# Month-end close SOP template ## How to use this template - Fields written as `[fill in: ...]` are blanks — replace each one with the value for your process. - Lines starting with `>` are guidance, not part of the SOP — delete them once you've filled in the real content. - Recording this process in Ledgerium generates a filled-in version of this SOP automatically. ## Document control - Process owner: [fill in: process owner] - Version: [fill in: version] - Effective date: [fill in: effective date] - Last reviewed: [fill in: last reviewed date] - Approved by: [fill in: approver name or title] ## Applies to / Use when > Who uses it: Staff and senior accountants, the controller who owns the close calendar, and the CFO who signs off. Auditors reference it when testing the close. > When to use it: Use it to onboard accountants, standardize the close, or document the close process for an audit. - Applies to: [fill in: who this applies to in your organization] - Use when: [fill in: when your team should follow this procedure] ## Purpose > Why the procedure exists and the accuracy it ensures. [fill in: purpose details] ## Scope > Which entities and accounts the close covers. [fill in: scope details] ## Roles > Who reconciles, who reviews, and who signs off and locks the period. [fill in: roles details] ## Close checklist > The ordered tasks from reconciliations to locking the period. [fill in: close checklist details] ## Exceptions > How to handle reconciliation breaks and late adjustments. [fill in: exceptions details] ## Records > What evidence is retained for each close task. [fill in: records details] ## Worked example — steps from a real recording > Example steps from a real recording — replace with your own. 1. **Reconcile accounts** — Reconcile bank, cash, and key balance-sheet accounts. 2. **Post journal entries** — Record accruals, prepaids, and adjustments. 3. **Review variances** — Compare to budget and prior period and investigate. 4. **Run and review reports** — Generate the statements and review them for errors. 5. **Lock the period** — Sign off and lock so no further changes post. 6. [fill in: step] 7. [fill in: step] ## Review checklist — common mistakes to avoid - [ ] Documenting the close as a flat list instead of ordered dependencies - [ ] Leaving reconciliation sources and sign-off owners undocumented - [ ] Not capturing which tasks run late ## Limitations of this template A template is a starting structure. The real order, reconciliations, and sign-offs are captured best by recording an actual close. --- Template: https://ledgerium.ai/sop-templates/month-end-close-sop-template · Generated automatically from a real recording, or fill in by hand. Template last updated: June 2026 From Ledgerium recordings: A generated close SOP records the serial dependencies in order, so it shows which task blocks the next, which is the information a flat checklist template never captures. See the full recorded workflow: https://ledgerium.ai/workflow-library/month-end-close-workflow