roll-forward

To build an audit-ready roll-forward schedule, you reconcile the beginning balance with categorized activity like additions and accruals to reach the ending balance. The schedule enforces explicit tie-outs to GL queries for every line and performs a footing check to surface any unexplained delta.

The best way to tie out journal entries is generating a roll-forward schedule requiring each component to be backed by a specific GL query or document reference. This allows reviewers to trace every number directly to the source during month-end close packaging and audit support.

Footing check works for GL reconciliation by applying the formula X + A + B - C - D + E + F = Y to verify beginning balance plus additions minus payments equals ending balance. It surfaces any unexplained delta instead of forcing reconciliation.

Yes, you can use a roll-forward schedule for accounts with FX translation and reclasses. The schedule constructs the ending balance from beginning balance while explicitly supporting categorized activity including additions, accruals, reversals, payments, reclasses, and FX translation adjustments.

Your balance sheet reconciliation shows an unexplained delta because the footing check enforces the formula X + A + B - C - D + E + F = Y. The schedule surfaces this delta instead of forcing a match, ensuring every GL component is accurately categorized and traceable.