Close Agent
September 2026 month-end for Aster Bank — checklist, flux, accruals, and intercompany in one workspace.
What it does
The Close Agent reads your trial balance and close checklist, flags material flux without explanations, proposes accruals for services received after cutoff, checks prepaid amortization, and surfaces intercompany breaks before you sign the package.
What you can do here
- Walk the BD1–BD6 timeline and see what is blocking the critical path
- Run the agent to draft accrual and amortization journals for controller approval
- Add flux notes on material accounts (for example GL 6100 professional fees)
Behind the scenes
Each run is rules-first: thresholds on dollar and percent change, unbilled receipts from AP, and due-from/due-to pairs. Proposed journals land in Journals with maker-checker limits.
Example: Professional fees are up $85,000 (68%) with no flux note while Lindqvist Advisory’s $38,000 September invoice arrived 2026-10-05 — the agent proposes an accrual and calls out the variance.
Close timeline
Import bank statements — Collections
Import bank statements — Operating
Import bank statements — Payroll
Reconcile Collections (GL 1030)
ReconciliationReconcile Operating (GL 1010)
ReconciliationSeptember statement loaded; agent run not completed.
Reconcile Payroll (GL 1020)
ReconciliationBenefits invoice accrual
Loan interest accrual
Payroll accrual true-up
Prepaid insurance amortization
Policy USD 96,000/year; no amortization posted in September.
Fixed asset depreciation
FX revaluation — EUR nostro
Intercompany confirmation — Capital Markets
Revenue cutoff — wire fees
Review unbilled receipts / consulting accruals
CloseLindqvist Advisory USD 38,000 received 2026-10-05 for September — see UNBILLED_RECEIPTS ubr-001.
Flux review — professional fees (6100)
Close68% increase vs August with no flux note recorded.
Flux review — utilities (6200)
Intercompany elimination entries
Receivable/payable mismatch USD 12,480 on due-from/due-to pair.
Tax provision estimate
Controller review — cash
Management reporting deck
Prepare trial balance package
Blocked: Payroll accrual true-up (Waiting on Reconcile Payroll (GL 1020)) · Review unbilled receipts / consulting accruals (Lindqvist Advisory USD 38,000 received 2026-10-05 for September — see UNBILLED_RECEIPTS ubr-001.) · Intercompany elimination entries (Receivable/payable mismatch USD 12,480 on due-from/due-to pair.) · Prepare trial balance package (Waiting on Reconcile Operating (GL 1010), Reconcile Payroll (GL 1020), Reconcile Collections (GL 1030)) · Controller review — cash (Waiting on Reconcile Operating (GL 1010), Reconcile Payroll (GL 1020), Reconcile Collections (GL 1030)) · Management reporting deck (Waiting on Prepare trial balance package)
Material flux (no explanation on file)
| Account | Prior | Current | Change | Suggested driver | |
|---|---|---|---|---|---|
| 6100 Professional fees | $125,000.00 | $210,000.00 | +$85,000.00 (68%) | Lindqvist Advisory invoice LA-2026-0918 ($38,000) received 2026-10-05 for September — not accrued at month-end. | |
| 1510 Due from Aster Capital Markets | $640,000.00 | $712,480.00 | +$72,480.00 (11%) | Intercompany due-from balance moved — confirm with affiliate statements before elimination. | |
| 2500 Taxes payable | $0.00 | $62,000.00 | +$62,000.00 (100%) | Document the Taxes payable movement vs prior month before controller sign-off. |
Proposed accruals (September services)
- Lindqvist Advisory$38,000.00
September management consulting — invoice LA-2026-0918 received 2026-10-05; no accrual posted for September close.
Dr 6100 / Cr 2100 · reversal 2026-10-01
- Harborview Data LLC$4,250.00
Market data feed usage report received; vendor invoice expected first week of October.
Dr 6400 / Cr 2100 · reversal 2026-10-01
- Pinnacle Courier$1,890.00
September statement of charges received after period end; not on September AP accrual list.
Dr 6900 / Cr 2100 · reversal 2026-10-01
Prepaid amortization
GL 1400 unchanged at $88,000 while policy amortizes $8,000/month ($96,000/yr).
Proposed entry: $8,000.00 (Dr 6700 / Cr 1400)
Intercompany
- Aster Bank N.A. ↔ Aster Capital Markets LLCReceivable $712,480.00 · Payable $700,000.00 · Gap $12,480.00
Request Capital Markets confirmation of due-to balance; post elimination or reclass for $12,480 (receivable exceeds payable) before CL-09-013.