# Prepare the January close

An illustrative explanation of the selected contract, not an execution result.

![Cedar’s synthetic original ledger and records feed cash reconciliation and recognition schedules under one policy and cutoff. Their proposed journals lead to an adjusted trial balance and draft close pack. The original ledger stays intact and unresolved items stay visible.](https://openprose.ai/contract-views/v1/financial-close/420ba7f0ac8b3fe7657f4bda084a675d3ff8842bdb8c4f3394c9234b27dc5835.png)

The fictional Cedar Services commission starts from one January ledger revision, supporting records and a stipulated accounting policy. Cash reconciliation and recognition work contribute to one proposed journal package. The adjusted trial balance and close schedules must reconcile to that same set of proposed adjustments.

The split and join in the drawing show connected responsibilities. They do not require separate agents. If the caller selects workstream contracts, each receives the same entity, period, original ledger and evidence boundary, with a separate output location. Its proposed journals feed the integrated package; they are not additional postings on top of it.

An invoice, payment and accrual can concern the same economic event. Integration must preserve that relationship, prevent duplicate recognition and retain conflicting conclusions for resolution. Debit/credit equality and statement tie-outs provide necessary checks but do not establish a sound close on their own.

Source correspondence:

- [Period close](https://pkg.prose.md/releases/0.4.0-rc.1/accounting/contracts/period-close.md) requires preserved source records, connected workstreams, an adjusted trial balance and visible unresolved items.
- [Cedar's January commission](https://pkg.prose.md/releases/0.4.0-rc.1/accounting/tests/close/program.md) supplies the synthetic setting and the optional cash/recognition roles depicted here.
- [Journal package](https://pkg.prose.md/releases/0.4.0-rc.1/accounting/contracts/journal-package.md) governs the proposed entries assembled from supported conclusions.

The sketch groups the full supporting schedules and financial explanation into “Draft close pack”; the selected commission retains their detailed requirements. No numbers or completed checks are claimed. Draft preparation does not post journals, close the period, certify statements or create signoffs. Unresolved amounts, affected statements and required evidence remain part of the result.

## Source basis

Source contract: [Prepare a period close](https://pkg.prose.md/releases/0.4.0-rc.1/accounting/contracts/period-close.md) from `0.4.0-rc.1`, commit `a21646f67fa22e171cc70600437317e274ab4628`. This later view is not part of that release.

Contract SHA-256: `10481639d94969ce0be23403e4b213153433e79734edbcd7dbe102ce1a358beb`.

Image SHA-256: `420ba7f0ac8b3fe7657f4bda084a675d3ff8842bdb8c4f3394c9234b27dc5835`.

If packaged, the text is included; the PNG stays separately hosted. This view adds no requirements.