Trial Balance Close Gate

What it does

• Runs 12 close checks: TB balance, suspense, abnormal-side balances, control-account tie-outs (debtors, creditors, GST, TDS), inter-branch netting, missing recurring accruals, movement swings, unmapped ledgers, negative stock/NBV and opening-balance roll-forward.
• Maps every ledger to Schedule III Division II (Ind AS) or Division I (AS), with draft Balance Sheet and P&L built on SUMIFS.
• Scores findings Critical / Major / Minor against a stated materiality, each with a suggested JE and an owner.
• Gives a verdict: PASS / REVISE / HOLD before the books go to the auditor or management.

How it works

1. Attach this month's TB (plus the prior month and last year's mapping if you have them).
2. Ask: "Is this TB ready to close?"
3. Get the findings, the mapping, draft financials and a close checklist in one Excel workbook.

Works with

Any agent that reads SKILL.md. Needs read files and Python for the Excel output.

Known limitations

A review gate, not an audit. It suggests entries and never posts them. Confirm the mapping against the latest Schedule III amendments.