| name | roll-forward |
| description | Build a roll-forward schedule for a balance-sheet account — beginning balance plus activity less reversals equals ending balance, with each component tied to GL. Use for month-end close packages and audit support. |
Roll-forward
Given an account (or account group), entity, and period, produce a roll-forward that ties beginning to ending.
Structure
Beginning balance (per prior-period close) X
+ Additions / new activity A
+ Accruals booked this period B
− Reversals of prior accruals (C)
− Payments / settlements (D)
± Reclasses / adjustments E
± FX translation F
Ending balance (per GL at period end) Y
Tie each line
- Beginning — prior-period close package, or GL balance at prior-period end date.
- Each activity line — a GL query (account + date range + journal-source filter) via the internal-gl MCP. Cite the query.
- Ending — GL balance at period-end date.
The schedule must foot: X + A + B − C − D + E + F = Y. If it doesn't, the gap is an unexplained item — surface it, don't plug it.
Output
The roll-forward table with a "ties to" column citing the GL query or document for every line, plus a foot check (pass/fail and the unexplained delta if any).
