| name | cross-tie-check |
| description | Cross-tie FS lines to ATB and notes (prove job). Use when cross-tie or prove ties.
|
/cross-tie-check
Purpose
Deep consistency after statements + notes exist.
Tests
- Assets = L + E
- Cash flow net change = Δ cash on SOFP
- Profit = RE movement (adjust for dividends/other equity)
- Opening balances = prior year signed FS closing
- Each note total = primary line
- Cross-reference numbers (Note X on face) correct
- Related party balances ⊆ AR/AP/loan notes
- Tax expense note ↔ tax computation ↔ tax payable
Completion
Done when: every material FS line tied to ATB/source or listed as fail; report on disk.
Output
Tie schedule with differences (must be zero or explained).