# Monthly close · bank to books

| Step | Owner | Done when |
|---|---|---|
| All statements for the month received and named | Client / firm | Files present for every account |
| Running-balance check passes on every statement | Automation | Zero balance breaks |
| Categorisation run, exceptions sent, answers received | Automation + client | Zero lines on ask |
| Review queue cleared | Review owner | Zero lines on review |
| BRS prepared: books vs bank, every difference named | Automation | Difference explained to the rupee |
| Approval before import | Review owner | Approval logged with name and time |
| Tally import (CSV or XML) | Firm | Import log saved next to the statement |
| Monthly summary to client on WhatsApp | Automation | Sent, with the four numbers: inflow, outflow, closing, open questions |

## Reconciling items that recur

Cheque returns and their charges, bank interest and charges booked late, EMIs split into principal and interest, prepaid insurance spread over the year, customer advances adjusted against later invoices.