Govern
Define legal entities, base currencies, fiscal periods, and period-state authority.
Implementation
Launch one controlled close before expanding the ledger.
Establish the governing entity, period, account, role, and evidence rules first. Then prove the path from close task to reviewed balance and approved adjustment.
A four-part launch.
Each part establishes a control the next stage depends on.
Structure
Load controlled accounts and the journal model used to evidence balance changes.
Assign
Map Controller, Accountant, Reconciler, and Auditor rights to accountable work.
Prove
Complete one close trace from task through reconciliation and approved adjustment.
Decisions to settle early.
A fast finance implementation makes control boundaries explicit before transaction volume arrives.
| Decision | Working question | Evidence of readiness |
|---|---|---|
| Period governance | Who may move Open to Closing or Locked? | One accountable authority by entity |
| Journal control | What proves a balanced entry is ready? | Debit, credit, support, and approval agree |
| Reconciliation review | Which differences require escalation? | Threshold, owner, due date, and reviewer are named |
| Adjustment posting | Who can convert approval into accounting impact? | A consequential action behind an explicit policy |