MosoFin skill · balance-sheet-reconciliations · learning guide

From one account with two sides to a coverage sheet

This page shows how the skill proves each balance sheet account, one level at a time. It starts with one account and its two sides. It ends with seven accounts on one coverage sheet. The page quotes every rule from the skill and works every number in front of you.

The rules are the skill's ownThe page quotes each rule word for word, with the file and section it comes from.

Outside sources back the factsThey are two sections of an OpenStax textbook, a GAO guide, an SEC staff bulletin and a PCAOB standard. Each one has a number and a link.

The page shows the mathOpen "Check it yourself" on any level. Follow every line on a calculator.

Your numbers, your checkAt the end, enter one account of your own with up to 8 reconciling items. The page gives the status.

Rule: quoted from the skill Fact: from a cited authority, numbered like ¹ Example: made-up figures, calculated in full

How it thinks

Eight rules the whole skill runs on

Every level below applies one or more of these rules. The examples use one made-up company, Northbrook Trading, which keeps its books in US dollars on the accrual basis. The period end is Wednesday 30 September 2026. The owner names seven balance sheet accounts for the run.

Learning path

Six levels, from simple to complex

Check it yourself

Reconcile one account

Enter the two sides of one account and up to 8 reconciling items, or load an example. The page runs the formula from Step 3 and the checks from Steps 5 and 7 of references/method.md. The page sends nothing anywhere.

The two sides GL balance Supporting balance Support not supplied

Your limits As-of date Materiality threshold Approved write-off limit

Enter each item as the change it makes to the GL balance. A negative amount makes the GL balance smaller.

Description	Type	Amount, change to GL	Date opened

The page counts the age in calendar days: the as-of date minus the date opened. An item is over 3 months when the as-of date is later than the same day three calendar months after the date opened. The skill does not say if it counts days or calendar months, so that choice is this page's. A residual below the write-off limit, with no investigating items, gets a proposed write-off to a P&L account. Every entry is a proposal for a person to post. A status of Reconciled with proposed entries rests on a person posting them.

Using it

What it asks, needs and gives back

Asks firstUse MosoFin for this run, or upload the data yourself? Which company or entities? Which accounts? Which period end? Where is the support for each account outside the books? What materiality threshold applies? Do you have last period's reconciliation? Who prepares and who reviews? On the MosoFin path, it also asks for the approved write-off limit and its P&L account.

NeedsThe skill needs the trial balance at period end, the support for each account in scope and the chart of accounts. The GL detail and last period's reconciliation make the work stronger. You type in the accounts, the period end, the company name and the base currency.

Gives backThe skill gives back one sheet for each account, with the two sides, the items, a roll-forward, proposed entries and a carry-forward check. A coverage sheet shows how the skill got each side. It asks before it makes an Excel file.

NeverThe skill never reads your data before you answer its questions and say yes to its read-back. It never writes to your books, plugs a difference or adjusts a timing item. It never calls an account reconciled without independent support, and never chooses the period, the threshold or the company.

Sources

Where every fact on this page comes from

The rules are the skill's own. The facts below come from five outside sources. They are two sections of an OpenStax textbook, a GAO guide, an SEC staff bulletin and a PCAOB auditing standard. MosoFin checked each one on 28 October 2026 from search results and did not open the pages. Follow the link for today's wording.

Not backed by an outside authority. The three item types, the escalation at 3 months and the status list are the skill's own. So are the coverage sheet and the [auto], [gated] and [manual] tags. The $500 threshold and the $100 write-off limit are choices for this example. MosoFin made up Northbrook Trading and every figure in the examples. The page marks them where they appear.