MosoFin skill · inventory-to-gl-reconciliation · learning guide

From one counted item to the reserve and the write-down

This page shows how the skill compares the books, the stock system and the shelves, one level at a time. It starts with one item and one count. It ends with the proposals that a person posts. 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 IRS publications, two sections of an OpenStax textbook, a FASB standard and IAS 2. 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 up to 10 count rows of your own. The page values each variance and applies your threshold.

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, a trading company that keeps its books in US dollars. This is the skill's own example: it follows the skill's own read-back. Other pages on this site use Northbrook Trading with different facts. Each Northbrook example stands alone. The period is September 2026, and the period end is Wednesday 30 September.

Learning path

Six levels, from simple to complex

Check it yourself

Put in your own count

Enter up to 10 count rows, or load the example. Part 1 values each count variance and applies your threshold, as Steps 4 and 6 in references/method.md do. Part 2 runs the GL-to-item check from Steps 0b and 3. The page sends nothing anywhere.

Part 1: Count variances

Your threshold Investigate an item variance above Investigate a net total above

How the page reads the rows

Enter one row for each item and location. Two rows with the same SKU count as one item for the per-item test. Leave both thresholds blank to see every variance ranked by value, with no threshold applied.

SKU	Subledger qty	Counted qty	Unit cost	Class

Variance = (counted qty − subledger qty) × unit cost. The shrinkage total counts only the rows that you class as shrinkage. The skill uses that word only where a count supports it. The preset gives a net variance of −$1,890.00, two items to investigate and shrinkage of $510.00. Every adjustment from this page is a proposal. A person reviews it and posts it.

Part 2: GL to item module

The two figures GL inventory balance Item valuation, all locations

The systems Is the item module in the same platform as the GL?

On one system, a zero difference is "nil by construction". It proves that the software works, and it does not prove that the goods exist. The Northbrook preset gives $600.00 to investigate. The clean preset gives $0.00, nil by construction.

Using it

What it asks, needs and gives back

Asks firstUse MosoFin for this run, or upload the data yourself? Which period? Is the stock system separate, or the item module of your accounting platform? It asks for your count results. When was your last count, and how often do you count? Any stock in transit or on consignment, with the title terms? Does a 3PL hold stock? What is your reserve policy? Above what amount must a variance be investigated?

NeedsThe skill needs the GL inventory balances at the period end and the item listing at the count date and the period end. It needs the count results for the count comparison. A person supplies the count, the 3PL statement and the title terms.

Gives backThe skill gives back eight sheets: summary, GL to subledger, count variances, in-transit and cut-off, write-downs and reserves, GL posting, ledger checks and coverage. 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 any system. It never calls a same-system match a reconciliation. It never guesses a count result, an owner of goods in transit or the cause of a variance.

Sources

Where every fact on this page comes from

The rules are the skill's own. The facts below come from six outside sources: two IRS publications, two sections of an OpenStax textbook, a FASB standard and IAS 2. 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 legs, "nil by construction", the eight sheets, the manual, gated and auto labels, and the investigation threshold are the skill's own. MosoFin made up Northbrook Trading, its suppliers and every figure in the examples.