StartOS
Year-End Close

Close the year for good, with the JE that GAAP actually expects

Most cloud books drift after a year because nothing actually closes the year. Revenue and expense accounts keep accumulating, retained earnings doesn't update, and the next FY's reports include last FY's noise. Restating a year-old period is also way too easy, because there's no real lock.

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Year-End Close — FY 2025

12 monthly periods · 1 closing JE

Locking periods…
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Oct
Nov
Dec

Closing journal entry · Dec 31, 2025

DR 4000 Subscription Revenue$2,847,200
DR 4100 Usage Revenue$418,900
CR 5100 Cloud Infrastructure$642,800
CR 6300 Salaries — OpEx$1,584,200
……
CR 3900 Retained Earnings$1,247,820

How it works

StartOS posts a real year-end closing journal entry that zeros every revenue and expense account, rolls the difference into Retained Earnings, and locks all 12 monthly periods so retroactive postings to ANY account get rejected. The Adjusting Journal Entry module handles the GAAP-grade adjustments alongside it: SBC (ASC 718), bad debt allowance (CECL), tax provision (ASC 740), depreciation, deferred-revenue true-up.

  • Year-end closing JE: DR every revenue account, CR every expense, offset to RE 3900
  • 12-month period lock refuses retroactive postings to ANY account after close
  • Reverse Year-End Close action with full audit trail (NULL-safe filters protect P&L surfaces)
  • AJE module with 5 typed adjustment kinds: SBC, bad debt, tax, depreciation, deferred-rev true-up
  • Reversing accruals auto-post on day 1 of the next period
  • Prior-years retained earnings rolled into Balance Sheet equity automatically
  • EXCLUDE_CLOSING_JE_FILTER threaded through every P&L engine, so no zero-line noise

Three steps to get started

1

Run your monthly closes through December

All 12 monthly periods need to be closed before year-end. The 23-step IskraFlow checklist gets you 80% of the way each month.

2

Post the AJEs

Stock-based comp, depreciation, bad debt allowance, tax provision, deferred-revenue true-up. Pure compute → balanced JE → posted.

3

Close the fiscal year

One click posts the closing JE, locks all 12 periods, and bumps Retained Earnings by Net Income. Reversible if you need it.

Explore more

Month-End CloseIskraFlowGeneral Ledger

From first dollar
to first audit.

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