Accounting Module

From a Trial Balance That Balances to Statements You Can Hand Over.

Financials picks up where the bookkeeping stops. Journal entries, a guided year-end close, a trial balance with last year beside it, statements laid out the way your firm presents them, Excel working papers, and a GIFI coded trial balance your T2 software can import. Every figure on every screen opens to the transactions behind it.

Trial balance · Working papers · Financial statements · GIFI for T2

Trial Balance

Last year beside this year, and every figure opens

Opening balances are carried forward from the year you finalized last time, so nothing is re-keyed. A comparative column puts prior year next to current, and Big movers highlights anything that moved more than your firm's threshold.

Trial Balance Final financial Financials Statements Big movers ≥ 20%
✓ Openings carried forward from the prior finalized year, no re-keying.
Head Opening DR Current DR Current CR Prior net Δ%
Scotia Chequing12,480.11418,902.44407,238.8610,904.20+7%
I. Sales386,240.00341,118.00+13%
Fuel & Oil118,442.6086,220.14+37%
Insurance14,220.0013,860.00+3%
HST payable18,204.1221,846.993,102.44+17%
Retained Earnings41,006.2828,440.10+44%
Total 12,480.11 856,331.28 856,331.28 ✓ balanced
Every head name is a button. Click it for the transactions behind the figure, then click a transaction for the page of the original PDF it was read from.

An unbroken line from the statement to the number

A reviewer asking "where did this come from" should take one click to answer, not a morning of searching. Every figure on the trial balance, the final sheet and the statements opens to the transactions inside it, and every transaction remembers the page it was read from.

  • The drill-through names the source of each row: a transaction, a journal entry, a settlement, an invoice or an adjustment.
  • A source button opens the actual page of the original bank statement PDF.
  • Spot a miscoded row while reviewing? Recode it from inside the drill-through and the totals refresh behind you.
  • Drilling works quarter by quarter as well as for the year, so you can chase a single odd quarter.

Fuel & Oil · Q2

DRILL-THROUGH

PETRO CANADA #4412

Aug 16 · transaction

318.40 p. 3

Trans 99 settlement, fuel deduction

Aug 31 · settlement

2,618.44 p. 1

Cash fuel receipt, owner card

Sep 09 · invoice

142.00

HOME DEPOT #2201

Sep 14 · transaction

88.20 Recode

Four Ways to Look at the Same Year

Working view, netted view, statements, presentation

Trial Balance

The full working view: opening debit and credit, current debit and credit, totals, and a prior year column with a percentage change. This is the one you review from.

Final financial

Every account netted to one side, zero balances dropped, each line tagged with its statement group. When it does not balance it names the likely causes in order rather than just flagging it.

Financials

Income statement and balance sheet side by side with net income, every line drillable. This is the quick internal read before you produce anything formal.

Statements

Presentation-ready statements through your firm's own layout, with whole dollar rounding, a comparative column and a balance confirmation. This is what goes to the client.

Journal & Year-End

Adjusting entries you cannot get wrong by accident

A journal entry either balances or it does not post. There is no way to save a one-sided entry and discover it three screens later when the trial balance is out. Drafts are allowed, so you can park a half-finished entry, but a draft is excluded from the trial balance and raises a warning until you deal with it.

Year-End Close

CHECKLIST
Depreciation / CCA
Accruals & prepaids
Tax provision
Close net income to Retained Earnings
Net income41,006.28
TB diff before close41,006.28
TB diff after close0.00

A guided close that shows its work

Four steps, ticked off as the entries land: depreciation and CCA, accruals and prepaids, the tax provision, then closing net income to retained earnings. The panel shows the trial balance difference before the close and after it, so you see it landing before you commit.

  • The close is a real journal entry you can open, inspect and unpost, not a hidden calculation.
  • Entry types cover the real cases: general, depreciation, accrual and prepaid, tax provision, dividend and correction.
  • Your profit and loss keeps showing real figures after the close is posted, instead of collapsing to zero the way a naive close would leave it.
  • If you post more entries after closing, a stale close is caught and blocks finalize until you re-run it.

A CCA helper that admits what it is

Pick a class, put in the opening undepreciated capital cost and this year's additions, choose whether the half-year rule applies, and it computes the allowance and builds a draft depreciation entry against the accounts you pick. Class 8 at 20 percent, class 10 at 30, class 10.1, class 12 at 100, class 16 at 40, class 50 at 55, class 53 at 50, or your own rate.

It is a calculator, not a tax engine, and it says so on the screen. It does not model the accelerated investment incentive, immediate expensing, recapture, terminal loss or per-vehicle class 10.1 pooling, so on a year with additions the plain rate can understate the claim. The computed figure is an editable amount to post with a reset button, and if you override it the entry records that you did.

Amortization / CCA

Class

Class 16, freight trucks, taxis (40%)

Opening UCC

84,200.00

Additions

0.00
Computed at 40% 33,680.00
Amount to post 33,680.00

Statement kinds you can lay out

Your presentation, not ours

Balance Sheet
Income Statement
Retained Earnings
Cash Flow
Expense Schedule
Supplementary Schedule
Whole dollar presentation can leave a rounding difference. Rather than hiding it, the module offers to post a rounding adjustment so the statement still balances honestly.

Statements laid out the way your firm presents them

Every firm has its own house style for a balance sheet: which accounts group together, what gets a subtotal, which lines carry a note reference, where a sign is inverted for presentation. A statement layout is a line tree you build once, map your accounts into with an auto-map to start you off, and reuse on every client from then on.

  • Sections, groups, subtotals, totals and note references, arranged how you want them read.
  • A comparative prior year column and a whole dollar toggle for the client-facing version.
  • An explicit confirmation that the balance sheet balances, on the screen, before anything is issued.
  • Clone a layout to make a variant for a different client type rather than starting again.

Exports

Three files, and the T2 preparer has everything

Whether the corporate return is done down the hall or by another firm, what gets handed over is the same package every time.

Working papers, Excel

Six sheets in review order, all plain values with no formulas to break when someone opens it on a different machine.

  • ·Trial Balance, with account code, GIFI, type, statement group, and comparatives
  • ·Financials, income statement and balance sheet
  • ·HST, every period with sales, collected, ITCs and net
  • ·Settlements, Journal, and Transactions

The trial balance sheet ends with a verdict in plain English: in balance, or out of balance by an amount with a warning not to file from it.

Financial statements, PDF

A statement set with the client name, the fiscal period, a statement of income and a balance sheet grouped the way you laid it out.

It carries an honest footer rather than an implied assurance: prepared from the records supplied by the client, amounts in Canadian dollars, not audited or reviewed and no assurance expressed.

If the underlying trial balance is out, the PDF says so in words on the document itself and warns against relying on the figures. It will not quietly print an unbalanced set.

GIFI trial balance for T2

A CSV with the GIFI code, account code, account name, debit, credit and net, one line per account, plus a .gfi file for software that takes it directly.

GIFI codes are set on each account in your chart, once, and then follow every client using that chart.

Accounts you have not coded yet export with a blank GIFI rather than being dropped, so the preparer sees exactly what is left to map instead of wondering why the totals are short.

Before You Finalize

The checks that stand between you and a bad year end

Finalizing snapshots the closing trial balance and turns it into next year's opening balances, so a mistake carried through finalize follows the client into the future. The blocking issues are listed in full on the screen, not summarized as a count.

Blocks finalize until fixed or overridden with a written reason

×An account is not mapped to an accounting head
×Transactions with no accounting head
×Rows still waiting on an accountant decision
×A statement still held for confirmation
×A missing statement continuity gap
×No bank or credit card accounts on the engagement
×A payer deposit coded to sales, counting income twice
×A settlement that does not verify
×A quarter's settlement entry never generated
×An HST adjustment with no balancing entry
×The year-end close has not been posted
×The close has gone stale, with amounts still sitting on income and expense heads

The one you can never override

A trial balance that does not balance. The screen says it plainly: this one cannot be overridden, because finalizing would carry the difference into next year's opening balances. Every other issue can be overridden by typing a reason, and that reason goes into the engagement audit log with your name on it.

Warnings that inform without blocking

Duplicates, rows outside the fiscal year, a reconciliation difference between the computed and printed closing balance, a draft journal entry, an uncleared or over cleared balance from a payer, and expense accounts that moved by half or more against last year. These are shown so you can judge them, not to stop you.

Year End Engagements

A proper engagement file, not a folder of spreadsheets

Alongside the bookkeeping board there is a Year End board for compilation, review, audit and plain paper engagements. The trial balance can come straight from Bookkeeping, be imported from a spreadsheet with column mapping, or be carried forward from last year, so it works for the clients you do not do the books for as well.

Leadsheets with real tick marks

Working papers per balance with the tick marks a reviewer expects to see, so the file reads the way a file is supposed to read.

✓ Agreed to GL T Agreed to TB Agreed to prior year Agreed to source doc R Recalculated Immaterial

Index, checklists and sign-offs

An engagement index with prepared by and reviewed by sign-offs, checklists per engagement type, grouping schedules, bank confirmations, and an independence declaration. A readiness check tells you whether the file is actually in a state to issue.

Notes to the statements

A reusable note library, suggested notes based on what is in the file, and automatic renumbering when you insert or remove one. Write the note once and it is there for every client it applies to.

Documents from your own templates

Accountant's communication, engagement letter, representation letter, independence letter, minute book letter, management letter and the T2 engagement letter, generated from editable templates with merge fields, so the wording stays your firm's.

Capital asset register

Assets by CCA class with additions, disposals, the half-year rule, gain on disposal and a short-year factor, and a one-click amortization entry posted from the register rather than typed by hand.

Analysis before you sign

An HST reasonableness test against the books, ratio analysis with a breakeven figure, and a multi-year trend with a projection. The things a reviewer would ask about, calculated before they ask.

Period types the real world produces

Normal, initial, short, final and amalgamation, because a first year, a stub period and a wind-up all present differently and pretending otherwise creates work later.

Issue, then roll forward

When the file is ready, issue it, then roll it forward to next year so the index, the checklists and the balances start where you left off instead of from an empty folder.

If you did the books, do not type them again

A year end can be linked to that client's bookkeeping engagement. The trial balance is then pulled live from the books, including last year's comparatives, so nothing is re-keyed and nothing drifts while you are still posting adjustments. Linking lines the year end up with the fiscal year the books actually cover.

Change your mind and you can unlink it, which switches the file back to an imported trial balance without losing the work already done in it.

Moving a client off their old software

If the books live somewhere else, download a CSV template built from your own chart of accounts. It arrives with one row per account, already carrying the code, the name and the GIFI code, and two blank columns for debit and credit.

Fill it from the old system, upload it back, and every row matches its account on the way in. No column mapping, no unmatched-account cleanup afterwards.

We set your first year end up with you

The reporting engine, the close, the exports and the year-end file are built and covered by tests, and firms are using them now. Client situations and firm presentation preferences vary widely, so we would rather set your first year end up with you than have you switch it on cold.

Financials works best with Bookkeeping, since the books flow straight into the trial balance, but it also takes a trial balance imported from a spreadsheet for the clients whose books you do not keep.

Questions

Financials, answered

What does the Financials module do?

It takes the reviewed books from Bookkeeping and produces everything you need to finish the year: a trial balance with prior-year comparatives, journal entries, a guided year-end close, an income statement and balance sheet, presentation-ready financial statements laid out the way your firm presents them, Excel working papers, a PDF statement set, and a GIFI coded trial balance your T2 software can import.

Can I see what is behind a number on the trial balance?

Yes. Every figure on the trial balance, the financial statements and the final sheet is a button. Click it and you get the underlying transactions with their date, description, source, debit and credit. Each row carries the page it was read from, so one more click opens the actual page of the original bank statement PDF. If a row is on the wrong account you can recode it right there in the drill-through instead of hunting for it.

How does the year-end close work?

It is a four-step checklist: depreciation and CCA, accruals and prepaids, tax provision, then close net income to retained earnings. The panel shows your net income, the trial balance difference before the close and the difference after it, so you can see it landing before you run it. The close itself posts a real balanced journal entry you can inspect and unpost.

Does it calculate CCA?

There is a CCA helper with the common classes built in, class 8 at 20 percent, class 10 at 30 percent, class 12 at 100 percent, class 16 at 40 percent, class 50 at 55 percent, class 53 at 50 percent, plus a custom rate, and a half-year rule toggle. It is deliberately a calculator, not a tax engine. It does not model the accelerated investment incentive, immediate expensing, recapture, terminal loss or class 10.1 pooling, and the product says so on the screen. The computed figure is editable so you can post the number from your own CCA schedule, and any override is recorded on the entry.

What can I export for T2 preparation?

Three things. An Excel working paper file with six sheets: trial balance, financials, HST, settlements, journal and transactions, all as plain values with no formulas to break. A PDF financial statement set. And a GIFI coded trial balance for import into T2 software, plus a .gfi file. Accounts you have not given a GIFI code yet export with a blank code rather than being silently dropped, so the preparer can see exactly what still needs mapping.

What stops me from finalizing a year with a problem in it?

A list of checks runs before finalize and they are shown in full, not just counted. Blocking issues include transactions with no account, a statement still held for confirmation, a continuity gap, a payer deposit coded to sales, an unverified settlement, an adjustment with no balancing entry, and a year-end close that has not been posted or has gone stale. You can override most of them by typing a reason, which is written to the audit log. The one thing you can never override is a trial balance that does not balance, because finalizing would carry that difference into next year's opening balances.

Is there a separate year-end engagement file?

Yes. Alongside bookkeeping there is a Year End board for compilation, review, audit and plain paper engagements. It holds the engagement index with prepared and reviewed sign-offs, checklists, leadsheets with the standard tick marks, grouping schedules, notes to the financial statements from a reusable library, bank confirmations, a capital asset register, and generated engagement documents such as the accountant's communication, engagement letter and representation letter from editable templates. The trial balance can come from Bookkeeping, be imported from a spreadsheet, or be carried forward from last year.

Finish the year in the same system you started it in

Bring one file you are working on now and we will take it through to a trial balance, a statement set and a GIFI export with you. You will know quickly whether it fits the way your firm finishes a year.