close-management

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## Month-End Close Checklist ### Pre-Close (Last 2-3 Business Days of the Month) - [ ] Send close calendar and deadline reminders to all contributors - [ ] Confirm cut-off procedures with AP, AR, payroll, and treasury - [ ] Verify all sub-systems are processing normally (ERP, payroll, banking) - [ ] Complete preliminary bank reconciliation (all but last-day activity) - [ ] Review open purchase orders for potential accrual needs - [ ] Confirm payroll processing schedule aligns with close timeline