Close Management

Accounts Payable Month-End Close Checklist Template

A month-end close checklist for the accounts payable function. Covers invoice cutoff, accruals for uninvoiced receipts, vendor statement reconciliation, AP subledger reconciliation, and period-end sign-off.

How to use this template

1

Enforce invoice cutoff

Confirm that all invoices received on or before the last day of the month are entered and coded to the correct period.

2

Accrue for uninvoiced receipts

Review the open PO report for goods received but not yet invoiced. Post accrual entries to record the liability in the correct period.

3

Reconcile key vendor statements

Compare statements from high-volume vendors to your AP subledger. Investigate and resolve any discrepancies.

4

Reconcile AP subledger to GL

Confirm the total of the AP subledger matches the accounts payable GL control account. Resolve differences before period lock.

5

Obtain sign-off and lock the period

Route the completed AP close checklist to the controller for review and approval. Lock the period in your ERP after sign-off.

Why use this template

  • Accrual step ensures liabilities are recognized in the correct accounting period
  • Vendor reconciliation catches billing disputes before they age
  • Subledger-to-GL reconciliation is a key internal control for AP accuracy
  • Documented sign-off satisfies audit requirements for period-end close

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