NERACIA / FICTIONAL SAMPLE · UNAPPROVED DRAFT

Older books.
Clear differences and next actions.

SYN Example Studio · 2026-09 · proposed next-period balances: 2026-10

1. What differs?

Check	Sample amount
Ledger before change	IDR 12,000,000
Statement closing	IDR 11,950,000
Initial difference	IDR 50,000
Proposed bank fee	IDR -50,000
Balance after proposal, not posted	IDR 11,950,000
Difference after proposal	IDR 0

The sample statement supports an unrecorded IDR 50,000 bank fee. The reviewer still needs to check the change before posting.

2. Proposed next-period balances

Account	Debit	Credit	Status
Bank	IDR 11,950,000	IDR 0	Unapproved draft
Customer receivables	IDR 2,000,000	IDR 0	Unapproved draft
Accrued expenses payable	IDR 0	IDR 500,000	Unapproved draft
Capital	IDR 0	IDR 10,000,000	Unapproved draft
Result carried forward	IDR 0	IDR 3,450,000	Unapproved draft

The sample balances derive from opening bank cash of IDR 10 million, a 5 million invoice, a 3 million receipt, a 1 million operating payment, a 500,000 expense accrual and the proposed 50,000 bank fee. See sample-journal.csv. Balanced figures do not prove every document or classification is correct.

3. Outstanding work

Proposed opening balances await review and approval
Sample reviewer & business owner: Check balance evidence, policies and open items before posting
Supplier invoice copy for part of the operating payment is unavailable
Sample administration contact: Request evidence; expense classification remains provisional

Next steps

Confirm supplier evidence, classifications, policies and opening balances with the reviewer and owner. Approve changes on a recorded version before posting. Start monthly work only after agreeing material issues and opening balances.