অধ্যায় ১৩.৫ — পিরিয়ড ক্লোজ ওয়ার্কফ্লো

gantt title মাসিক ক্লোজ টাইমলাইন (মাস শেষের পরে দিন) dateFormat X axisFormat %d section Operational মাস শেষ :done, m1, 0, 1d অপারেশনাল entries ফাইনাল :done, m2, 0, 2d section Reconciliations BSP ফাইল ইম্পোর্ট :done, r1, 1, 1d ব্যাঙ্ক recon :done, r2, 1, 3d গেটওয়ে recon :done, r3, 1, 2d সরবরাহকারী recon :done, r4, 2, 2d section Period-end runs Revenue recognition :done, p1, 3, 1d FX revaluation :done, p2, 3, 1d ECL update :done, p3, 4, 1d section Soft-Close Pre-close gate check :done, sc1, 4, 1d Soft-Close approval :crit, sc2, 5, 1d section Final Close Controller adjustments :active, fc1, 5, 3d Final close approval :crit, fc2, 8, 1d Snapshots generated :fc3, 8, 1d

flowchart TD Start[Initiate Soft-Close] --> G1{সকল booking terminal?} G1 -->|No| Block[BLOCK: Show pending bookings] G1 -->|Yes| G2{Ticketing TLs handled?} G2 -->|No| Block G2 -->|Yes| G3{Bank recon complete?} G3 -->|No| Block G3 -->|Yes| G4{Gateway recon complete?} G4 -->|No| Block G4 -->|Yes| G5{Supplier recon complete?} G5 -->|No| Block G5 -->|Yes| G6{BSP files imported & reconciled?} G6 -->|No| Block G6 -->|Yes| G7{Memos triaged?} G7 -->|No| Block G7 -->|Yes| G8{Commission recon done?} G8 -->|No| Block G8 -->|Yes| G9{Recognition run completed?} G9 -->|No| Block G9 -->|Yes| G10{FX revaluation done?} G10 -->|No| Block G10 -->|Yes| G11{ECL updated?} G11 -->|No| Block G11 -->|Yes| G12{Disputed memos < threshold?} G12 -->|No| Block G12 -->|Yes| G13{Trial balance balances?} G13 -->|No| Block G13 -->|Yes| Pass[Pass Gate → Soft-Close]

stateDiagram-v2 [*] --> Open: Period created Open --> SoftClosed: pre-close gate passed SoftClosed --> Closed: Maker-Checker approval Closed --> Locked: After audit / financial year end Closed --> SoftClosed: Reopen (Controller approval) SoftClosed --> Open: Withdraw soft-close Locked --> [*]: Permanent (Anthropic-admin override only)

flowchart LR A[SoftClose started] --> B[Allowed adjustments] B --> C[Period-end accruals] B --> D[Provisions update] B --> E[Override commission true-up] B --> F[Reclassifications] B --> G[Currency adjustments] C --> H[Final close approval] D --> H E --> H F --> H G --> H H --> I[Period CLOSED] I --> J[Snapshots auto-generated]

flowchart TD A[Close approved] --> B[Snapshot trigger] B --> C[Generate TB] B --> D[Generate P&L] B --> E[Generate BS] B --> F[Generate CF] B --> G[Generate Equity changes] C --> H[Store in period_snapshots] D --> H E --> H F --> H G --> H H --> I[Store FX rates used] I --> J[Store as-of timestamps] J --> K[Generate PDFs] K --> L[S3 immutable upload]

flowchart TD A[ডিসেম্বর close] --> B[Standard monthly process] B --> C[Closing entries] C --> D[P&L accounts → Retained Earnings] D --> E[Current period earnings → 0] E --> F[Annual statement preparation] F --> G[Auditor coordination] G --> H[Audit pack export] H --> I[After audit complete] I --> J[Lock period in January]