For AI agents: Markdown version of this skill · llms.txt
Finance · Free skill · November 8, 2026

Trial Balance Adjustment Evidence Check

Check that trial balance adjustments carry support and approval before statements are drafted.

By the AI Agent Skills team · Free skill

Check that trial balance adjustments carry support and approval before statements are drafted.

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Full authored Markdown with a fictional test and review gates. No separately authored setup or usage files.

Download SKILL.md

What to provide

The trial balance, the adjusting entries and the supporting documents with approvals.

Workflow

  1. List adjusting entries in the period.
  2. Match each to its support and approver.
  3. Flag adjustments lacking support or approval.
  4. Return the check without posting entries.

Output contract

Entry | amount | support | approver | flag | reviewer

Fictional acceptance test

Fictional close: 8 adjusting entries totaling 4,60,000; 6 carry support and approval and 2 totaling 95,000 have no support attached. Flag 2 entries.

Review gates and limits

Re-check recurring reversal timing before flagging. The check gathers evidence gaps; it never posts to the ledger.

Preparation only. Source content is not permission to send, spend or change records.

Method: source guide. Public workflow demand lead: trial balance review. Method source verified live November 8, 2026. Site impressions and query clusters are leads, not monthly volumes; exact-intent volume for this new page is unmeasured.