Start from the connected accounting source
Accounts Production should begin from the agreed client accounting record. Before working on mapping or disclosures, confirm the accounting period, reporting framework and that the source trial balance is the one the practice intends to use.
If the accounting figures are wrong, return to the Accounting Workspace and correct the source. Do not create a second version of the numbers by editing the statutory output independently.
Confirm the framework and period
Select the appropriate accounts-production workflow for the client, including FRS 105 or FRS 102 Section 1A where applicable. Review the accounting period carefully because Balansix uses period-aware rules to determine the relevant presentation and disclosure logic.
- Check entity type.
- Check period start and end.
- Confirm reporting framework.
- Review comparative period information.
- Confirm any configured presentation variant relevant to the entity.
Mapping
Review how trial-balance accounts are mapped into the statutory accounts structure. Mapping should explain how the ledger balance reaches the financial statements. Resolve unmapped or inappropriate balances before finalising the accounts.
If a nominal balance belongs somewhere different because the bookkeeping is wrong, correct the bookkeeping. Use mapping to present a correctly prepared accounting balance, not to disguise a misposting.
Disclosures and narrative
Complete the disclosures and narrative areas relevant to the entity and framework. Figures should remain linked to the accounting source where designed, while editable narrative content should be reviewed for the actual circumstances of the client rather than accepted as generic wording.
Diagnostics and review
Resolve arithmetic, mapping and presentation diagnostics before finalisation. A diagnostic is a prompt to investigate the condition, not simply a task to clear. Where the warning depends on the underlying accounting, return to the accounting source.
Finalisation
Finalisation is a control event. Once the accounts have been reviewed and finalised, controlled areas such as setup, mapping and disclosures become read-only in the finalised workflow. If a genuine correction is required, follow the controlled correction/reopen process used by the practice.
Output
Review the final statutory presentation, notes, comparative figures and any configured detailed supporting reports. Where digital/iXBRL output is being used, treat the generated digital accounts as another controlled representation of the same finalised accounts, not a separate opportunity to change the figures.