Cash & Bank ties every ledger's movement before it reports anything else: Opening plus Debit plus Credit minus Closing must equal zero for each cash and bank ledger, so any break in the arithmetic surfaces immediately rather than netting away in a control total. Control accounts are reconciled against the underlying ledgers, and a sign-anomaly flag catches accounts sitting on the wrong side, a bank account in credit that should be in debit, for instance. Ledgers with no activity across the year are flagged as dormant. Sitting alongside the movement and reconciliation work is an SA 505 confirmations tracker built as resolution-bridge rows: every confirmation request carries a status that has to resolve, not a checkbox that can be ticked and forgotten. Dormant and zero-balance accounts stay visible on that tracker rather than dropping off the list, because that is exactly where window-dressing hides, and the same accounts feed the going-concern read.
Two paths to the same audit conclusion. One leaves traces; the other doesn't.
For every cash and bank ledger, Opening plus Debit plus Credit minus Closing is computed and must equal zero. Any ledger where the arithmetic doesn't tie is surfaced immediately as its own exception, before the working paper looks at anything else.
Control accounts are reconciled against the ledgers feeding them, and every ledger is checked for a sign anomaly, a bank account sitting in credit when it should be in debit is a common example, flagged as its own exception rather than netted quietly into the balance.
Ledgers with no activity across the year are flagged as dormant. Every SA 505 confirmation request is tracked as a resolution-bridge row with a status that has to resolve, and dormant or zero-balance accounts stay visible on that tracker rather than dropping off, feeding the going-concern read alongside it.
Opening + Debit + Credit − Closing is checked for every individual cash and bank ledger, not just at the control-account level, so a break surfaces at the ledger where it happened.
Control totals are reconciled against the underlying ledgers, and every ledger is checked for sitting on the wrong side, a credit balance in an account that should carry a debit, for instance.
Every confirmation request is a row with a status that must resolve, sent, received, matched, or exception, not a one-time checkbox, so the tracker shows exactly what's still open.
Zero-activity and dormant accounts persist on the confirmations tracker and feed the going-concern hooks rather than dropping off once flagged, because that is exactly where window-dressing hides.
