Complete Manual Month-End Flow
Students must master the complete manual month-end flow before any automation is introduced. This lesson ties together adjusting entries, closing entries, and recurring adjustments into one ordered workflow so students understand what the automation will eventually replace.
- ▶Walk through the complete month-end close in the correct order
- ▶Identify and record all required recurring adjustments including depreciation
- ▶Use a month-end close checklist to ensure no steps are missed
- ▶Explain how each adjustment affects the financial statements
This lesson follows a structured 6-phase learning model designed for authentic project-based learning.
Hook
Reconnect to closing entries and surface the need for a complete close workflow
Introduction
The month-end close workflow: step-by-step procedure with checklists and flow diagrams
Guided Practice
Complex adjustments and reduced scaffolding with authentic accounting notation
Independent Practice
Repeated manual close routine with algorithmic variation and mastery tracking
Assessment
MCQ exit ticket on month-end close workflow, adjustments, and misconceptions
Closing
Reflect on the complete close and preview the first Excel build lesson