Reconciliation completeness
A Period locks only when every Transaction in it reconciles to Entries.
Satisfies
| Criterion | Text |
|---|---|
| SOC2 PI1.4 | The entity makes outputs available, complete, accurate and timely, and only to authorized recipients. |
Implemented by
Test
| Step | Rule |
|---|---|
| Kind | Preventive: it stops the failure before it happens. |
| Select | Every Period locked in the report period. |
| Assert | Each had zero unreconciled Transactions when it locked. |
Owner
Example
At month end a pet-supply store has one $42 card refund with no Entry. The Period stays open until the refund reconciles, then it locks.