Close cycle · post-recognition
Stage 2 of 9 · Journal entries
ScheduleContract
Journal entriesContract
Contract costsContract
Disclosure packPeriod
MD&APeriod
Audit trailPeriod
Quality barPeriod
FilePeriod
IR · earningsPeriod
Journal entries · 37 generated
One prepayment entry plus 36 monthly recognition entries derived from the schedule. Every entry balances DR = CR. Account codes follow the customer's NetSuite chart of accounts. Cumulative debits and credits across all entries: $2,300,000 = $2,300,000.
Total entries
37
1 prepayment + 36 monthly
Total debits
$2.3M
Cash, Deferred Rev (reversals)
Total credits
$2.3M
Deferred Rev, Revenue streams
Imbalance
$0
✓ exact
JE-2027-00012027-01-15Customer prepayment received — NorthStar Order Form #2027-0481✓BALANCED
| Account | Account name | Memo | Debit | Credit |
|---|---|---|---|---|
| 1000 | Cash · Operating | — | $1,150,000 | — |
| 2300 | Deferred Revenue | Initial deferred revenue | — | $1,150,000 |
| Totals | $1,150,000 | $1,150,000 | ||
JE-2027-0002Jan-01-2027Monthly revenue recognition · M01 · Jan 2027✓BALANCED
| Account | Account name | Memo | Debit | Credit |
|---|---|---|---|---|
| 2300 | Deferred Revenue | Reverse deferred revenue · M01 · Jan 2027 | $114,000 | — |
| 4100 | Revenue · Subscription | PO-1 subscription · ratable | — | $28,000 |
| 4300 | Revenue · Premium Support | PO-3 premium support · ratable | — | $1,600 |
| 4200 | Revenue · Implementation Services | PO-2 implementation · point-in-time at go-live | — | $84,400 |
| Totals | $114,000 | $114,000 | ||
JE-2027-0003Feb-01-2027Monthly revenue recognition · M02 · Feb 2027✓BALANCED
| Account | Account name | Memo | Debit | Credit |
|---|---|---|---|---|
| 2300 | Deferred Revenue | Reverse deferred revenue · M02 · Feb 2027 | $29,600 | — |
| 4100 | Revenue · Subscription | PO-1 subscription · ratable | — | $28,000 |
| 4300 | Revenue · Premium Support | PO-3 premium support · ratable | — | $1,600 |
| Totals | $29,600 | $29,600 | ||
JE-2027-0004Mar-01-2027Monthly revenue recognition · M03 · Mar 2027✓BALANCED
| Account | Account name | Memo | Debit | Credit |
|---|---|---|---|---|
| 2300 | Deferred Revenue | Reverse deferred revenue · M03 · Mar 2027 | $29,600 | — |
| 4100 | Revenue · Subscription | PO-1 subscription · ratable | — | $28,000 |
| 4300 | Revenue · Premium Support | PO-3 premium support · ratable | — | $1,600 |
| Totals | $29,600 | $29,600 | ||
JE-2027-0005Apr-01-2027Monthly revenue recognition · M04 · Apr 2027✓BALANCED
| Account | Account name | Memo | Debit | Credit |
|---|---|---|---|---|
| 2300 | Deferred Revenue | Reverse deferred revenue · M04 · Apr 2027 | $29,600 | — |
| 4100 | Revenue · Subscription | PO-1 subscription · ratable | — | $28,000 |
| 4300 | Revenue · Premium Support | PO-3 premium support · ratable | — | $1,600 |
| Totals | $29,600 | $29,600 | ||
JE-2027-0006May-01-2027Monthly revenue recognition · M05 · May 2027✓BALANCED
| Account | Account name | Memo | Debit | Credit |
|---|---|---|---|---|
| 2300 | Deferred Revenue | Reverse deferred revenue · M05 · May 2027 | $29,600 | — |
| 4100 | Revenue · Subscription | PO-1 subscription · ratable | — | $28,000 |
| 4300 | Revenue · Premium Support | PO-3 premium support · ratable | — | $1,600 |
| Totals | $29,600 | $29,600 | ||
· · · 31 additional monthly recognition entries (M07–M36) · same structure · · ·
Period destinations · jump ahead
Skip ahead in the close cycle
Disclosure pack
Investor-grade narrative · 7 ASC 606-10-50 sections
v3 · 11 reviewer edits
MD&A
Management narrative · auto-drafted from filings
5 auto-drafted · 1 human-input
Audit trail
Merkle proofs · Sigstore Rekor anchored · 7-yr retention
412 / 412 verified
Quality bar
12-question investor framework · disclosure self-test
5 pass · 7 partial · 0 gap
IR · earnings release
Press release narrative + analyst Q&A · locked with filing
6 sections · 10 Qs prepped