Closing a bookkeeping period: what is actually finished?

Five questions that need separate answers

In DeinHans, the bookkeeping period has an open or closed state. Review runs and export results are separate. “Locked” is used differently by other accounting systems; do not assume an additional DeinHans period state or a particular permission from that word.

A closed month can contain unpaid invoices

Consider this simplified accrual-accounting example, excluding VAT:

• A supplier completes a repair on 25 September and issues an invoice for €900.
• The invoice is recorded in September: repair expense €900, supplier liability €900.
• The firm closes September on 5 October. The invoice is due on 15 October.
• The company pays €900 on 15 October.

At the September close, the €900 liability is correct. Its existence does not make the month unfinished. October records the payment against the supplier account and clears the liability; the September expense is not booked again.

The same distinction applies to a valid customer receivable or a documented platform reserve. The question is whether the balance is correct and explained. The open-items guide explains how to distinguish valid balances from missing allocations.

Agree what must be finished before close

For a small firm, a workable close definition covers four areas:

1. Sources: the expected bank accounts, document channels and other records are covered for the month.
2. Balances: bank, customer, supplier and clearing balances reconcile to their evidence.
3. Exceptions: unresolved facts that affect the books have been addressed; legitimate outstanding balances have an explanation and follow-up.
4. Review: the responsible person has completed the checks required for this client and the current data.

A future payment is ordinary follow-up. An unexplained difference in the bank balance is unfinished bookkeeping. A missing fact that could change VAT treatment requires a decision before the affected work is treated as complete.

Use the month-close checklist for the evidence behind these four areas.

Make the handover specific

A short handover can say:

September books closed on 5 October. Supplier invoice R-77: €900 outstanding, due 15 October. Export package September-v1 generated on 5 October. Target-system import and VAT filing remain with the assigned preparer.

This gives the next person an action and a known starting point. “September done” does not.

Where the engagement requires the target-system checks before final sign-off, record those checks before marking the handover complete. The firm's process determines the sequence; the existence of a CSV does not.

What happens when new evidence arrives?

First identify whether it changes a closed period or records a new event. An October payment of a correctly recorded September invoice is an October event. A discovery that the September invoice was recorded twice is a correction to existing bookkeeping.

Preserve the evidence and identify the affected entries, reports and exports before making the correction. An earlier review cannot be assumed to cover the changed result. The corrections guide explains the steps for records that have already been exported or used in a return.

DeinHans brings document processing, posting, bank reconciliation and month-end review into the same workflow. Closing the month completes that bookkeeping stage. Submission to the tax authorities and statutory financial statements remain distinct tasks.