Close the year with every bank account reconciled and the evidence ready

A two-page checklist for finance teams in Nigeria: what to finish before 31 December, what to do on the day, and what your auditor will ask for in January. It works with any tool, spreadsheets included.

What’s in it

• Reconciling items: what to chase before the year ends, and what to write back
• Bank charges, the transfer levy and interest still only on the statement
• Domiciliary accounts, POS and processor settlements, wallets and customer balances
• Custodian and CSCS holdings, matured treasury bills, corporate actions and public offers
• Cut-off on 31 December, and planning the close around the January and February election weekends
• A sign-off record to print and fill in