The Financial Close Checklist

Build a month-end / period-end financial close checklist for this
business.

The business: [SIZE, SYSTEMS, TEAM]
Current close: [HOW LONG IT TAKES, WHERE IT SNAGS]

Produce:
1. The close tasks in sequence, grouped by area (revenue, expenses,
   payroll, reconciliations, accruals, review)
2. The reconciliations that must tie out before close
3. The accruals and cut-off items people commonly miss
4. The review steps that catch errors before reporting
5. How to shorten the close without losing control

Format as an assignable checklist and flag the steps that most often delay
the close.