Balance sheet reconciliations: the ledger against its subledger or supporting balance, signed off by a preparer and reviewers
| Account | Subsidiary | Subtype | Done by | GL Balance | Subledger Balance | Difference | Reconciling item | Final Difference | Status |
|---|---|---|---|---|---|---|---|---|---|
| 10100Mercury Checking | Northwind US | Bank | MP | $1,592,201.42 | $1,592,201.42 | $0.00 | - | Complete | |
| 10200Mercury Treasury | Northwind US | Bank | MP | $5,791,102.80 | $5,791,102.80 | $0.00 | - | Complete | |
| 10300Barclays GBP Operating | Northwind UK | Bank | LB | £651,072.02 | £651,072.02 | £0.00 | - | In Review | |
| 11000Accounts Receivable | Northwind UK | Accounts Receivable | PR | £12,200.00 | £12,200.00 | £0.00 | - | Complete | |
| 11000Accounts Receivable | Northwind US | Accounts Receivable | PR | $129,290.85 | $129,290.85 | $0.00 | - | Complete | |
| 11500Unbilled Revenue | Northwind US | Unbilled Revenue | $110,250.00 | $110,250.00 | $0.00 | - | Not Started | ||
| 12100Prepaid Expenses | Northwind US | Prepaid Expense | EC | $58,389.03 | $58,389.03 | $0.00 | - | In Review | |
| 12500Deferred Commissions | Northwind UK | Deferred Commissions | £7,200.00 | £7,200.00 | £0.00 | - | Not Started | ||
| 12500Deferred Commissions | Northwind US | Deferred Commissions | PR | $36,000.00 | $36,000.00 | $0.00 | - | Complete | |
| 14000Due from Northwind UK | Northwind US | Other Current Asset | PR | $1,442,000.00 | $1,442,000.00 | $0.00 | - | In Review | |
| 15000Fixed Assets – Computer Equipment | Northwind UK | Fixed Assets | £18,000.00 | £18,000.00 | £0.00 | - | Not Started | ||
| 15000Fixed Assets – Computer Equipment | Northwind US | Fixed Assets | PR | $215,400.00 | $215,400.00 | $0.00 | - | Complete | |
| 15100Fixed Assets – Furniture & Fixtures | Northwind US | Fixed Assets | PR | $54,000.00 | $54,000.00 | $0.00 | - | Complete | |
| 15200Leasehold Improvements | Northwind US | Fixed Assets | PR | $120,000.00 | $120,000.00 | $0.00 | - | Complete | |
| 15900Accumulated Depreciation | Northwind UK | Accumulated Depreciation | -£4,000.00 | -£4,000.00 | £0.00 | - | Not Started | ||
| 15900Accumulated Depreciation | Northwind US | Accumulated Depreciation | EC | -$173,700.10 | -$173,700.10 | $0.00 | - | In Review | |
| 17000Security Deposits | Northwind US | Other Assets | MP | $55,500.00 | $55,500.00 | $0.00 | - | Complete | |
| 20000Accounts Payable | Northwind US | Accounts Payable | PR | $68,300.00 | $68,300.00 | $0.00 | - | Complete | |
| 20500Brex Card | Northwind US | Credit Card | $48,962.00 | - | - | - | Enter balance | Not Started | |
| 21000Accrued Liabilities | Northwind US | Accrued Expense | SA | $52,350.00 | $10,350.00 | $42,000.00 | $42,000.00 | In Review | |
| 21200Accrued Commissions | Northwind US | Accrued Expense | $6,500.00 | $6,500.00 | $0.00 | - | Not Started | ||
| 21500Payroll Liabilities | Northwind UK | Other Current Liability | £10,058.00 | - | - | - | Enter balance | Not Started | |
| 21500Payroll Liabilities | Northwind US | Other Current Liability | $138,997.54 | $137,747.54 | $1,250.00 | - | $1,250.00 | Not Started | |
| 23000Deferred Revenue | Northwind US | Deferred Revenue | $480,300.00 | $480,300.00 | $0.00 | - | Not Started | ||
| 24000Due to Northwind US | Northwind UK | Other Current Liability | £1,085,541.10 | - | - | - | Enter balance | Not Started | |
| 30000Common Stock | Northwind US | Equity | $1,250.00 | - | - | - | Enter balance | Not Started | |
| 31000Additional Paid-In Capital | Northwind US | Additional Paid In Capital | $41,850,000.00 | - | - | - | Enter balance | Not Started | |
| 32000Retained Earnings | Northwind UK | Retained Earnings | -£288,629.00 | - | - | - | Enter balance | Not Started | |
| 32000Retained Earnings | Northwind US | Retained Earnings | -$32,321,303.26 | - | - | - | Enter balance | Not Started |