Balancing the 3 B’s

This integrated session examines how cash, billing, and the balance sheet tie to one another and where they can quietly fall out of agreement. The course focuses on the accounting disciplines that make the close reliable, including cutoff and accrual standards, reconciliation expectations, and recurring entries that should not be rebuilt from scratch. Emphasis is placed on proving the balance sheet, not simply producing it. Participant Desired Outcomes • Demonstrate an approach to proving the balance sheet rather than simply producing it. • Identify recurring entries and establish practices that prevent them from being unnecessarily rebuilt each month. • Apply consistent cutoff, accrual, and reconciliation practices during the close. • Explain how cash, billing, and the balance sheet connect and identify where those relationships can fall out of agreement.