Close 09/2026 Day 2 of 4
Ledger GL-01 · 3 of 9 tasks done · target 04 Oct. Owners work in parallel; the order only matters where a task says it is blocked.
Two tasks are blocked
Depreciation and FX revaluation both wait on Post accruals, which is held up by an unbalanced journal — JE-2026-0841. The period cannot be locked until every task is done.
| Task | Owner | Due | Status | Note |
|---|---|---|---|---|
| Bank reconciliation | M. Osei | 01 Oct | Done | Reconciled to statement 09-30 |
| Sub-ledger cut-off — AP | J. Kim | 01 Oct | Done | 48 invoices posted |
| Sub-ledger cut-off — AR | J. Kim | 01 Oct | Done | — |
| Post accruals | M. Osei | 02 Oct | In progress | JE-2026-0841 is out of balance |
| Inventory valuation | R. Vance | 02 Oct | In progress | Awaiting cycle count variance |
| Depreciation run | System | 03 Oct | Blocked | Blocked by Post accruals |
| FX revaluation | System | 03 Oct | Blocked | Blocked by Post accruals |
| Management reporting pack | A. Bello | 04 Oct | Not started | — |
| Lock the period | A. Bello | 04 Oct | Not started | Every task above must be done |
The status badge is the visible channel and its word is the programmatic one — "Blocked" is read out, not inferred from a colour. What a table cannot draw is the dependency itself: the note names the blocking task in prose, and nothing links the two rows.