finance-accounting/finance-month-end-close-workflow overview

Month-end close end-to-end: kip recall of prior-period close issues, close-checklist kickoff with TB validation, parallel account-group reconciliations (ctx.parallel) merged into a materiality-classified variance register, AP/accrual review + adjusting-journal drafting, adversarial close-review gate that RE-EXECUTES reconciliation math and traces material JEs to support (executed evidence), controller-gated payment release and journal posting, materiality-routed close sign-off (controller routine / CFO material via frozen throwing map), reporting package + close memo, kip assert of exceptions and close facts. Supersedes financial-statement-preparation.js.