# Desk log MEC-ACCRUAL-20260823

**Status:** First-party illustrative sanitized composite; not customer data, audited financials, research, or independent validation  
**Page:** https://infinisynapse.com/en/blog/month-end-close-analytics  
**Run date:** 2026-08-23  
**Evidence checked:** 2026-08-31  
**Operator:** InfiniSynapse Data Team  
**Attestor:** William Zhu, InfiniSynapse cofounder ([GitHub @allwefantasy](https://github.com/allwefantasy))

## Experience and arithmetic record

The operator reviewed August 2026 at books-closed-plus-two on a sanitized finance composite. The checklist named the ledger, accrual extract, AP aging, PO extract, account rollup, and one-time-reclass exclusion.

Illustrative gaps were unrecorded vendor invoices +$280k, unamortized prepaid +$95k, late reversing entry −$40k, and mapping miss +$30k: net +$365k. The first narrative said “accruals look clean,” so the operator rejected it. A PO join identified $190k with a PO and no receipt as a component of the $280k vendor-invoice gap, not an additional gap.

The [accrual-gap CSV](https://infinisynapse.com/blog-media/month-end-close-analytics/downloads/accrual-gaps-MEC-ACCRUAL-20260823.csv) publishes five rows. The [verification script](https://infinisynapse.com/blog-media/month-end-close-analytics/downloads/verify-MEC-ACCRUAL-20260823.py) checks the +$365k total and component relationship; it cannot reconstruct private source records.

## External context

- [AFP FP&A Handbook](https://www.afponline.org/training-resources/resources/guides/additional-guides-whitepapers/detail/afp-2022-fp-a-handbook) (retrieved 2026-08-31)
- [U.S. GAO Assessing Data Reliability](https://www.gao.gov/products/gao-20-283g) (retrieved 2026-08-31)
- [UK Government AQuA Book](https://www.gov.uk/guidance/the-aqua-book) (retrieved 2026-08-31)

These publishers did not review the run or product.