The GL Accounting Integrity Report (GLAIR) is the output of the 📝GL-QA System: a report that flags 📝General Ledger accounts whose 📝Bookkeeping is out of date or incomplete, using a short list of exception reason codes.
Version 0.1 of the General Ledger Integrity Report covers bank and credit card accounts connected in QuickBooks Online and is built in Google Sheets. Each account is tested against three exception reason codes: Old Unreconciled, when the account has not been reconciled within the last 30 days; Old Uncleared, when uncleared transactions are older than 7 days; and No Name, when an expense has been recorded without a name. The codes are a form of 📝Exceptions Accounting.
Further checks buildable from the same data include the newest expense over $1,000; compliance with the 📝Chart of Accounts standards; pivots showing each balance sheet account's most recent reconciled date and oldest uncleared transaction; a searchable, sortable widget of cash and credit card transactions; and a quarterly chart of cumulative debits and credits in balance sheet accounts.
The report is organized by account type, following the chart of accounts: bank, credit card, loan, equity, and other asset and liability accounts.
The quarterly view of cumulative debits and credits will be interestingly pretty, and there are certain chart types that should never exist.