Data-to-account matrix
Every recurring concept in the Rackson close mapped to its GL account, entity, source document, and owner.
For every recurring concept in the close: the GL account(s) it hits, the entity, exactly where the number originates, and who owns it.
Source: Rackson Exec Summary.docx section 7.
Where an exact account number was not confirmed in the source material it is flagged as (confirm) rather than guessed. Pull the current Intacct chart of accounts and fill these in precisely before relying on this matrix for training or review. This is tracked on Open items and risks.
AP and credit cards
| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| AP aging review | AP control account (Intacct AP module) | RRS | Intacct AP aging report | Caitlin (source) / PBI post |
| AmEx two-card coding and liability reclass | AmEx card payable (confirm) | RRS | Fyle sync export | Caitlin (source) / PBI post |
| TD Card transaction coding and import | 20603 (TD Card Payable) | RRS | TD Bank transaction export (RRS_TD_Card_Summary), coded by Caitlin | Caitlin (codes) / PBI (imports) |
Payroll and accruals
| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| Accrued payroll | 21000 | RRS | Payroll processor register | Jessie (source) / Maureen (post) |
| 401(k) payable | 22100 | RRS | Payroll register / plan trustee remittance confirmation | Jessie (source) / Maureen (post) |
| Garnishments payable | 21600 | RRS | Payroll register | Jessie (source) / Maureen (post) |
| Bonus accrual by program | Bonus accrual (confirm) | RRS | Attainment reporting output matched to program targets | Maureen |
| G&A labor reclass | 80100 (reclass clearing, by from/to location) | RRS | Labor Reclass Template workbook | Maureen |
Taxes and royalties
| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| Sales tax recon (NJ/OH/NY/MD/PA) | Sales tax payable by state (confirm) | RRS | State sales tax filings / POS sales reports | Maureen |
| Ohio CAT tax | Ohio CAT tax payable (confirm) | RRS | Ohio Gateway filing calculation | Maureen |
| Misc. payables (McLamore) | 74200 (credit, by store) | RRS / RCY | GL Adjustment Workbook (Caitlin) | Caitlin (source) / Maureen or Betsy (post) |
| Royalty / ad fund accrual | Royalty/ad fund accrual (confirm) | RRS | BKC invoices | Maureen |
Utilities and interest
| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| Accrued utilities — gas | 71000 (expense) / 24100 (accrued liability) | RRS | Gas utility import file | Maureen |
| Accrued utilities — electric | 71100 / 24100 | RRS | Electric utility import file | Maureen |
| Accrued utilities — water | 71200 / 24100 | RRS | Water utility import file | Maureen |
| Accrued interest — CONA | 24700 | RRS | CONA loan statements; (Last Payment Amount ÷ Days in Statement Period) × Accrued Days | Maureen |
| CONA term loan / DDTL tracking | 28015 / 28020 | RRS | CONA loan statements | Maureen |
| Interest rate SWAP mark | 18300 | RRS | Capital One SWAP daily mark PDF statement | Maureen |
Delivery, maintenance and reporting
| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| Loop 3-platform delivery recon | Delivery clearing/receivable (confirm) | RRS / RCY | Loop automation — DoorDash, Uber Eats, Grubhub | Maureen (RRS) / Betsy (RCY) |
| In-house maintenance JE | Repairs & maintenance expense (confirm) | RRS | Internal maintenance tracking | Maureen |
| Prime Roofing capital vs. expense | Fixed assets or repairs expense, per determination (confirm) | RRS | Prime Roofing invoices | Maureen |
| Closed store expense reclass | Source: operating expense accts by location (e.g. 75300, 82200) → Target: 88250 | RRS | Dimension balances report by closed-store location (BK #1046 / #13430 / #4348) | Maureen |
| Rent schedule update | Prepaid / deferred rent (confirm) | RRS | Lease schedule / rent roll | Maureen |
| BK Prime Costs master file update | N/A — feeds weekly reporting, not the GL close | RRS | RTI Purchases and Food Variance exports | Maureen |
GL adjustments
| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| Franchise fee capitalization | DR 17100 / CR 22350 | RRS / RCY | GL Adjustment Workbook (Caitlin) | Caitlin (source) / Maureen or Betsy (post) |
| Utility credit reclass | DR 24100 / CR 71100 (by store) | RRS / RCY | GL Adjustment Workbook (Caitlin) | Caitlin (source) / Maureen or Betsy (post) |
RCY — store operations
| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| DHC inventory | Inventory asset (confirm) | RCY | R365 Stock Count Detail export, current vs. prior period | Betsy |
| New store pre-open tracking (DHC-01354) | Pre-open expense / construction-in-progress (confirm) | RCY | Store build-out invoices | Betsy |
| Closed store reclassification (DHC-01498) | Mirrors the RRS closed-store reclass (confirm target) | RCY | Dimension balances report | Betsy |
RCY — sales, debt, and intercompany
| Concept | Account(s) | Entity | Data source | Owner |
|---|---|---|---|---|
| Sales tie-out | Revenue accounts (confirm) | RCY | R365 sales verification + DSS export | Betsy / Cade Kohlmeier |
| Simmons term loan and DDTL tracking | Notes payable — Simmons (confirm) | RCY | Simmons loan statements | Betsy |
| Saxonwald promissory notes (PIK) | Notes payable — related party / Saxonwald (confirm) | RCY | Saxonwald note schedule (10 notes, ~$9.3M aggregate) | Betsy |
| RRS / RCY elimination | Due to / due from, intercompany (confirm) — carried in 12505 | RRS / RCY | Intacct intercompany elimination entries | Betsy / Maureen |
GL account index by workbook
The engagement's SharePoint balance sheet folder bakes GL account numbers directly into file names, which makes this the fastest way to find the right workbook for a given line.
| GL account | Schedule / workbook |
|---|---|
| 10800 | RRS Change Fund |
| 11000 | RRS Office Petty Cash |
| 12000 | Accounts Receivable |
| 12100 | Due from Seller |
| 12700 & 12730 | Rebates Receivable (one workbook, two accounts) |
| 12800 | Due from Employee |
| 14000 | Prepaid Expenses (general) |
| 14300 | Prepaid Insurance |
| 14600 | Prepaid POS Maintenance — Xenial / Tillster / Stratacache / BK Training |
| 16600 | Fixed Asset Depreciation |
| 17900 | RRS Franchise Fees |
| 17910 | Rackson Deferred Financing Costs |
| 17920 | RRS Franchise Agreement (amortization) |
| 17930 / 17500 | RRS Goodwill |
| 18100 | Security Deposits |
| 19999 | Rackson ERTC Tracking |
| 22350 | Miscellaneous Payable |
| 24000 | Accrued Expenses |
| 24200 | RRS Property Tax |
| 24500 | RRS/RCY % Rent Schedule |
| 27910 | Current Portion of Long-Term Debt |
| 27960 | RRS Deferred Revenue |
Naming convention. File names in this folder end in the period they were last touched (e.g. …P6.xlsx). When you open a workbook for a new period, save it forward under the new period's name rather than continuing to update a prior period's file, to keep the SharePoint version history clean.
Some accounts share one workbook — 12700 and 12730 both live on the Rebates Receivable schedule. The account number alone doesn't always map one-to-one to a file.
Related
- Workpapers overview — the step-by-step instructions behind each concept above
- Review process overview — how each account gets reviewed
- Entities and systems — the system-level version of this mapping