Period-end workpapers
Every Rackson balance sheet workpaper, import file, and closing journal entry — 48 for RRS across 10 categories and 24 for RCY across 9.
This is the period-agnostic reference covering every balance sheet workpaper, import file, and closing journal entry for both entities. Use it alongside the period-specific close checklist and the working files.
Source: Rackson_Workpaper_Instructions.docx — Part I (RRS) and Part II (RCY).
How to use these pages
These instructions are period-agnostic. Dates and dollar figures have been removed from instructional text where possible; filenames are preserved as written.
Import files and workbook references listed under each workpaper use naming like _P5_. Update these to the current period when locating files in the shared drive.
RACK denotes Rackson-side ownership; all others are PBI team members. Review assignments with the manager at the start of each period if staffing has changed — and see Key people, since several assignments were mid-transition.
Where a dollar amount, store number, or balance appears, it reflects a specific past period and is included to make the instruction concrete. Confirm against the live workpaper before treating any figure as current.
Part I — Rackson Restaurants (RRS · E01)
48 workpapers across 10 categories, covering all balance sheet reconciliations, operating JEs, period-close imports, and final prelim reviews for the Burger King operation.
| Category | Workpapers | Page |
|---|---|---|
| Cash & Bank | 5 | RRS cash and bank |
| Receivables | 7 | RRS receivables |
| Inventory & Prepaids | 6 | RRS inventory and prepaids |
| Fixed & Intangible Assets | 7 | RRS fixed and intangible assets |
| AP & Credit Cards | 3 | RRS AP and credit cards |
| Payroll & Accruals | 3 | RRS payroll and accruals |
| Taxes & Royalties | 4 | RRS taxes and royalties |
| Utilities & Interest | 4 | RRS utilities and interest |
| Delivery, Maintenance & Reporting | 6 | RRS delivery, maintenance and reporting |
| Prelims & Period-Close Reviews | 3 | RRS prelims and period-close reviews |
The G&A Labor Allocation import sits inside Payroll & Accruals but is large enough to warrant its own page — see Labor reclass import.
Part II — Rackson Cayenne (RCY · E04 · Dave's Hot Chicken)
24 workpapers across 9 categories, covering DHC store operations, new store pre-open tracking (DHC-01354), closed store reclassification (DHC-01498), and intercompany tie-out.
| Category | Workpapers | Page |
|---|---|---|
| System & Source Data | 3 | RCY system and source data |
| Sales & Revenue | 4 | RCY sales and revenue |
| Inventory & COGS · Cash & Bank | 1 + 1 | RCY inventory and cash |
| Payroll & Maintenance | 2 | RCY payroll and maintenance |
| Pre-Open & Closed Store | 2 | RCY pre-open and closed store |
| GL Adjustments & BS Reconciliation | 3 | RCY GL adjustments and BS reconciliation |
| Debt & Note Tracking | 2 | RCY debt and note tracking |
| Prelims & Period-Close Reviews | 2 | RCY prelims and period-close reviews |
For RCY, ensure all files are reviewed and stored on SharePoint. The prelim review also includes running both the Side by Side and Period Trend favorited reports, storing them as Excel for AI-assisted review, confirming inventory is posted for each location, and pulling the labor report out of ProWork.
Colour and tab conventions used across the workbooks
These conventions recur, so they are worth knowing once:
| Convention | Meaning |
|---|---|
| Yellow cells / tabs | Inputs you update each period, or tabs that need weekly updating during the period. |
| Green tabs | Period-close locked — do not delete or modify. |
| Blue font | Formula-linked to a source tab. Typing over it severs the link. |
| Gray-shaded rows | Employees or items with special notes requiring review each period. |
| Pink shading | Conditional format flagging an out-of-range outlier (e.g. COS % basis-point change). |
Related
- Data-to-account matrix — every concept mapped to its GL account and source
- Review process — how a reviewer works through these
- Close calendar — when each category is due