--- title: "Period-end workpapers" sidebarTitle: "Overview" description: "Every Rackson balance sheet workpaper, import file, and closing journal entry — 48 for RRS across 10 categories and 24 for RCY across 9." icon: "table-list" --- > **For AI agents:** the complete documentation index is at [llms.txt](/llms.txt). Append `.md` to any page URL for its markdown version. 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](/internal/customers/rackson/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](/internal/customers/rackson/workpapers/rrs-cash-and-bank) | | Receivables | 7 | [RRS receivables](/internal/customers/rackson/workpapers/rrs-receivables) | | Inventory & Prepaids | 6 | [RRS inventory and prepaids](/internal/customers/rackson/workpapers/rrs-inventory-and-prepaids) | | Fixed & Intangible Assets | 7 | [RRS fixed and intangible assets](/internal/customers/rackson/workpapers/rrs-fixed-and-intangible-assets) | | AP & Credit Cards | 3 | [RRS AP and credit cards](/internal/customers/rackson/workpapers/rrs-ap-and-credit-cards) | | Payroll & Accruals | 3 | [RRS payroll and accruals](/internal/customers/rackson/workpapers/rrs-payroll-and-accruals) | | Taxes & Royalties | 4 | [RRS taxes and royalties](/internal/customers/rackson/workpapers/rrs-taxes-and-royalties) | | Utilities & Interest | 4 | [RRS utilities and interest](/internal/customers/rackson/workpapers/rrs-utilities-and-interest) | | Delivery, Maintenance & Reporting | 6 | [RRS delivery, maintenance and reporting](/internal/customers/rackson/workpapers/rrs-delivery-maintenance-reporting) | | Prelims & Period-Close Reviews | 3 | [RRS prelims and period-close reviews](/internal/customers/rackson/workpapers/rrs-prelims) | The **G&A Labor Allocation import** sits inside Payroll & Accruals but is large enough to warrant its own page — see [Labor reclass import](/internal/customers/rackson/workpapers/rrs-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](/internal/customers/rackson/workpapers/rcy-system-and-source-data) | | Sales & Revenue | 4 | [RCY sales and revenue](/internal/customers/rackson/workpapers/rcy-sales-and-revenue) | | Inventory & COGS · Cash & Bank | 1 + 1 | [RCY inventory and cash](/internal/customers/rackson/workpapers/rcy-inventory-and-cash) | | Payroll & Maintenance | 2 | [RCY payroll and maintenance](/internal/customers/rackson/workpapers/rcy-payroll-and-maintenance) | | Pre-Open & Closed Store | 2 | [RCY pre-open and closed store](/internal/customers/rackson/workpapers/rcy-preopen-and-closed-store) | | GL Adjustments & BS Reconciliation | 3 | [RCY GL adjustments and BS reconciliation](/internal/customers/rackson/workpapers/rcy-gl-adjustments) | | Debt & Note Tracking | 2 | [RCY debt and note tracking](/internal/customers/rackson/workpapers/rcy-debt-and-notes) | | Prelims & Period-Close Reviews | 2 | [RCY prelims and period-close reviews](/internal/customers/rackson/workpapers/rcy-prelims) | 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](/internal/customers/rackson/data-to-account-matrix) — every concept mapped to its GL account and source - [Review process](/internal/customers/rackson/review-process/overview) — how a reviewer works through these - [Close calendar](/internal/customers/rackson/close-calendar) — when each category is due