Proposed adjustment register

A proposed adjustment register is the controlled list of journal entries considered during the close. Each entry retains an issue ID, legal entity, period, accounts, debit, credit, tax effect, cash effect, evidence, conclusion state, preparer, reviewer, posting status, and links to affected statements and disclosures.

Test three matters separately. Debits must equal credits. The accounts and period must implement the approved memo. The entry must not duplicate an amount already recorded in the ledger or another proposal. A balanced entry proves only the arithmetic test.

For example, a lease correction can balance while using the wrong commencement date or posting to the parent instead of a subsidiary. Keep it proposed until the issue chain and schedule support those facts. Link the accepted version to the adjusted trial-balance bridge.

Never delete a rejected or superseded entry. Mark its status, reason, reviewer, and replacement or reversal in the revision trail. Distinguish an arithmetic correction from new evidence, a changed estimate, and a changed accounting conclusion. The register does not authorize posting by itself. It provides the traceable proposals that authorized reviewers can approve, reject, or hold.