Most month-end closes are not a process but a search party that stretches across days. Someone checks whether the bank is complete. Someone else opens the suspense accounts and finds the same stragglers as last month. A third person hunts for invoices that arrived but were never booked. The checks are identical every month, and yet the question that ends the close, can we close, gets answered by feel: a controller who has looked at enough screens to say probably.
Hand Nance the close and those checks become gates. The bank goes first: until every account is imported, reconciled and matched against the statement, nothing else runs, because every other check leans on it. Then suspense accounts, unprocessed items, completeness, intercompany and VAT, each reporting a pass, a warning or a blocker. The month ends with one answer: closeable, or exactly which blockers remain and who owns them. Every finding is logged, so the verdict arrives with its evidence attached.
