How to perform the Financial Year-End process

How to perform the Financial Year-End process

The Financial Year-End process in d6 enables administrators to finalise the previous financial year, post audit journals, and allocate net profit or loss to the appropriate equity accounts. This ensures that the General Ledger reflects an accurate opening balance for the new financial year.

Finances > General Ledger > Year End

Purpose of feature

The Finance Year-End provides a structured five-step process to transition the school’s financial records from one fiscal period to the next. It ensures that all temporary accounts (income and expenditure) are cleared to the relevant equity account (such as Retained Income and Accumulated Funds), maintaining data integrity and compliance with auditing standards.

Pre-process requirements

Before initiating the Year-End Process, ensure the following are completed:

  • Project finalisation: Close all projects impacting profit or loss for the current financial year.

  • Reconciliations: Complete bank reconciliations for all bank accounts as at the final day of the financial year (e.g., 31 December). If no bank statements are available but the account remains open, contact Support. If an account has been closed with the bank and the balance is zero, close it on d6 via Finances > Cashbook > Accounts.

  • Journal maintenance: Ensure all open journals, including the Opening Balance journal, are posted before starting.

Step-by-step instructions

Click Do the Year-End and progress through the following steps in order:

  • Step 0 — Allow posting of financial transactions: The system remains open for transactions relevant to the previous financial year while preparations are made. This is the default starting step.

  • Step 1 — Block posting of financial transactions: Prevents any further transactions or changes in the previous financial year, ensuring data remains accurate and protected.

  • Step 2 — Trial Balance submission: Indicates that the final Trial Balance has been downloaded and submitted to the auditors.

  • Step 3 — Allow creation and posting of audit journals: Opens the journal function specifically for the final day of the financial year. Capture and post all audit journals provided by auditors. If subledger adjustments are needed (e.g., Debtors or Creditors), return to Step 0 first. Some accounts are restricted — click HERE for more information.

  • Step 4 — Create the year-end journal and allocate the net profit: Generates the Finance Year-End journal. Indicate how the surplus or deficit should be allocated between the relevant equity accounts (e.g., Hostel Accumulated Funds and School Fees Accumulated Funds).

  • Step 5 — Post the year-end journal to the General Ledger: Posts the final Year-End journal to the General Ledger. This action officially closes the year.

System behaviour and restrictions

  • Automated balancing: The system calculates the net surplus or deficit based on the difference between total income and total expenditure.

  • Journal generation: Step 5 posts a system-generated journal that resets Income Statement accounts to zero and updates Retained Earnings or Accumulated Funds accounts.

  • Sequence enforcement: Steps must be completed in numerical order. Step 5 cannot be performed before Step 1.

  • Date restrictions: Audit journals in Step 3 are locked to the final day of the financial year.

  • Data integrity: Once Step 1 is active, the previous year is locked to prevent discrepancies between the audited financial statements and the system’s Trial Balance.

Frequently asked questions

Can I skip steps in the Year-End process?

No. Steps must be completed in order. The system enforces the sequence to ensure that no further transactions alter the figures being transferred to equity.

What happens if I need to adjust subledgers in Step 3?

Return to Step 0 to allow posting, process the necessary corrections to Debtors or Creditors, and then progress back through to Step 3 before continuing.

What does Step 5 do to the Income Statement accounts?

Step 5 posts the year-end journal that clears all income and expenditure account balances to zero and transfers the net surplus or deficit to the designated equity accounts (Retained Income, Accumulated Funds, etc.).

Last updated: March 2026  |  Version 12.3

© Copyright d6 group (Pty) Ltd.
    • Related Articles

    • Financial Year End

      Overview The Financial Year-End process in d6 enables administrators to finalise the previous financial year, post audit journals, and allocate net profit or loss to the appropriate equity accounts. This process ensures that the General Ledger ...
    • Financial Year-End

      Before starting the financial year-end process, certain tasks must be finalised. Once you have received the audited financial statements and audit journals, you may proceed. Finance > General Ledger > Financial Year-End How do I perform the year-end? ...
    • How to complete the Admin Year-end process

      The Admin Year-end process (roll-over) must be completed by every school to create learner and staff records for the following year. Start this process only after final marks have been entered and verified in d6+. If you are using the Timetabler ...
    • Admin Year-End overview — how the process works

      The Admin Year-End process (roll-over) must be completed by every school to create records for learners and staff for the following year. Start this process only after final marks have been entered, unless you are using the Timetabler program to set ...
    • How to manage General Ledger Accounts

      The Chart of Accounts (COA) serves as the foundation of the d6 Finance module, acting as a repository for all financial transactions. It categorises and summarises data into a logical structure to facilitate accurate bookkeeping, financial reporting ...