Financial Year End

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 reflects an accurate opening balance for the new financial year.

Finances > General Ledger > Year End

Purpose of feature

The Financial 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.

Step-by-step instructions

Pre-process requirements

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

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

  2. 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 to import but the account remains open with no activity for the period, contact d6 Support for assistance. If a bank account has been closed with the bank and the balance is zero, close the account on the d6 Finance Management portal via Finances > Cashbook > Accounts.

  3. Journal maintenance: Ensure all open journals, including the Opening Balance journal, are posted before starting the Year-End process.

Initiating the Year-End process

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

  • Step 0 — Allow posting of financial transactions: Keeps the system 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 from being processed in the previous financial year, ensuring financial data remains accurate and protected during the Year-End process.

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

  • Step 3 — Allow for the creation and posting of audit journals: Opens the journal function specifically for the final day of the financial year (e.g., 31 December). Capture and post all audit journals provided by the auditors. If adjustments are required to subledgers (e.g., Debtors or Creditors), return to Step 0 to process the necessary corrections before proceeding. Some accounts are restricted and cannot be posted to directly in order to protect system integrity.

  • Step 4 — Create the year-end journal and allocate the net profit: Generates the Financial 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

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

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

Restrictions & reasons

  • Sequence enforcement: Steps must be completed in numerical order. Step 5 cannot be performed before Step 1, as the system must ensure no further transactions alter the figures being transferred to equity.

  • Date restrictions: Audit journals in Step 3 are locked to the final day of the financial year to ensure they do not impact the transactional flow of the new 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 process transactions in the previous year while doing the Year-End?

Yes, but only while on Step 0. Once you advance to Step 1 (Block posting), the previous year is locked and no further transactions can be processed for that period.

What do I do if I need to make a subledger adjustment during Step 3?

Return to Step 0 to process the necessary corrections to Debtors, Creditors, or other subledgers. Once corrections are done, progress back through the steps.

What happens after Step 5 is completed?

The system posts the Year-End journal, resets all Income Statement accounts to zero, and updates the Retained Earnings / Accumulated Funds accounts. The General Ledger now reflects accurate opening balances for the new financial year.

What if I don't have a bank statement to complete the reconciliation before Year-End?

If the account remains open with no activity for the period and no statement is available, contact d6 Support for guidance. If the bank account has been closed with a zero balance, you may close it in the system via Finances > Cashbook > Accounts.

Why can't I post to certain accounts during Step 3?

Some accounts are restricted from direct posting to protect the integrity of the system. These restrictions are in place to ensure audit compliance. Contact d6 Support if you are unsure which accounts are affected.

Do I need to close projects before starting Year-End?

Yes. All projects that impact profit or loss for the financial year must be closed before initiating the Year-End process to ensure accurate net profit or loss calculations.

Last updated: March 2026  |  Version 13.0

© Copyright d6 group (Pty) Ltd.
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