{"version":"0.2.0","built_at":"2026-10-10T20:58:14.188Z","license":"CC BY 4.0 © Mike Reams","canonical":"https://catalog.mikereams.com","capability":{"id":"BC-210.10","name":"General Ledger & Close","level":2,"parent_id":"BC-210","l1_id":"BC-210","industry":"cross-industry","macro_id":"MC-20","path":["Accounting & Financial Reporting","General Ledger & Close"],"description":"Keep a single ledger of record that every subledger reconciles to, and close each period on a schedule the business can plan around rather than wait for.","aliases":["Record to Report","Period-End Close"],"in_scope":["Chart of accounts design and maintenance","Journal entry preparation and approval","Account reconciliations and the close checklist"],"out_of_scope":["Transactions originating in payables or receivables (see BC-260 and BC-250)"],"csdm_note":null,"status":"active","successor_id":null,"child_ids":["BC-210.10.10","BC-210.10.20","BC-210.10.30","BC-210.10.40"]},"crosswalk":{"realized_by":[{"product_id":"PR-110","product":"SAP S/4HANA","pc_id":"PC-110.10","pc":"Finance","maturity":"core","via":null},{"product_id":"PR-130","product":"Workday","pc_id":"PC-130.80","pc":"Financial Management","maturity":"strong","via":null},{"product_id":"PR-150","product":"Oracle Fusion Cloud Applications","pc_id":"PC-150.10","pc":"Financials","maturity":"core","via":null}],"used_in":[{"vs_id":"VS-20","vs":"Lead-to-Cash","stage_id":"VS-20.70","stage":"Recognize Revenue","order":7,"via":null},{"vs_id":"VS-70","vs":"Record-to-Report","stage_id":"VS-70.10","stage":"Capture Transactions","order":1,"via":null},{"vs_id":"VS-70","vs":"Record-to-Report","stage_id":"VS-70.20","stage":"Reconcile & Adjust","order":2,"via":null},{"vs_id":"VS-70","vs":"Record-to-Report","stage_id":"VS-70.30","stage":"Close the Period","order":3,"via":null}],"patterns":[],"stacks":[],"books":[]},"ancestors":[{"id":"BC-210","name":"Accounting & Financial Reporting","level":1}],"children":[{"id":"BC-210.10.10","name":"Chart of Accounts","level":3,"child_count":0},{"id":"BC-210.10.20","name":"Journal Entry Processing","level":3,"child_count":0},{"id":"BC-210.10.30","name":"Account Reconciliation","level":3,"child_count":0},{"id":"BC-210.10.40","name":"Period-End Close","level":3,"child_count":0}]}