Close pack: columns on every report sheet

Every report sheet in the exported close pack follows the same shape: a heading block, a row of column headings, the rows themselves, a blank row, then a Totals block. This page names every column and every total on all nine reports, and points out where a figure means something other than what its heading suggests.

The columns are the same on both surfaces. Open a report card on the Report pack and the dialog shows the same columns, in the same order, under the same headings as that report's sheet in the workbook. So every table below is a lookup for both — read it with a sheet open or with the dialog open. What differs is how the figures are rendered and where the totals sit; that is the next section, and each report calls out its own quirks.

For the file itself — its name, its sheets and that heading block — see the close pack workbook. For working through the reports on screen — what to look at, in what order — see read the month's reports.

On screen versus in the sheet

The report dialog opens with the report's name, a Live or As at close chip, a Preliminary chip when the month is not closed, and the line Computed followed by the date and time the figures were produced. Then come the totals as tiles across the top, and the table underneath.

The sheet reverses that order and drops the styling:

	On screen	In the sheet
Where the totals sit	Tiles across the top, before the table	A Totals list after the table, label and value on each line
A nil figure	0.00	An empty cell
A yes/no column	true or false, in lower case	TRUE, or an empty cell for no
A missing account code	—	An empty cell
Thousands and decimals	35,958.02; whole-number counts still show as 19.00	35958.02; a count is written 19
A report with no rows	No rows for this period	The report's own note — see the Note row
Sorting and filtering	Neither — the table is read-only, in a fixed order	Yours, once you have converted the columns you want to sort by

Two differences are worth holding on to.

The dialog is a viewer, not a working surface. There is no sort, no filter, no search box, and no row you can click through to the records behind a figure. Each report shows its rows in the order the report itself produces, and that is all it does. To follow a number back to its entries, leave the report and use review the ledger.

Nil and "no" are written as nothing at all in the workbook, so a column can look sparse when every figure in it is in fact present. The screen is the place to check whether a blank sheet cell means nil or means the report had nothing to say.

Conventions that hold on every sheet

• Headings are written in title case, generated from the report's own fields. That is why COGS appears as Gross Cogs and Net Cogs, and why the goods-received total reads Ginr Balance — the letters are not being shouted at you, they are being title-cased.
• Money is a plain number rounded to two decimals. No currency symbol, no thousands separator.
• Counts are whole numbers. Quantities can be negative where the underlying movement was.
• A yes reads TRUE; a no is an empty cell. There is no FALSE anywhere in the workbook, so you cannot filter a column for it — filter for blanks instead, or read the report on screen, where the same cells read true and false.
• A cell with no value is blank, not a dash and not a zero — and so is a cell whose value is nil. An account with no code leaves the code cell empty, and so does a variance of nothing.
• The Totals block is a list, not a row. Each total is on its own line: the label in the first cell, the figure in the second. It is not a summed footer under the table, and it does not recalculate — the figures are the ones SKU.io produced.
• With no rows, there are no column headings either, because the headings come from the data. See what an empty sheet looks like.

Income Statement

The month's trading result, one row per account with activity.

Column	Holds
Code	The account's code. Blank if the account has none
Name	The account's name. Blank if the account has none
Type	The account's type, as the word SKU.io stores against it
Amount	The account's movement for the month, in its natural direction, always a positive figure

Total	Means
Revenue	Every income account added together
Direct Costs	Every direct-cost account added together
Expenses	Everything else on the sheet added together
Net Income	Revenue − Direct Costs − Expenses

Points to watch:

• Type shows the stored word, not friendly text. Sales, Directcosts and Expense are the words a standard chart of accounts produces. Directcosts really is one word — it is not a typo, and there is no space in it.
• The Revenue total is not the total of accounts typed Revenue. It is the income total, whatever the income accounts are typed as: a month whose only income account is typed Sales still reports that figure under Revenue. Read each total by the group it names, not by the type word it happens to match.
• Amount is a magnitude, not a signed movement. Revenue and expenses are both positive on this sheet, and the sign convention lives in the Net Income calculation, not in the column.
• An account with activity can still be missing. A row appears only when the month leaves the account with a balance in its normal direction, so an account whose debits and credits cancel out, or that moved the other way, has no row. A contra account is the usual case: Trial Balance can show a month's movement on a sales discounts account while the income statement carries no line for it.
• It is a single month, never a running year. The pack covers the period on the cover sheet and nothing before it.
• Rows are ordered by account code.

Balance Sheet

Balances as at the last day of the month: assets first, then liabilities, then equity.

Column	Holds
Code	The account's code. Blank on the computed line described below
Name	The account's name
Type	The account's type, as the word SKU.io stores against it — Current, Currliab and Equity are the ones you meet most; which words you see depends on how your chart of accounts is typed
Section	assets, liabilities or equity
Balance	The account's balance at month end, in its natural direction

Total	Means
Total Assets	Every asset row added together
Total Liabilities	Every liability row added together
Total Equity	Every equity row added together, including the computed line

Points to watch:

• Section is lowercase — assets, not Assets — while Type is capitalised. They are two different columns doing two different jobs: Section tells you which block of the statement a row belongs to, Type tells you what kind of account it is inside that block.
• A computed Retained Earnings line sits in equity. It is not a posted account, so it has no code — the cell is blank in the sheet and reads — on screen — and you will not find it in your chart of accounts. It carries the cumulative result of trading up to the month end.
• Accounts with a zero balance are left out, so the sheet is shorter than your chart of accounts.
• There is no balance check on the sheet. The workbook gives you the three totals and stops — no "liabilities and equity" line, no balanced-or-not verdict. Add Total Liabilities to Total Equity yourself and compare it with Total Assets.
• Rows are grouped by section — assets, then liabilities, then equity — and ordered by account code inside each.

Trial Balance

The bookkeeper's staple: every account's opening balance, the month's movement on it, and where it finished.

Column	Holds
Account Code	The account's code
Account Name	The account's name
Opening Balance	The account's balance from everything dated before the month started
Period Debits	Debits posted during the month
Period Credits	Credits posted during the month
Closing Balance	Opening Balance + Period Debits − Period Credits

Total	Means
Total Opening	Every opening balance added together
Total Debits	The month's debits added together
Total Credits	The month's credits added together
Total Closing	Every closing balance added together

Points to watch:

• On balanced books Total Debits equals Total Credits. That equality is the point of the report — if the two differ, the month has an unbalanced entry in it. See blocking checks and warnings.
• Total Opening and Total Closing are sums of signed balances, not of debits and credits, so on healthy books they land at or near zero. On screen that reads 0.00; in the sheet the cell beside the label is empty. Either way it is the expected result, not a missing figure — and a Total Closing that is not nil is the month telling you it does not balance.
• Opening Balance and Closing Balance are signed. A positive figure is a net debit balance; a negative figure is a net credit balance. Revenue, liability and equity accounts therefore show negative closing balances here, while the Balance Sheet sheet shows the same accounts positive in their natural direction. The two sheets agree — they use different conventions.
• An account appears if it had an opening balance or any activity, so an account that was dormant all month still shows up carrying its opening and closing figures.
• Rows are ordered by account code.

Inventory Valuation

Stock value as at the last day of the month, one row per warehouse.

Column	Holds
Warehouse	The warehouse name
On Hand Valuation	The value of physical stock in the warehouse
In Transit Valuation	The value of stock shipped between your own warehouses and not yet received
Inbound Valuation	The value of stock on open purchase orders, ordered but not yet received
Prepaid Valuation	The value of stock a supplier has invoiced you for but not yet delivered
Total Valuation	See the warning below — it is not the sum of the four columns

Total	Means
Total Valuation	Every row's Total Valuation added together

Points to watch:

• Total Valuation is on hand plus in transit only. Inbound and prepaid stock is reported alongside it but deliberately excluded from it: you do not own it in the warehouse sense yet, and counting it would overstate inventory against your inventory control account. Adding the four columns across a row will not give you the fifth, and that is correct.
• Warehouse level only. The item-by-item drill-down stays on screen, under Insights → Inventory Valuation. The pack keeps the workbook to a size a bookkeeper can read.
• Stock not attached to a warehouse appears on a row named None. Treat it as a prompt to look, not as an error in the export.
• A warehouse can hold nothing but inbound stock. Its On Hand Valuation, In Transit Valuation and Total Valuation are all nil — 0.00 on screen, empty cells in the sheet — while Inbound Valuation carries a real figure. The row is not broken; nothing has landed there yet.
• A business with no inventory gets an empty report. The sheet carries the note "No inventory data"; on screen the dialog says No rows for this period.
• The Total Valuation figure here is the one the inventory-to-GL reconciliation compares against your accounts. See inventory and the close.

COGS

Quantities and cost of goods sold for the month, one row per sales channel.

Column	Holds
Sales Channel	The channel name
Qty Sold	Units shipped on sales
Qty Returned	Units returned to stock
Qty Adjusted	Net units from adjustments, stock takes and inbound corrections
Net Qty	The month's net movement in units, once returns and adjustments are set against what was sold
Gross Cogs	The cost of the units you sold — your true cost of goods sold
Returned Cogs	The cost of units customers returned to stock, shown as a positive figure
Adjusted Cogs	The signed net cost of adjustments and stock takes, which can be positive or negative
Net Cogs	Gross Cogs with returns taken out and adjustments put back — the figure Total Cogs sums

Total	Means
Total Cogs	The net figure across every channel — the sum of Net Cogs, not of Gross Cogs

Points to watch:

• Read Gross Cogs for cost of goods sold. Net Cogs folds in returns and inbound movements, so a heavy restocking month can push it negative. That is not a fault in the figure; it is a different question being answered.
• Total Cogs follows Net Cogs, not Gross Cogs. If you are quoting cost of goods sold to a client, add the Gross Cogs column yourself rather than taking the total at face value.
• The headings really do read Gross Cogs and Net Cogs, not Gross COGS.
• No product-level detail. The pack stops at the channel.
• Sales with no channel appear on a row named None.
• A month with no sales gets an empty report. The sheet carries the note "No COGS activity" and a Total Cogs with nothing beside it; on screen the dialog says No rows for this period under a Total Cogs tile of 0.00.

GINR Balance

Goods invoiced but not yet received, as at the last day of the month.

Column	Holds
Metric	The short lowercase form of the component. Ignore this column
Label	The component in plain words: Invoiced, Received, Discrepancies, Adjustments
Amount	That component's value

Total	Means
Ginr Balance	Invoiced − Received + Discrepancies − Adjustments

Points to watch:

• Read Label and ignore Metric. The two columns name the same four things, and Metric is the short lowercase form — invoiced, received, discrepancy, adjustments. Note that discrepancy is singular there while its label reads Discrepancies; match on Label if you are matching on anything.
• There are always exactly four rows, whatever the month did. A quiet month shows four nil amounts — 0.00 on screen, empty cells in the sheet — rather than an empty report.
• The figures are cumulative, not monthly. They run from your inventory start date up to the month end, because the balance being reported is the standing one — how much you have been invoiced for and not yet received, in total, on that date.
• This is the balance your accrued-purchases account should agree with.

Reconciliation Summary

The month's evidence that SKU.io and your accounting provider tell the same story — one row per connected accounting system.

Column	Holds
Connection	The connection's display name, the one you gave it
Provider	The accounting system, as a short lowercase name — qbo, for example
Sku Total	SKU.io's total for the month on that connection
Provider Total	The provider's total for the same month
Variance	Sku Total − Provider Total
Matched Count	Entries paired with a document on the provider
Sku Only Count	Entries that should be on the provider but have no counterpart there
Provider Only Count	Documents on the provider with nothing matching them here

Total	Means
Provider Variance	Every row's variance added together as absolute values
Inventory Divergence	The gap between your inventory valuation and your inventory accounts at month end

Points to watch:

• The display name is in Connection, not in Provider. Provider is the system itself and only ever holds a short lowercase name, so two Xero connections both read xero and are told apart by Connection.
• Provider Variance adds absolute values. Two connections that are out by the same amount in opposite directions do not cancel to zero — the total reports the real amount of disagreement, not the net.
• Inventory Divergence is not a per-connection figure, which is why it only appears in the totals. It is the same divergence the inventory-to-GL check reports on the close checklist.
• The three counts do not add up to the month's entries. Entries that are intentionally not synced are in none of the three buckets. To see where the rest went, use see why entries haven't synced.
• A row of nothing but zeros means "not compared yet", not "nothing to compare". These figures come from the reconciliation SKU.io has already run against that connection. Until it has run for the month, the connection still gets its row, with Sku Total, Provider Total, Variance and all three counts at nil — even though the month plainly has entries in it. Check the row against the month's own totals before you read a variance of nothing as agreement.
• A business with no accounting connection gets an empty report. The sheet carries the note "No accounting connection"; on screen the dialog says No rows for this period.

Trial Balance Reconciliation

Your account balances against the provider's, account by account.

Column	Holds
Connection	The connection the comparison was made against
Account Code	The account code both sides were matched on
Account Name	The account's name in SKU.io
Sku Balance	Your closing balance for the account at month end
Provider Balance	The provider's balance for the same account, from the trial balance you captured
Variance	Sku Balance − Provider Balance
In Tolerance	Whether the variance is inside the tolerance the close check measures against — true/false on screen; TRUE or an empty cell in the sheet. For what that tolerance is and how it is changed, see close settings and custom checklist items

Total	Means
Accounts Reconciled	How many accounts were compared
Accounts Out Of Balance	How many were out — see the warning below
Total Abs Variance	The out-of-balance amounts added together as absolute values

Points to watch:

• Capture first, then export. Without a captured provider trial balance for that month end there is nothing to compare against, so the report has no account rows and all three totals are nil. That looks identical to a perfect reconciliation and is the opposite of one. See capture your provider's trial balance.
• Only accounts matched by code get a row — on either surface. An account you have that the provider does not, and an account the provider has that you do not, are both left out of the table in the sheet and out of the table on screen. Neither surface lists them, so nothing on this report will name the account for you.
• Accounts Out Of Balance can therefore be larger than the rows you can count as out. An account the provider carries a balance on and SKU.io does not is counted as out of balance, and its amount is inside Total Abs Variance, without appearing as a row anywhere. When the count does not tie to the rows, the difference is provider-side accounts with no match here — go to the provider's own trial balance and compare the list of account codes against your chart of accounts.
• Accounts Reconciled counts only the matched rows, so it is the length of the table, not the size of either chart of accounts.
• Total Abs Variance adds absolute values, so opposite variances do not cancel. It counts only the accounts that are out — an account inside tolerance contributes nothing, even when its variance is not exactly nil.
• Rows are ordered with the largest variance first, ignoring the sign, so the accounts worth investigating are at the top of each connection's block.

Sync Category Reconciliation

Each transaction category's total for the month, split by how much of it reached the provider.

Column	Holds
Category	The transaction category in plain words — for example Sales Order Invoice, Bill, Sales Credit, Inventory Adjustment
Entries	How many entries the category had in the month
Sku Total	SKU.io's own total for the category — the anchor figure
Synced Total	How much of it reached the provider
Excluded Total	How much is held back from syncing on purpose
In Flight Total	How much is still on its way
Needs Attention Total	How much is stuck and needs review
Settled	Whether nothing is in flight and nothing needs attention — true/false on screen; TRUE or an empty cell in the sheet

Total	Means
Categories	How many categories had activity
Categories Unsettled	How many are not settled
Sku Total	Every category's SKU.io total added together
Synced Total	Everything that reached the provider
Excluded Total	Everything held back from syncing on purpose
Unsettled Total	In flight plus needs attention, across every category

Points to watch:

• Sku Total is the anchor, and the four bucket columns add up to it. SKU.io holds every accounting transaction whether or not it syncs, so the category total is the truth and the split tells you where each part of it currently sits. The same holds in the totals: Synced Total plus Excluded Total plus Unsettled Total comes back to Sku Total.
• Settled does not mean synced. A category is settled when nothing is in flight and nothing needs attention — a category that is entirely excluded on purpose is settled.
• Rows are ordered by the largest Sku Total first, ignoring the sign, so the categories that matter most to the month are at the top.
• A category with no activity is absent, not shown as zero. The categories differ from month to month for that reason — a month with a vendor credit in it has a Vendor Credit row and a month without one has no such row. Do not read a missing category as a problem.
• Entries is a count, however it is rendered. On screen it picks up the same two decimals as the money columns and reads 19.00; the sheet writes 19.
• A business with no accounting connection gets an empty report. The sheet carries the note "No accounting connection"; on screen the dialog says No rows for this period.
• Sync status — why isn't everything on the provider? cuts the same money a different way. That panel, further down the Close tab, splits everything that hasn't synced by reason — Disabled, Pending Sync, Needs Attention, Retrying, Conflict, Failed — with a View on each. This report splits it by transaction category. Use this one to find which kind of transaction is unsettled, and that one to find out why.

Next steps

• The close pack workbook — the file, its sheets and the heading block above every table.
• Export the close pack — produce a pack and find the download.
• Read the month's reports — working through the same nine reports on screen.
• Review the ledger — the individual entries behind any figure in the pack.