Close 8 min read

Building a Period Close Dependency Map

A simple method to turn month-end chaos into a visible sequence of owners, gates, and evidence.

Insight article from the Kavya Project knowledge library. Educational content only — not employment history or certification claims.

Close is a network, not a list

A checklist without dependencies creates false progress. AP can look 'done' while unaccounted invoices still block GL. Map predecessors first.

Three columns that matter

Task, Owner, Blocked-by. Add Done-when evidence as a fourth column. If evidence is vague, the task is not operable.

Gates beat hopes

Examples: no depreciation until CIP review complete; no ledger close until bank rec exceptions below threshold; no reporting pack until TB tie-out signed.

Make status public

A shared board reduces private follow-ups. Color by on-track / at-risk / blocked. Escalate blockers the same day.

Improve after every close

Run a 30-minute post-close review: what slipped, what was unclear, what to change next month. Continuous improvement is part of the playbook.