Bluegrove Coffee Roasters, Inc. · S corporation · accrual basis
Financial Diagnostic — Year Ended December 31, 2025
Every finding shows its rule, confidence, plain-English and technical explanations, source evidence, and — where the evidence supports one — a balanced correcting entry for qualified review. In the full product, findings can be accepted, dismissed, or marked intended, and those dispositions persist across future runs.
High severity — resolve before relying on these numbers (4)
Medium severity — resolve during the next close (15)
Insights & awareness (4)
Checks that passed (17)
Trial balance ties (debits = credits), all 12 periods
Debits equal credits in every reporting period.
Balance sheet equation holds, all 12 periods
Assets = liabilities + equity (including current-year income) in every period.
No missing reporting periods
Activity present January 2025 through December 2025.
No sign of a double-imported file
2 transactions have an exact twin (0.7% of the ledger) — within the normal range for repeated charges and split payment runs. Genuine duplicate payments are reported separately under L-01.
Net income / retained-earnings roll-forward consistent
Monthly activity sums to the year-to-date figure; no direct postings to Retained Earnings in the final period.
Debit/credit signs intact; every entry balances
No negative debit or credit fields; all entries balance.
Financial statements agree to the trial balance
Statements are computed directly from the same normalized ledger as the trial balance.
Benford first-digit screen
Not run: 97 qualifying disbursements after excluding recurring series — below the 500-transaction floor where this test is statistically meaningful. A digit test on a small population produces noise, not signal.
No unexplained material round-dollar journal entries
Round-dollar journals either don't exist or are covered by a more specific finding.
Entry-timing review (weekend/after-hours posting)
1 material manual entries carry weekend effective dates. Not reported as findings: a general-ledger date is the effective date, not the keystroke date, so weekend dating is not evidence of anything on its own. True after-hours posting analysis requires entry creation timestamps, available only on a direct QuickBooks connection.
All statement-to-ledger differences traced to identified items
Every difference between provided statements and the ledger is explained by a specific finding.
No potential duplicate transfers detected
No matching-amount transfer pairs between cash accounts within a 3-day window.
No shareholder/partner loan accounts requiring classification review
No owner loan balances found.
Payroll liabilities turn over normally
Withholdings are remitted on cadence; balances stay at a normal accrual level.
System and holding accounts are clear
Opening Balance Equity, uncategorized/holding accounts, unapplied cash and reconciliation-discrepancy accounts are all clear, and no journal entries were posted directly to retained earnings.
Recurring charges all present
Every established recurring payment pattern continued through December. Detecting a MISSING charge is how a bank feed that quietly stopped syncing, or an unrecorded month, gets caught.
Customer and vendor balances rebuilt from the ledger
Per-name balances were computed for 1 customer and 0 vendors where both the charge and its settlement fall inside the period. 5 names had only one side visible — typically a prior-period invoice or bill settled during this window — so no balance conclusion was drawn for them. A direct QuickBooks connection supplies true aging and removes this limitation.