Accounting
Inventory control reconciliation. Not a general ledger.
Granite Subaru · Position at 31 October 2025
Granite Auto Group is fictional. Operating figures are synthetic.· data and methodology
Every warehouse record in this project is synthetic. Granite Auto Group and its three stores are fictional. No real dealership, customer, employee or lending data exists anywhere in the project.
Real-engine validation pending. Neither accepted ADR-0008 path has recorded a result, so nothing on this page may be read as evidence that the Power BI semantic model has been validated. This console renders exported SQL figures; rendering a number in HTML proves nothing about a DAX measure.
Filters and controls2 applied
What this page reconciles, and what it does not
Both sides of this comparison are generated from one governed synthetic model. It is not agreement between two independent systems, and no figure here is an audit, a certification or an external validation.
Reconciliation exceptions in this fictional dataset include deliberately planted controlled scenarios used to prove the control surface. They are not discovered errors in a real dealership, and both sides are generated from one governed model rather than reconciled between two independent systems.
The balances are positions at a date. They add across stores and control accounts on the comparison date shown and never across dates: a period selects the last comparison date inside it rather than a sum of them.
Every control account is invented. No real dealer group’s chart of accounts was consulted, and the catalogue is three selected inventory control accounts rather than a chart of accounts.
The position
Inventory subledger
$1,966,0683 comparable positions
GL control balance
$1,965,203Synthetic control accounts
Signed variance
-$865.40GL minus subledger
Position at
31 October 2025One date, never summed across dates
Not comparable
00 missing GL, 0 missing subledger
Open exceptions
2Each on its own exception date
Units on the schedule
94The physical count the subledger stands for
Schedule against control
Balances at this date
Comparable positions at 31 October 2025, on one shared scale.
Inventory subledger $1,966,068 against GL control balance $1,965,203 over 3 comparable positions. Signed variance -$865.40: the subledger carries more than the general ledger.
- Inventory subledger$1,966,068
- GL control balance$1,965,203
At this position the subledger carries more than the general ledger. Neither direction is favourable: this project governs no threshold above which a variance becomes a failure.
Comparison states
Every position, by state
The export's own four states, over every position at this date.
Reconciled: 2. Variance: 1. Missing GL balance: 0. Missing subledger balance: 0
- Reconciled2Both sides present, equal
- Variance1Both sides present, unequal
- Missing GL balance0No control balance, so no variance
- Missing subledger balance0No schedule balance, so no variance
3 positions at this date. Only the first two contribute to a balance; the marked pair are one-sided and are counted, not added. A variance is not marked, because no threshold makes one a failure here.
Each control account, by store
A missing side is shown as missing, never as $0.00, and is excluded from both totals.
| Store | Control account | Subledger | GL | Variance | State | Units |
|---|---|---|---|---|---|---|
| GSA-002 | 1210 · New Vehicle Inventory | $1,154,985 | $1,154,120 | -$865.40 | Variance | 36 |
| GSA-002 | 1220 · Used Vehicle Inventory | $554,650 | $554,650 | $0.00 | Reconciled | 38 |
| GSA-002 | 1230 · Certified Vehicle Inventory | $256,433 | $256,433 | $0.00 | Reconciled | 20 |
Accounting exceptions
Each on its own exception date. Not one kind of finding, and deliberately not totalled together.
- ACC-GL-VARIANCEGSA-00231 October 2025-$865.40
New Vehicle Inventory at Granite Subaru of Manchester on date key 20251031: GL balance 1154119.83 against subledger balance 1154985.23, signed variance -865.40. BOTH SIDES ARE VALID DATA. Positive means the control account carries more than the stock schedule supports; negative means the schedule carries more than the account. This is a reconciliation finding to investigate, not a broken record.
- ACC-MISSING-GL-BALANCEGSA-00231 August 2025
Certified Vehicle Inventory at Granite Subaru of Manchester on date key 20250831: the stock schedule carries 309189.63 over 20 unit(s) and NO control account balance exists to compare it against. The variance is NULL, not the full subledger balance: a missing balance is not a zeroed account.
Reconciliation exceptions in this fictional dataset include deliberately planted controlled scenarios used to prove the control surface. They are not discovered errors in a real dealership, and both sides are generated from one governed model rather than reconciled between two independent systems.
Period ownership
Read which date owns which row as a table
| Figure | Date basis | What that means |
|---|---|---|
| Subledger balance | Accounting snapshot date — a month end | The schedule is a position, and a unit still in stock at two month ends appears at both. |
| GL control balance | Balance date | Compared only against a subledger balance on the same date; an unmatched date is not compared at all. |
| Reconciliation | The matched accounting and balance date | Positions from other dates are not pooled into it. |
| Exceptions | The exception's own date | Not restated into the period a reader happens to be looking at. |
ARPI records no posting timestamp, so no journal-posting delay is computable and none is shown. The only timing figure the accounting domain supports is the interval from a unit’s acquisition to its first month-end appearance on the schedule.