Accounting
Inventory control reconciliation. Not a general ledger.
Granite Pre-Owned · Position at 31 December 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 controls1 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
$1,101,4741 comparable position
GL control balance
$1,101,474Synthetic control accounts
Signed variance
$0.00GL minus subledger
Position at
31 December 2025One date, never summed across dates
Not comparable
10 missing GL, 1 missing subledger
Open exceptions
1Each on its own exception date
Units on the schedule
71The physical count the subledger stands for
Schedule against control
Balances at this date
Comparable positions at 31 December 2025, on one shared scale.
Inventory subledger $1,101,474 against GL control balance $1,101,474 over 1 comparable positions. Signed variance $0.00: the two sides agree exactly.
- Inventory subledger$1,101,474
- GL control balance$1,101,474
At this position the two sides agree exactly. Neither direction is favourable: this project governs no threshold above which a variance becomes a failure. 1 one-sided position excluded: a balance that does not exist is not a balance of zero.
Comparison states
Every position, by state
The export's own four states, over every position at this date.
Reconciled: 1. Variance: 0. Missing GL balance: 0. Missing subledger balance: 1
- Reconciled1Both sides present, equal
- Variance0Both sides present, unequal
- Missing GL balance0No control balance, so no variance
- Missing subledger balance1No schedule balance, so no variance
2 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-003 | 1210 · New Vehicle Inventory | No subledger balance | $18,400 | Not comparable | Missing subledger balance | — |
| GSA-003 | 1220 · Used Vehicle Inventory | $1,101,474 | $1,101,474 | $0.00 | Reconciled | 71 |
Accounting exceptions
Each on its own exception date. Not one kind of finding, and deliberately not totalled together.
- ACC-MISSING-SUBLEDGER-BALANCEGSA-00331 December 2025
New Vehicle Inventory at Granite Pre-Owned Center of Merrimack on date key 20251231: the control account carries 18400.00 and NO stock schedule exists to support it. The variance is NULL, not the full control balance: an absent schedule is not an empty one.
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.