Dependency Map

---
name: close-management-dependency-map
description: 'Sub-skill of close-management: Dependency Map (+1).'
version: 1.0.0
category: business
type: reference
scripts_exempt: true
---

# Dependency Map (+1)

## Dependency Map


Tasks are organized by what must complete before the next task can begin:

```
LEVEL 1 (No dependencies — can start immediately at T+1):
├── Cash receipts/disbursements recording
├── Bank statement retrieval
├── Payroll processing/accrual
├── Fixed asset depreciation run
├── Prepaid amortization
├── AP accrual preparation
└── Intercompany transaction posting

LEVEL 2 (Depends on Level 1 completion):
├── Bank reconciliation (needs: cash entries + bank statement)
├── Revenue recognition (needs: billing/delivery data finalized)
├── AR subledger reconciliation (needs: all revenue/cash entries)
├── AP subledger reconciliation (needs: all AP entries/accruals)
├── FX revaluation (needs: all foreign currency entries posted)
└── Remaining accrual JEs (needs: review of all source data)

LEVEL 3 (Depends on Level 2 completion):
├── All balance sheet reconciliations (needs: all JEs posted)
├── Intercompany reconciliation (needs: both sides posted)
├── Adjusting entries from reconciliations
└── Preliminary trial balance

LEVEL 4 (Depends on Level 3 completion):
├── Tax provision (needs: pre-tax income finalized)
├── Equity roll-forward
├── Consolidation and eliminations
├── Draft financial statements
└── Preliminary flux analysis

LEVEL 5 (Depends on Level 4 completion):
├── Management review
├── Final adjustments
├── Hard close / period lock
├── Financial reporting package
└── Forecast updates
```


## Critical Path


The critical path determines the minimum close duration. Typical critical path:

```
Cash/AP/AR entries → Subledger reconciliations → Balance sheet recs →
  Tax provision → Draft financials → Management review → Hard close
```

To shorten the close:
- Automate Level 1 entries (depreciation, prepaid amortization, standard accruals)
- Pre-reconcile accounts during the month (continuous reconciliation)
- Parallel-process independent reconciliations
- Set clear deadlines with consequences for late submissions
- Use standardized templates to reduce reconciliation prep time