Tax-Ready Books Check (2025)

What data it expects

Connect QuickBooks Online or drop a CSV / Excel export with a similar layout — the AI adapts the workflow if your columns differ.

How it works — every step, readable

1. 01Load 2025 general ledger

   SELECT * FROM read_csv_auto('QBO_GeneralLedger.csv', header=true)

2. 02Load 2025 P&L (account sections)

   SELECT * FROM read_csv_auto('QBO_ProfitAndLoss_Month.csv', header=true)

3. 03Load 2025 trial balance

   SELECT * FROM read_csv_auto('QBO_TrialBalance.csv', header=true)

4. 04Check 1 - Parked & uncategorized balances

   aggregates rows into summary totals · filters to the relevant rows · sorts the output

   SELECT account, COUNT(*) AS transactions, ROUND(SUM(amount), 2) AS total_amount,
     MIN(date) AS first_seen, MAX(date) AS last_seen
   FROM input_1
   WHERE TRY_CAST(date AS DATE) IS NOT NULL AND (
     account ILIKE '%uncategor%' OR account ILIKE '%ask my account%'
     OR account ILIKE '%suspense%' OR account ILIKE '%miscellan%'
     OR account ILIKE '%opening balance%')
   GROUP BY account ORDER BY ABS(SUM(amount)) DESC

5. 05Check 2 - Duplicate-looking entries

   aggregates rows into summary totals · filters to the relevant rows · sorts the output

   SELECT account, date, name AS payee, amount, COUNT(*) AS times_recorded,
     ROUND(SUM(amount), 2) AS combined_total
   FROM input_1
   WHERE TRY_CAST(date AS DATE) IS NOT NULL AND amount <> 0
   GROUP BY account, date, name, amount
   HAVING COUNT(*) > 1
   ORDER BY ABS(SUM(amount)) DESC

6. 06Check 3 - Wrong-sign amounts

   combines data from multiple inputs · buckets values by condition · filters to the relevant rows

   WITH sections AS (SELECT DISTINCT section, account FROM input_2)
   SELECT g.account, s.section, g.date, g.name AS payee, g.amount,
     CASE WHEN s.section ILIKE 'income%'
       THEN 'Negative amount on an income account - customer refund or misposting?'
       ELSE 'Negative amount on an expense account - vendor credit or misposting?' END AS why_flagged
   FROM input_1 g JOIN sections s ON s.account = g.account
   WHERE g.amount < 0 AND (
     s.section ILIKE 'income%' OR s.section ILIKE 'expense%'
     OR s.section ILIKE 'cost of goods%' OR s.section ILIKE 'other expense%')
   ORDER BY g.amount ASC

7. 07Check 4 - Month-by-month coverage

   aggregates rows into summary totals · buckets values by condition · filters to the relevant rows

   WITH m AS (
     SELECT STRFTIME(TRY_CAST(date AS DATE), '%Y-%m') AS month,
       COUNT(*) AS transactions, ROUND(SUM(ABS(amount)), 0) AS total_activity
     FROM input_1 WHERE TRY_CAST(date AS DATE) IS NOT NULL GROUP BY 1),
   med AS (SELECT MEDIAN(transactions) AS typical FROM m)
   SELECT m.month, m.transactions, m.total_activity,
     CASE WHEN m.transactions < 0.25 * (SELECT typical FROM med)
       THEN 'LOW - was this month fully entered and reconciled?' ELSE 'OK' END AS coverage_check
   FROM m ORDER BY m.month

8. 08Check 5 - Trial balance ties to zero

   computes running / windowed totals · appends result sets (e.g. a TOTAL row) · sorts the output

   SELECT account_number, account, type, debit, credit FROM (
     SELECT 1 AS ord, ROW_NUMBER() OVER () AS rn, CAST(account_number AS VARCHAR) AS account_number, account, type,
       ROUND(COALESCE(debit, 0), 2) AS debit, ROUND(COALESCE(credit, 0), 2) AS credit FROM input_1
     UNION ALL SELECT 2, 0, '', 'TOTAL', '', ROUND(SUM(COALESCE(debit, 0)), 2), ROUND(SUM(COALESCE(credit, 0)), 2) FROM input_1
     UNION ALL SELECT 3, 0, '', 'DIFFERENCE (must be 0.00)', '', ROUND(SUM(COALESCE(debit, 0)) - SUM(COALESCE(credit, 0)), 2), 0.00 FROM input_1
   ) t ORDER BY t.ord, t.rn

9. 09PUNCH LIST - fix these, then file

   buckets values by condition · appends result sets (e.g. a TOTAL row) · filters to the relevant rows

   SELECT ord, area, finding, next_step FROM (
   SELECT 1 AS ord, 'COVERAGE' AS area,
     'Books cover ' || (SELECT COUNT(*) FROM input_4) || ' of 12 months of 2025' AS finding,
     CASE WHEN (SELECT COUNT(*) FROM input_4) < 12
       THEN 'Missing months block filing - enter and reconcile them first'
       ELSE 'All 12 months present' END AS next_step
   UNION ALL SELECT 2, 'PARKED BALANCES',
     (SELECT COUNT(*) FROM input_1) || ' uncategorized/suspense account(s) holding $' ||
     COALESCE((SELECT ROUND(SUM(ABS(total_amount)), 0) FROM input_1), 0),
     CASE WHEN (SELECT COUNT(*) FROM input_1) > 0
       THEN 'Recategorize every parked transaction before the preparer sees the books'
       ELSE 'Clean - nothing parked' END
   UNION ALL SELECT 3, 'DUPLICATES',
     (SELECT COUNT(*) FROM input_2) || ' duplicate-looking entries (same date, payee, amount)',
     CASE WHEN (SELECT COUNT(*) FROM input_2) > 0
       THEN 'Review each - delete true duplicates, document the rest'
       ELSE 'None found' END
   UNION ALL SELECT 4, 'WRONG-SIGN AMOUNTS',
     (SELECT COUNT(*) FROM input_3) || ' negative amounts on income/expense accounts',
     CASE WHEN (SELECT COUNT(*) FROM input_3) > 0
       THEN 'Confirm each is a real refund/credit - repost any mispostings'
       ELSE 'None found' END
   UNION ALL SELECT 5, 'UNDER-ENTERED MONTHS',
     (SELECT COUNT(*) FROM input_4 WHERE coverage_check LIKE 'LOW%') || ' month(s) with unusually low activity',
     CASE WHEN (SELECT COUNT(*) FROM input_4 WHERE coverage_check LIKE 'LOW%') > 0
       THEN 'Check bank feeds and reconciliations for those months'
       ELSE 'Activity looks consistent' END
   UNION ALL SELECT 6, 'TRIAL BALANCE',
     'Debits vs credits differ by $' || COALESCE((SELECT ABS(debit) FROM input_5 WHERE account LIKE 'DIFFERENCE%'), 0) || ' (YTD through Dec 2025)',
     CASE WHEN COALESCE((SELECT ABS(debit) FROM input_5 WHERE account LIKE 'DIFFERENCE%'), 0) > 0.005
       THEN 'Books do not balance - resolve before anything else'
       ELSE 'Ties to zero - the handoff artifact is clean' END
   UNION ALL SELECT 7, 'VERDICT',
     CASE WHEN (SELECT COUNT(*) FROM input_1) + (SELECT COUNT(*) FROM input_2) + (SELECT COUNT(*) FROM input_3)
          + (SELECT COUNT(*) FROM input_4 WHERE coverage_check LIKE 'LOW%')
          + CASE WHEN (SELECT COUNT(*) FROM input_4) < 12 THEN 1 ELSE 0 END
          + CASE WHEN COALESCE((SELECT ABS(debit) FROM input_5 WHERE account LIKE 'DIFFERENCE%'), 0) > 0.005 THEN 1 ELSE 0 END = 0
       THEN 'READY - these books look tax-ready. Export and hand off.'
       ELSE 'NOT YET - clear the items above before a clean handoff to the tax preparer.' END,
     'Fix in QuickBooks, then rerun this check in one click'
   ) ORDER BY ord