Finish the fiscal year and maintain future calendars

Purpose

The final month completes the year, and closing requests enough future years for continued accounting work.

How It Works

The controller opens the year view to review the final month with its additional checks. Other periods must already be closed. The next-year check explains whether the following year exists or generation is expected. Reconciliation concerns in other months remain advisory review work. Completing the final month changes the year to closed. Reopening a month changes the year back to open. Rhythm does not perform general-ledger year-end closing entries. After any close, generation attempts to maintain three eligible future years. Each year commits separately. A validation refusal stops that work, and another failure does not undo the completed close. The product should make unfinished roll-forward work visible to the closer.

Relationships

Month closing completes the year’s final period.
The calendar presents the resulting year state.
Readiness supplies the additional year checks.

Show evidence (sources, provenance, origins, pinned commits)

The Formal Contract

The narrative above explains; the sections below are authoritative — the rules, scenarios and tests this document binds.

Outcomes: Controllers complete a fiscal year through its final period.Future-year generation follows closing, subject to the calendar horizon and failures.
Surfaces: consoleapijob
Constraints: Books supplies generation and calendar validation, including the five-year horizon.
Intent sources: services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#D10.2

Controls

30 controls apply, from the corpus control catalogue.

TC-IAM-001 TC-IAM-002 TC-IAM-004 TC-IAM-005 TC-IAM-006 TC-AZ-001 TC-AZ-002 TC-AZ-003 TC-AZ-004 TC-AZ-005 TC-AZ-006 TC-TEN-001 TC-TEN-002 TC-TEN-003 TC-DAT-001 TC-LOG-001 TC-LOG-002 TC-LOG-003 TC-LOG-004 TC-LOG-005 TC-AVL-001 TC-AVL-004 TC-MON-001 TC-MON-002 TC-MON-004 TC-PI-001 TC-PI-002 TC-PI-003 TC-PI-004 TC-PI-005

Permissions

Key	Checked at	Scope
`accounting.fiscal-periods.close`	api	tenant

Business Rules

7 rules, 6 to be proved before approval. A rule's product intent is derived from its origin: 0 confirmed by a product decision, the rest inheriting this capability's proposed.

Id	Rule	Kind	Enforced at	Provenance
`01`must prove Proposed	Closing the final period closes its fiscal year without a separate year-close operation. origin: fiscal-close design L6 (Rhythm 1.0 CLOSE-8 kept) proved by `ATS-ACC-CLS-010-01`, `ATS-ACC-CLS-010-06`, `TST-ACC-CLS-021`, `TST-ACC-CLS-043`	lifecycle	database, service	test services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-job.integration.spec.js#closes the fiscal year with its twelfth period
`02`must prove Proposed	Fiscal-year readiness requires the other periods closed and includes a next-year check that passes with a promise of generation when that year is missing. origin: fiscal-close design §5 proved by `ATS-ACC-CLS-010-01`, `ATS-ACC-CLS-010-06`, `TST-ACC-CLS-021`, `TST-ACC-CLS-043`	validation	service	test services-accounting:modules/fiscal-close/tests/unit/readiness/period-rules.spec.js#is blocked by every other period of the year not closed
`03`must prove Proposed	Year-end reconciliation review warns about findings in other periods and never blocks closing. origin: fiscal-close design §5 proved by `ATS-ACC-CLS-010-02`, `TST-ACC-CLS-037`, `TST-ACC-CLS-045`	policy	service	test services-accounting:modules/fiscal-close/tests/unit/readiness/reconciliation-checks.spec.js#warns, advisory, listing the findings of every other period
`04` Proposed	The year close creates no closing entries, retained earnings entries or opening balances in Rhythm. origin: fiscal-close design R4 (recommendation, no recorded ruling)	policy	service	documented services-accounting:docs/fiscal-close/README.md#5. Fiscal-year close
`05`must prove Proposed	Roll-forward generates years individually until three open years start after the closed period. ✓ The September fixture adds 2028 and 2029 after its existing two-year calendar. origin: fiscal-close design L7 (Rhythm 1.0 GEN-6, counted after the closed month) proved by `ATS-ACC-CLS-010-03`, `ATS-ACC-CLS-010-06`, `TST-ACC-CLS-017`, `TST-ACC-CLS-021`	calculation	service	test services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-job.integration.spec.js#rolls the fiscal years forward to three open years after September 2026
`06`must prove Proposed	A calendar-validation refusal stops generation without failing the close, including the five-year horizon refusal. origin: services-accounting:docs/milestones/ACCT-M1-books-and-invoices.md#D10.2 proved by `ATS-ACC-CLS-010-04`	policy	service	observed services-accounting:modules/fiscal-close/services/jobs/fiscal-close-job-tasks.ts:rollForward
`07`must prove Proposed	A roll-forward failure after finalization leaves the run successful and the job failed, with a later close able to replenish the calendar. proved by `ATS-ACC-CLS-010-05`	policy	service	documented services-accounting:docs/migrations/fiscal-close/README.md#Decisions and departures from the brief

Scenarios

Id	Given	When	Then	Provenance
`01`	The first eleven months of the year are closed.	The controller reviews year scope and closes December.	The year checks accompany the final-month close and generation attempts to provide future years.	test services-accounting:modules/fiscal-close/tests/integration/services/jobs/close-job.integration.spec.js#the year’s last period
`02`	The calendar contains 2026 and 2027 when September closes.	Roll-forward completes.	The step reports newly generated 2028 and 2029.	test services-accounting:modules/fiscal-close/tests/e2e/fiscal-close-runs.e2e.spec.js#lists the fiscal years the roll-forward generated as the step’s outputs

Planning

Implementation

Finish the fiscal year and maintain future calendars ​

Purpose ​

How It Works ​

Relationships ​