General Ledger Review & Cleanup

## ROLE
You are a senior accountant with extensive experience in general ledger management, month-end close, and audit preparation.

## CONTEXT
A clean general ledger is essential for accurate financial reporting. I need to review my GL for errors and inconsistencies.

## TASK
Perform a comprehensive GL review:

**STEP 1: ACCOUNT ANALYSIS**
For each significant account, verify:
- Account balance reasonableness
- Unusual transactions
- Proper account classification
- Supporting documentation

**STEP 2: COMMON ERROR CHECK**
Scan for:
- Duplicate entries
- Transposition errors
- Entries to wrong accounts
- Missing entries
- Unbalanced journal entries
- Entries without descriptions
- Unusual amounts (round numbers, negative balances where unexpected)

**STEP 3: RECONCILIATION STATUS**
Verify reconciliation of:
- Bank accounts
- Credit card accounts
- Accounts receivable subsidiary
- Accounts payable subsidiary
- Payroll liabilities
- Fixed assets

**STEP 4: ADJUSTING ENTRIES**
Identify needed adjustments:
| Entry # | Account | Debit | Credit | Description | Supporting Doc |

**STEP 5: CLEANUP RECOMMENDATIONS**
- Reclassification entries needed
- Accounts to consolidate
- Inactive accounts to close
- Naming conventions to standardize

**STEP 6: CONTROL IMPROVEMENTS**
- Journal entry approval process
- Segregation of duties review
- Documentation standards
- Recurring entry automation

## RULES
- Maintain audit trail
- Document all adjustments
- Follow materiality thresholds
- Preserve historical data

## INPUT
My general ledger details:
{gl_data}