Condition of the Database and Source Data for Reconstruction

The scope of the project depends on the condition of the database and the purpose of the reconstruction. One company may need to close several missing months before filing reports, while another may need to reconstruct several years after changing accountant, reconcile settlements with the budget and prepare for a business sale. Before work begins, it is important to define the control date and required result: a current balance sheet, tax registers, counterparty settlements, the personnel area or a complete package.

The accountant starts with a diagnostic review. It shows what data is available in the accounting system, Electronic Cabinet, bank and archive, where discrepancies exist and what can be confirmed without requesting it again. After the diagnostic review, the client receives a list of work areas, the sequence and an estimate of the work.

For reconstruction, the accountant uses bank statements, contracts, invoices, delivery notes, acceptance certificates, cash documents, tax invoices, personnel orders and previously filed reports. For goods and fixed assets, information is required on receipt, movement, use and actual availability. Electronic documents are accepted in their original format together with signatures and exchange evidence.

If some documents are missing, the accountant prepares a targeted list of requests to counterparties and responsible employees. An accounting memorandum is used where appropriate to the nature of the transaction and the evidence available. A missing business fact is substantiated by the available documents, and the accountant builds an evidence trail for each material amount.

A backup copy of the original database is fixed first. Specialists then establish opening balances, reconstruct transactions by period and reconcile settlements with counterparties, the budget and employees. Stock balances and fixed assets are compared with inventory results. After each area is completed, the client receives an interim reconciliation.

Tax consequences are considered together with the accounting entries. If reconstruction changes figures in previously filed reports, the accountant will prepare an explanation and agree the correction procedure under the current rules. The owner sees the amounts in advance and understands which actions belong to reconstruction and which to normal support for the next period.

Reconstructed Settlements, Reporting and Balances

The final database should be clear to the specialist who will continue the accounting. The accountant delivers trial balances, breakdowns of material accounts, a list of open matters, an archive of supporting documents and a description of the adjustments made. Access rights, keys and electronic portals remain under the company's control.

For management, the accountant prepares a concise summary: settlement status, liabilities, receivables, available documents and the nearest reporting actions. This format allows the reconstructed data to be used for payments, negotiations with a bank, audit or an investor transaction.

The reconstructed entries are reconciled with the Electronic Cabinet, payment documents and previously filed reports. The accountant separately shows confirmed liabilities, overpayments, amounts requiring clarification and transactions without a complete document set. This allows management to distinguish an actual debt from a technical discrepancy in the database.

For customers and suppliers, the accountant prepares a breakdown as at the control date. Advances, supplies, returns and set-offs must be linked to the contract and primary documents. Reconciliation statements and targeted requests are prepared where necessary. A disputed amount remains separately identified until agreed rather than being allocated automatically to clear a balance.

If figures affecting previous reporting are identified, the specialist explains the correction options and documents required for each action. The client agrees the sequence taking account of the company's current operations. Data without which the next period cannot be closed is organised first, after which other areas are corrected.

Where the project is linked to finance, an investor or sale of the company, the accountant aligns the control indicators with the recipient's requirements. A bank may need turnover, indebtedness and evidence of large transactions; a buyer may need assets, liabilities, taxes and archive quality. One package is not overloaded with every possible breakdown.

The final result can be supplemented with a management bridge between the reconstructed accounting database and the indicators previously used by the owner. Management can see which figures have been substantiated, which have been recalculated and the rules used to compare periods. This provides a reliable basis for negotiations and ongoing support.

Cost and Handover of the Reconstructed Database

The cost is affected by the length of the period, number of transactions and companies, condition of the electronic database, number of employees, stock accounting and the need to obtain documents from third parties. The work can be divided into stages with a separate result and budget for each. This is convenient where a critical area needs to be reconstructed first before moving to the complete database.

Before handover, the accountant repeats the key reconciliations: opening and closing balances, bank, budget, counterparties, payroll, stock and fixed assets. The control figures are fixed as at the agreed date. Transactions for which documents are still being obtained remain in a separate register showing the responsible person and next action.

The first current month is closed under the new procedure. The team provides documents according to the calendar, the accountant uses the reconstructed balances, and management receives a comparable report. If the control area operates correctly, the project is treated as handed over into regular support. This transition confirms that reconstruction has produced a working system as well as a corrected database.

A separate final protocol records the handover date, database version, contents of the archive and the persons who accepted the result for the company.

State the reconstruction period, software, project objective and condition of the documents. Add the available database export, the most recent accepted reports with receipts and bank statements for the control period. The accountant will carry out an initial diagnostic review, identify the work areas and agree the result of each stage before processing the entire data set.

Reconstruction is completed as at the selected date. As at that date, the accountant confirms balances of cash, goods, settlements with counterparties, taxes, payroll, fixed assets and equity. Each amount is linked to a document or working calculation, while matters requiring further clarification are placed in a separate register.

Once the balances are accepted, the current accountant starts the new period from the agreed data and reporting calendar. Management receives the final statement, archive and list of recurring actions. UBC can hand the result over to an internal specialist or continue accounting support for the company.