Accrual Playbook.
A structured 5-step implementation framework for deploying Accrual Intelligence across your enterprise. Designed for Controllers and Finance Operations leads.
Identify
Map every financial obligation
Before you can accrue, you must identify. This step involves a systematic scan of all enterprise value streams to surface every obligation that requires accrual treatment.
Implementation Tasks
Value Stream Scan
Walk each of the 9 value streams and identify processes that create financial obligations before cash settlement.
Trigger Inventory
Document every business event (goods receipt, deal close, period-end) that creates an obligation.
ERP Gap Analysis
Identify obligations that your ERP does not automatically accrue — these are your manual accrual candidates.
780 Code Mapping
Assign every identified obligation to a 780 code. Use the Accrual Universe as your reference taxonomy.
Materiality Assessment
Apply materiality thresholds. Focus effort on high-value, high-risk accruals first.
Step Output
Accrual inventory — complete list of obligations mapped to 780 codes, value streams, and materiality tiers.
Step Details
Duration
2–4 weeks
Primary Owner
Controller + Value Stream Finance Leads
AIP Tools Used
All Steps
Accruals are not a close activity.
They are a continuous obligation signal.
The Playbook is designed to move your accrual process from a month-end scramble to a continuous intelligence function. Each step builds the foundation for the next.