General ledger analysis
The ledger goes in.
The analytical review comes out.
AI agents analyze the general ledger (the French FEC file, plus prior year) and prepare the work: expectations, variances quantified in euros, entries to examine, drafted client questions. You review and sign off — in an Excel workbook optimized for review.
What you receive
One workbook. Every tab ready for your audit file.
Every account mapped to its financial-statement caption and audit cycle. Variations in € and %, unmapped accounts isolated, balance check.
Balance sheet and income statement with prior-year comparatives and tie checks — plus a ratio block (margins, DSO, DPO, working capital, gearing) checked N vs N-1.
For each caption: the expectation, the variance, and the variance converted into potential error in euros against your thresholds — built to support your analytical procedures under international auditing standards (ISA 520). Points to investigate are grouped by audit cycle, with written hypotheses and up to three questions ready to ask the client. Cut-off and working-capital analyses included.
16 integrity checks on the ledger file: balanced entries, continuous numbering, chronological dates, mandatory fields.
Quarterly margin cascade N vs N-1, top customers won and lost, concentration indicators, a customer billing bridge that ties to the euro — and recurring booking patterns, down to the entry.
Structured movement tables — fixed assets, depreciation, provisions, accruals and prepayments — that tie to the trial balance, with the top entries behind each movement.
The complete general ledger as an Excel table and a Power Pivot data model — up to 8.4 million rows, ready for your own pivots.
Everything stays in Excel
A real Excel file,
not an export.
The workbook goes straight into your audit file. Everything stays in Excel — including the deliverable.
- Live formulas — subtotals and variances recalculate
- Sign-off columns and dropdowns to document your conclusions, caption by caption
- Every amount drills down to the entries behind it
Built for professional skepticism
Your judgment stays yours.
- You set your materiality thresholds before the analysis runs
- A tool-suggested threshold is labeled as such — never presented as your judgment
- Statuses are computed deterministically — the AI writes the wording, it never concludes for you
Frequently asked questions
What is the general ledger analysis?
Drop in the ledger file and Moby generates a documented Excel workbook: mapped trial balance, financial statements, an analytical review with quantified variances, file compliance checks, revenue analysis and annex tables — ready for your audit file.
Which files does it work with?
FEC exports — the standard ledger file for French entities (.txt, .csv, .tsv), in Debit/Credit or Amount+Sign form. Non-standard layouts are detected automatically. Statement presentation follows French GAAP.
Do I need the prior-year ledger?
The full analytical review uses the prior-year file to build expectations. Without it, opening balances are reconstructed from the opening entries.
Where does my data go?
Your files are stored on Microsoft Azure, in the EU or US depending on your location, and are never used to train AI models.
Can I edit the workbook?
Yes — it's a normal Excel file with live formulas and sign-off columns. It drops straight into your audit file and stays fully yours.
See Moby run in your Excel.
Book 20 minutes — we'll run a live tie-out and a general ledger analysis on a sample file.
Reply within one business day · No commitment
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