General ledger analysis
Analyze the general ledger
in 3 minutes
Turn current and prior-year French FEC files into an Excel workbook: analyses, flagged entries and drafted client questions. You review and sign off.
MobyMobyRevenueThree clients account for €78k of the increase in revenue.
Client question draftedWhat you receive
Your analysis, in one workbook.
Mapped trial balance N/N-1
Accounts mapped to statement captions and audit cycles. Changes in € and %, balance checks and unmapped accounts identified.
Financial statements
Balance sheet and income statement with prior-year comparatives and tie checks. Margins, DSO, DPO, working capital and gearing compared year over year.
Analytical review
Expectations and variances quantified as potential error in euros against your thresholds, supporting ISA 520 procedures. Investigations grouped by cycle, with hypotheses, up to three client questions, and cut-off and working-capital analyses.
Ledger integrity checks
16 checks covering balanced entries, continuous numbering, chronological dates and mandatory fields.
Revenue analysis
Quarterly margin cascade N vs N-1, top customers won and lost, concentration indicators and a billing bridge reconciled to the euro. Recurring booking patterns traced to entries.
Notes & annex tables
Movement tables for fixed assets, depreciation, provisions, accruals and prepayments, tied to the trial balance. Top entries shown for each movement.
Full ledger + Power Pivot
The full ledger in an Excel table and Power Pivot model. Up to 8.4 million rows for your own pivot tables.
Built in Excel
Ready to review.
Ready to document.
An editable workbook with live formulas, ready to add to your audit file.
- Subtotals and variances recalculate
- Sign-off columns and dropdowns for each caption
- Drill down from any amount to its entries
Professional judgment
You draw the conclusions.
- Set your materiality thresholds before analysis
- Tool-suggested thresholds clearly labeled
- Rules determine statuses. AI drafts the wording; you conclude.
Frequently asked questions
What does the analysis include?
An Excel workbook with a mapped trial balance, statements, analytical review with quantified variances, file compliance checks, revenue analysis and annex tables.
Which files are supported?
French FEC exports (.txt, .csv, .tsv) in Debit/Credit or Amount+Sign format. Non-standard layouts are detected automatically. Statements follow French GAAP.
Do I need the prior-year ledger?
The full review uses prior-year data to build expectations. Without it, Moby reconstructs opening balances from opening entries.
Where does my data go?
Your files are stored on Microsoft Azure in the EU and are never used to train AI models.
Can I edit the workbook?
Yes. It's an editable Excel file with live formulas and sign-off columns, ready for your audit file.
See Moby in Excel.
20 minutes. A live tie-out and ledger analysis on a sample file.
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