A financial statement line item (FSLI) is a reporting heading such as trade receivables or revenue. Mapping groups source accounts into those headings; it must not change the underlying balances.
Use a stable GL code, a financial line item name and, where available, a classification or statement group. In CloseSentry, the mapping import accepts Excel/CSV/TSV and asks you to match the columns. You do not need a JSON file. A heading named “Head Mapping” can be mapped to the financial line item field; “Classification” can be mapped to the group field.
Use the exact source account identifiers, including leading zeroes and hyphens. Codes “0010” and “10” may identify different accounts. Repeating a line item across different GL codes is normal; conflicting mappings for one code need investigation. Do not mix entities whose codes have different meanings.
If your source already contains Assets or Liabilities, those broad groups may still need a more specific current/non-current classification. Missing groups can be completed after import. The description alone does not establish maturity, restrictions or the economic substance of a balance.
GL code: 1100 Account name: Trade receivables Financial line item: Trade receivables Statement group: Current assets — only if appropriate for this balance
Review coverage without hiding the difficult accounts
Reconcile the imported TB. Compare debit/credit totals with the source before classification. A balanced total does not mean the mapping is right.
Create your line items first. Use names that reflect the entity, not a generic list copied into every report. Keep separate headings where different disclosure or measurement treatment is needed.
Import or suggest mappings. Description-based suggestions use private local rules, not an external AI model. Treat them as candidates. Short or ambiguous descriptions may need a manual selection.
Filter to unmapped accounts. Search by GL number or description. Review small and zero-balance accounts too: they may become material in the next period.
Check the mapped filter. Look for the wrong group, inconsistent line-item labels or one broad “other” heading absorbing unrelated balances. Check gross versus net presentation rather than changing signs for appearance.
Confirm only after review. The confirmation records your preparation decision; it does not turn a rule-based suggestion into audit assurance.
Statement layout is different from classification
In Statement layout & notes you can rename or reorder existing reporting headings, add note explanations and choose a presentation starting point. Moving a line higher on the page is a layout decision. Changing it from current assets to expenses changes accounting presentation and needs support.
Cash-flow roles are also separate. A fixed-asset balance movement may combine cash additions, depreciation and disposals. Assigning a role does not explain those movements automatically. Preserve supporting schedules and investigate before confirming cash flows.
A useful final check follows the chain: source code → line item → note total → face statement. The imported population should be covered once, with no unexplained omissions. Use the worked TB-to-statements example to see the totals.
Reuse the mapping, not yesterday's assumptions
Export the reviewed mapping as Excel for the next close. Opening balances and confirmations are not part of a reusable mapping preset. A new account or changed activity needs fresh judgement. Review new GL codes, renamed accounts and any change in current/non-current treatment before applying last period's mapping.
Financial files remain local to the active browser tab. Download your reviewed mapping and workbook before refreshing; the workspace is not a permanent accounting archive. Read the data-handling limitations.