# [Month] close — [Client name]

## Summary
[Month] is closed and it balances. [N] transactions, all categorized, bank reconciled against the statement closing balance of $[x].
[N] things need you; [the one with a deadline] costs money if it waits.

## The numbers
| | [This month] | [Last month] | Change |
| --- | ---: | ---: | ---: |
| Revenue | $ | $ | |
| Cost of sales | $ | $ | |
| Operating expenses | $ | $ | |
| **Net** | **$** | **$** | |
| Cash at month end | $ | $ | |

**Reconciliation:** statement $[x]; ledger $[x]; difference $[0.00]. Unpresented items: [none / list].
**Transactions:** [N] total. [N] categorized from prior patterns, [N] new but unambiguous, [N] held below.
[One sentence on any move over 10%.]

## What needs you
1. **$[amount] to [payee], [date]** — [the options and what each one means]. [Deadline, if any.]
2. **$[amount] to [payee], [date]** — [question].

## What I decided without asking
- [Recurring vendors categorized as last month]
- [Payments matched to invoices]
- [Payroll, fees]

## Next month
[Anything that will recur. When the next close runs.]