---
sidebar_position: 5
title: Period Close, Mutation Locks & Journal Entries
description: Managing month-end revenue close, hard/soft period locks, immutable audit logging, and GL journal entry dispatch.
keywords:
  - period close
  - month-end close
  - period locks
  - journal entries
  - subledger locks
---

# Period Close, Mutation Locks & Journal Entries

**Period Close & Mutation Locks in GAAPx** provides financial governance, closing checklist automation, subledger period locks, and synchronized journal entry posting to your General Ledger (**QuickBooks Online**, **NetSuite**, **Sage Intacct**).

:::info SCREENSHOT PLACEHOLDER: Month-End Close Cockpit
**Location in App**: `App > Revenue > Close Management`  
**Visual Description**: Month-end close cockpit showing automated reconciliation checks, unapplied cash status, subledger lock toggle, and "Post Journal Entries" action.  
**Recommended Dimensions**: `1200 x 675`  
:::

---

## The 4-Stage Close Process

```mermaid
flowchart LR
  C1["1. Pre-Close Checks\n(Unapplied cash, unbilled usage)"] --> C2["2. Soft Lock\n(Blocks non-admin edits)"]
  C2 --> C3["3. Review Rollforward\n(Deferred & AR reconciliations)"]
  C3 --> C4["4. Hard Lock & Export\n(Immutable audit lock & GL sync)"]
```

### 1. Pre-Close Reconciliation Checks
GAAPx scans for unbilled usage events, open contract extraction flags, and unapplied cash balances that could impact the close.

### 2. Subledger Period Locks
* **Soft Lock**: Allows accounting team members to make adjustments while preventing automated pipeline mutations.
* **Hard Lock**: Permanently seals the subledger for the fiscal period. Any subsequent contract changes trigger automated prospective modifications in the next open period.

### 3. GL Journal Entry Dispatch
Generates balanced debit and credit entries mapped to your specific chart of accounts:
* **Dr. Deferred Revenue** / **Cr. Subscription Revenue**
* **Dr. Accounts Receivable** / **Cr. Deferred Revenue**
* **Dr. Cash Clearing** / **Cr. Accounts Receivable**