Teacher Notes: Month-End Close and Reconciliation Updates

Suggested full session

1. Overview + warm-up: 5–8 minutes
2. Reading A + questions: 12–15 minutes
3. Reading B + questions: 12–15 minutes
4. Reading C + questions: 12–15 minutes
5. Vocabulary + “find evidence” extension: 10 minutes
6. Interactive practice + tone rewrites: 15 minutes
7. Speaking + writing + grammar (pick priorities): 15–20 minutes
8. Set homework + explain submission: 5 minutes

Phrases to reward

• We documented a small variance between the subledger and the GL.
• Please upload evidence before the cut-off.
• Could you help me reconcile this line before 16:00?
• If we cannot post tonight, I suggest a small accrual and a reversal next week.
• We still need formal sign-off from your manager.

English → Spanish (lesson 5)

• variance → discrepancia; variación
• reconcile → conciliar
• cut-off → fecha límite de cierre; corte
• evidence → evidencia; comprobante; respaldo
• subledger → submayor; auxiliar
• accrual → devengo; provisión (depends on local policy wording)
• outstanding → pendiente; por liquidar
• sign-off → aprobación formal; visto bueno

Quick translations

• Month-end close → Cierre de mes
• General ledger (GL) → Libro mayor (LM) / contabilidad general
• Evidence complete → Evidencia completa
• Within tolerance → Dentro de la tolerancia (if you add optional extension)

Reading A (six questions)

1. Subledger clearing account vs GL line; EUR 120 (subledger higher).
2. If documented; under EUR 500 threshold.
3. Batch upload timing; duplicate test-user line.
4. Trace JE-90344; before 16:00.
5. Audit-ready evidence / good documentation.
6. Open: audit trail, fewer repeated questions, etc.

Reading B (six questions)

1. 17:30 today.
2. Parked invoices; Group A vendor statements; accruals > EUR 10k.
3. matched · exception · waiting on buyer
4. One-line rationale in shared sheet.
5. Escalate with blocker + next finish time; no silence past cut-off.
6. Open: written record, accountability.

Reading C (six questions)

1. Signed delivery note + warehouse scan.
2. Has delivery note; missing scan.
3. Upload/confirm non-receipt; or accrual + reverse next week.
4. Ines; within the hour.
5. Evidence complete — PO 7741.
6. One polite email with options.

Extension · Find evidence

1. A — JE-90344.
2. B — three tracker labels.
3. C — accrual / reverse next week.

Drag and drop

outstanding, evidence, reconcile, variance, cut-off, accrual

Typed gaps

sign, off · subledger · reconcile · outstanding · variance

Grammar

more evidence · two accruals · all the information · a variance

Part 1 — bank rec reading

1. EUR 35 fee on statement, not in cash book.
2. Statement detail; tariff letter; March 1 footnote (any solid combination).
3. Tariff letter page as evidence.
4. Friday 12:00 internal.
5. Confirm next month fee repeats.
6. False — she investigates first.

Part 2 — writing

Check for variance description, evidence attachment, simple DR/CR idea, sign-off deadline.

Part 3 — gaps

outstanding · evidence · cut-off

Part 4 — Spanish

See Spanish list above (reconcile, variance, cut-off, evidence, accrual, subledger).

Common issues

• evidences → evidence (uncountable in this sense)
• cut off as noun → prefer cut-off or rephrase as deadline
• False friends: actually vs currently
• Reading numbers: reward answers that quote EUR amounts and times.