Reconstructing a ledger after staff turnover

When a senior accountant leaves mid-year, the trial balance may still balance while the trail evaporates. Reconstruction is recovery work, not a weekend tidy.

Start with bank and tax filings

Bank statements and filed returns often survive even when shared drives do not. Use them to anchor cash and major expense categories before chasing softer sources.

Interview while memory is fresh

Ask remaining staff which folders the departed colleague actually used — not which folders policy required. Side folders hold more truth than the official tree.

Write the gaps

Boards and auditors handle documented gaps better than silent hope. A residual risk note that names missing periods and accounts protects the controller who inherits the mess.

CloudNxtGen’s ledger reconstruction support begins with a fixed discovery day so fees match recoverable reality.