Field notes
Practical writing from period-end work — cut-offs, reconciliations, and calendar design.
Short articles for controllers and accountants navigating Hong Kong closes. No generic productivity advice — just the decisions that show up on the working papers.
What auditors ask first about accrued expenses
Accrual schedules survive fieldwork when each line has a calculation, a vendor, and subsequent payment evidence.
Revenue cut-off traps in Hong Kong trading companies
Warehouse release dates and bill-of-lading timing often disagree — here is how close reviewers sample them.
Clearing aged intercompany balances before year-end
Out-of-balance intercompany accounts rarely fix themselves in the final week — start the chase earlier.
Building a soft-close that finance staff will actually follow
Soft-close fails when it is a slogan. Make it a dated checkpoint with consequences for late reconciliations.