Sample binder
This is what your auditor opens on day one.
An excerpt from a sample client's FY2025 binder: the index, and the A-1 cash lead schedule with its tie-out. Synthetic data, real format.
Index · Meridian Foods LLC · FY2025Reviewed
- ACash and cash equivalents✓
- BAccounts receivable✓
- CInventory✓
- DPrepaids and other current assets✓
- EProperty, plant and equipment✓
- FLeases, ASC 842◐
- GIntangibles and goodwill✓
- HAccounts payable✓
- IAccrued liabilities✓
- JDebt and credit facilities✓
- KEquity✓
- LRevenue✓
- MCost of sales✓
- NOperating expenses✓
- OPayroll and benefits✓
- PIncome taxes✓
- QRelated parties◐
- RCommitments and contingencies◐
- SSubsequent events✓
A-1 · Lead schedule
Cash and cash equivalents · 12/31/2025
| Account | Bank | Reconciling | Book | Tick |
|---|---|---|---|---|
| 1010 · Operating — First Republic (USD) | 1,214,880 | (18,640) | 1,196,240 | ✓ |
| 1020 · Payroll — First Republic (USD) | 318,400 | (4,770) | 313,630 | ✓ |
| 1030 · EUR operating — HSBC (translated) | 324,280 | 8,150 | 332,430 | ✓ |
| Total · ties to TB 1010–1030 | 1,857,560 | (15,260) | 1,842,300 | ✓ f ✓ c |
✓ agreed to bank statementf footedc cross-footed to TBCheck row: 0.00
Every workpaper carries its procedure version, input hash and reviewer. Outstanding checks (23,410) and deposits in transit (8,150) are listed on A-1.1 and A-1.2 behind this lead. Stale items older than 90 days are flagged as findings before the auditor asks.