Accounting Work Portfolio / 2026
Marzuk Haider Chowdhury
Accountant · Burnaby, BC
Detail-oriented accountant working through a portfolio of full-cycle accounting practice projects. Each case study models a realistic business scenario, covering financial statements, AP and AR processing, month-end journal entries, GL reconciliations and indirect tax filings. Every workbook was prepared and reconciled in Excel, Xero, SAP and Microsoft Dynamics 365.
- Work Samples
- 9
- Function Areas
- 8
- Case Studies
- 3
- Period
- FY22-24
Full-cycle accounting work, reconciliations and clean audit-ready schedules.
About
Background & Focus
This portfolio is a set of full-cycle accounting practice projects I built to demonstrate the day-to-day craft of corporate accounting. Each case study models a realistic business scenario — a fashion retailer, a foodservice operator and a multi-channel direct-sales business — and walks through journal entries, ledger postings, trial balances, financial statements, AP and AR processing, monthly close and indirect tax filings.
The numbers are illustrative, but the work is the work: every entry balances, every reconciliation ties, every statement follows Canadian accounting conventions. The workbooks were prepared and reconciled in SAP, Microsoft Dynamics 365 Finance & Operations, Xero and Excel.
I am looking for accounting roles that reward exactly this kind of craft: accurate posting, disciplined monthly reconciliations, and clean, audit-ready supporting schedules.
FY22 Net Income
$276,675
FY22 ROE
33.5%
Mar 2024 Payments
$165,748
Featured Work
Full-Cycle Close, FY22
A complete set of financial statements prepared end-to-end: 28 journal entries posted across 19 ledger accounts, a balanced trial balance, and a tied income statement and balance sheet with four key ratios calculated on the closing position.
Work Samples
Nine pieces of operational accounting work
Each card links to a detailed walkthrough below with the source workbook available to download. Every sample is an illustrative practice project modelled on a real-world business scenario.
Walkthroughs
Sample details
Each section below shows the case-study scenario, the function area, key figures, the data prepared and the process I followed. Download the source workbook on any sample.
Manual Expense Report Processing
Non-cardholder employee reimbursements
Processed manual expense reports for non-cardholder staff. Receipts verified against policy, GL coded, routed for departmental approval and scheduled for EFT reimbursement.
Process
Receipts verified against policy. GL coded by category. Approval routed to department manager. Reimbursement scheduled via EFT.
- Total Reports
- $1,863.04
- Approved
- $1,167.89
- GL Accounts Used
- 6
- Reports Processed
- 11
| Date | Exp. ID | Employee | Dept | Description | GL | Amount | Status |
|---|---|---|---|---|---|---|---|
| 03-Mar | EXP-1041 | P. Sharma | Sales | Client lunch, boutique buyer | 6310 | $184.50 | Approved |
| 05-Mar | EXP-1042 | D. Roy | Logistics | Mileage, warehouse run | 6320 | $97.20 | Approved |
| 07-Mar | EXP-1043 | A. Khan | Marketing | Print materials for trade show | 6210 | $312.75 | Pending |
| 11-Mar | EXP-1044 | M. Tremblay | Operations | Parking, supplier site visit | 6320 | $58 | Approved |
| 12-Mar | EXP-1045 | P. Sharma | Sales | Hotel, regional conference | 6320 | $428.90 | Approved |
| 14-Mar | EXP-1046 | L. O'Connor | Finance | Professional membership | 6410 | $215 | Query |
| 18-Mar | EXP-1047 | S. Mendez | Design | Courier, fabric sample delivery | 6510 | $46.30 | Approved |
| 20-Mar | EXP-1048 | D. Roy | Logistics | Safety equipment | 6210 | $139.99 | Approved |
| 22-Mar | EXP-1049 | A. Khan | Marketing | Campaign stock photos | 6610 | $89 | Approved |
| 26-Mar | EXP-1050 | M. Tremblay | Operations | Team meeting catering | 6310 | $167.40 | Pending |
| 28-Mar | EXP-1051 | S. Mendez | Design | Trade publication | 6410 | $124 | Approved |
| TOTAL EXPENSE REPORTS | $1,863.04 |
Outgoing Payments Register
EFT, cheque, wire and online disbursements
Maintained the outgoing payments register across four payment methods and two currencies. All payments matched to approved invoices through a three-way match before release.
Process
Three-way match against PO, goods receipt and invoice. USD wires converted at daily rate. Cheques logged for positive-pay reconciliation.
- Total Disbursed
- $165,748
- EFT
- $98,330
- Wire (USD)
- $53,157
- Cheque + Online
- $14,261
| Pay Date | Payment Ref | Vendor | Method | Currency | Doc Amt | CAD Amt |
|---|---|---|---|---|---|---|
| 04-Mar | EFT-20451 | Milano Textile Mills | EFT | CAD | $42,850 | $42,850 |
| 06-Mar | WIR-00318 | Atelier Silk Importers SA | Wire | USD | $18,600 | $25,184.40 |
| 08-Mar | CHQ-10592 | Heritage Property Mgmt | Cheque | CAD | $9,600 | $9,600 |
| 11-Mar | EFT-20452 | Northern Trims & Notions | EFT | CAD | $7,320.45 | $7,320.45 |
| 14-Mar | WIR-00319 | Paris Embellishment Co. | Wire | USD | $11,250 | $15,277.50 |
| 12-Mar | ONL-77103 | Hydro One | Online | CAD | $1,880.16 | $1,880.16 |
| 18-Mar | EFT-20453 | Runway Events Group | EFT | CAD | $28,500 | $28,500 |
| 20-Mar | CHQ-10593 | Quebec Couriers Inc. | Cheque | CAD | $2,140.75 | $2,140.75 |
| 22-Mar | ONL-77104 | Bell Canada | Online | CAD | $640.30 | $640.30 |
| 25-Mar | EFT-20454 | Studio Lighting Solutions | EFT | CAD | $5,460 | $5,460 |
| 27-Mar | WIR-00320 | Lombardia Leather Goods | Wire | USD | $9,400 | $12,694.70 |
| 29-Mar | EFT-20455 | Creative Media Partners | EFT | CAD | $14,200 | $14,200 |
| TOTAL DISBURSED | $165,748.26 |
Cash Receipts & Customer Payment Application
Customer remittance posting to AR sub-ledger
Posted daily customer receipts and applied them against the AR sub-ledger. Partial payments left open balances on the original invoice. Unapplied credits cleared on the customer's next invoice.
Process
Receipts deposited daily, applied to oldest open invoice unless remittance advice specifies otherwise. Variance reconciled to zero on every application.
- Total Receipts
- $124,756
- Variance
- $0
- Customers
- 6
- Applications
- 12
| Date | Receipt # | Customer | Method | Invoice | Received | Applied | Status |
|---|---|---|---|---|---|---|---|
| 04-Mar | RCT-5510 | Maple Leaf Retail | EFT | SI-9001 | 12,400 | 12,400 | Fully Applied |
| 06-Mar | RCT-5511 | Pacific Boutiques | Cheque | SI-9002 | 8,650 | 8,650 | Fully Applied |
| 07-Mar | RCT-5512 | Urban Threads | Online | SI-9003 | 4,275.50 | 4,275.50 | Fully Applied |
| 11-Mar | RCT-5513 | Maple Leaf Retail | EFT | SI-9007 | 15,000 | 15,000 | Partial |
| 12-Mar | RCT-5514 | Coastal Department | Wire | SI-9004 | 22,150 | 22,150 | Fully Applied |
| 14-Mar | RCT-5515 | Northern Apparel | Cheque | SI-9005 | 6,320 | 6,320 | Fully Applied |
| 18-Mar | RCT-5516 | Urban Threads | EFT | SI-9009 | 9,480 | 9,480 | Fully Applied |
| 20-Mar | RCT-5517 | Evergreen Outfitters | Online | SI-9006 | 3,890.75 | 3,890.75 | Fully Applied |
| 22-Mar | RCT-5518 | Pacific Boutiques | EFT | SI-9011 | 11,250 | 11,250 | Fully Applied |
| 25-Mar | RCT-5519 | Coastal Department | Wire | SI-9008 | 18,600 | 18,600 | Fully Applied |
| 27-Mar | RCT-5520 | Maple Leaf Retail | Cheque | On Account | 5,000 | 5,000 | Unapplied Credit |
| 29-Mar | RCT-5521 | Northern Apparel | EFT | SI-9012 | 7,740 | 7,740 | Fully Applied |
| TOTAL RECEIPTS | 124,756.25 | 124,756.25 |
AP Query & Investigation Tracker
Inter-departmental query resolution log
Logged and resolved AP queries raised by Procurement, Operations, Design, Finance and Marketing. Each query investigated against PO, goods receipt, vendor statement and tax rules.
Process
Service targets: High closed within 2 business days, Medium within 4, Low within 5. Resolution requires supporting documentation.
- Queries Logged
- 9
- Resolved
- 6
- In Progress
- 2
- Avg Days Open
- 2.2
| Date | Query ID | Raised By | Vendor / Subject | Priority | Days | Status |
|---|---|---|---|---|---|---|
| 04-Mar | Q-3301 | Procurement | Milano Textile Mills, price variance | Medium | 2 | Resolved |
| 06-Mar | Q-3302 | Operations | Quebec Couriers, duplicate suspected | Low | 1 | Resolved |
| 08-Mar | Q-3303 | Design | Northern Trims, missing GRN | High | open | In Progress |
| 11-Mar | Q-3304 | Finance | Heritage Property, wrong cost centre | Medium | 3 | Resolved |
| 13-Mar | Q-3305 | Marketing | Creative Media, payment timing | Low | 2 | Resolved |
| 18-Mar | Q-3306 | Procurement | Studio Lighting, tax error | High | open | Awaiting Vendor |
| 20-Mar | Q-3307 | Logistics | Lombardia, wire not on statement | Medium | 4 | Resolved |
| 22-Mar | Q-3308 | Operations | Hydro One, high utility charge | Low | 1 | Resolved |
| 26-Mar | Q-3309 | Finance | Runway Events, deposit overlap | Medium | open | In Progress |
Month-End Journal Entries
Accruals, deferrals, depreciation and reclasses
Standard month-end journal entry package including unbilled accruals, depreciation, amortization, prepaid amortization, payroll accrual, FX revaluation, reclasses and sales tax.
Process
Each entry supported by a working paper and reviewed before posting. All accruals flagged for reversal on the first day of the following period.
- Entries Posted
- 8
- Total Debits
- $59,745
- Total Credits
- $59,745
- Balance Check
- In Balance
| JE # | Account | GL | Debit | Credit | Narrative |
|---|---|---|---|---|---|
| ME-01 | Raw Materials Inventory | 1310 | $18,400 | Accrue unbilled fabric received | |
| Accrued Liabilities | 2150 | $18,400 | |||
| ME-02 | Depreciation Expense | 6710 | $2,500 | Studio & showroom equipment | |
| Accumulated Depreciation | 1610 | $2,500 | |||
| ME-03 | Amortization Expense | 6720 | $1,250 | Brand & design intangibles | |
| Accumulated Amortization | 1710 | $1,250 | |||
| ME-04 | Insurance Expense | 6420 | $1,375 | Prepaid insurance expired | |
| Prepaid Insurance | 1410 | $1,375 | |||
| ME-05 | Salaries & Wages | 6110 | $16,800 | Accrue payroll earned | |
| Salaries Payable | 2120 | $16,800 | |||
| ME-06 | Accounts Payable | 2110 | $640 | FX gain on USD revaluation | |
| Foreign Exchange Gain | 7210 | $640 | |||
| ME-07 | Rent Expense | 6210 | $9,600 | Reclass rent | |
| Office Supplies Expense | 6310 | $9,600 | |||
| ME-08 | GST/HST Receivable | 1240 | $4,820 | Sales tax accrual | |
| GST/HST Suspense | 2215 | $4,360 | |||
| GST/HST Payable | 2210 | $9,180 | |||
| TOTAL | $59,745 | $59,745 |
GL Account Reconciliations
Delegated balance sheet account reconciliations
Reconciled nine delegated balance sheet accounts to independent supporting records: bank statements, sub-ledgers and working papers. Variances documented with reconciling items.
Process
GL balance compared against independent support. Variances flagged with reconciling items. Sign-off required by preparer and reviewer before close.
- Accounts Reconciled
- 9
- Total GL
- $730,915
- Variance
- ($1,300)
- Clean Recs
- 7 of 9
| GL | Account Name | GL Balance | Support Bal | Difference | Status |
|---|---|---|---|---|---|
| 1010 | Bank, RBC Operating | $284,560 | 284,560 | $0 | Reconciled |
| 1200 | Accounts Receivable | $196,340 | 196,340 | $0 | Reconciled |
| 1240 | GST/HST Receivable | $14,820 | 14,820 | $0 | Reconciled |
| 1410 | Prepaid Insurance | $9,625 | 9,625 | $0 | Reconciled |
| 2110 | Accounts Payable | $148,790 | 151,290 | ($2,500) | Variance |
| 2120 | Salaries Payable | $16,800 | 16,800 | $0 | Reconciled |
| 2150 | Accrued Liabilities | $27,600 | 27,600 | $0 | Reconciled |
| 2210 | GST/HST Payable | $31,180 | 31,180 | $0 | Reconciled |
| 1250 | Employee Advances | $1,200 | 0 | $1,200 | Variance |
| TOTAL DELEGATED | $730,915 | 732,215 | ($1,300) |
Indirect Tax Returns Tracker
GST/HST, QST, PST and NRT filing calendar
Tracked Canadian indirect tax filings across federal, Quebec and BC jurisdictions. Returns prepared from the sales tax sub-ledger and reconciled to GL control accounts before submission.
Process
Sub-ledger reconciled to GL control accounts. NRT filed weekly; GST/HST, QST and PST on assigned cycles. Filing deadlines monitored to avoid interest and penalties.
- Taxable Sales
- $5.73M
- Tax Collected
- $728,801
- Net Remittance
- $481,971
- Returns Filed
- 5 of 10
| Tax | Frequency | Period | Jurisdiction | Net Remit | Due | Status |
|---|---|---|---|---|---|---|
| GST/HST | Monthly | Feb 2024 | Federal | $27,772 | 31-Mar | Filed |
| QST | Monthly | Feb 2024 | Quebec | $8,647.85 | 31-Mar | Filed |
| PST | Monthly | Feb 2024 | British Columbia | $4,494 | 31-Mar | Filed |
| NRT | Weekly | Wk 11 2024 | Non-Resident | $2,775 | 19-Mar | Filed |
| NRT | Weekly | Wk 12 2024 | Non-Resident | $3,195 | 26-Mar | Filed |
| GST/HST | Monthly | Mar 2024 | Federal | $29,734 | 30-Apr | In Progress |
| QST | Monthly | Mar 2024 | Quebec | $9,174.70 | 30-Apr | In Progress |
| PST | Monthly | Mar 2024 | British Columbia | $4,998 | 30-Apr | In Progress |
| GST/HST | Quarterly | Q1 2024 | Federal | $86,380 | 30-Apr | Not Started |
| GST/HST | Annual | FY 2023 | Federal | $304,800 | 30-Jun | Not Started |
| TOTAL | $481,970.55 |
Vendor Master Data Maintenance
Onboarding, banking updates, audits and compliance
New vendor master data setup for the month. Each vendor onboarded with W-8/W-9 collected, GST/HST number verified with CRA, banking details validated, and credit limit assigned per the credit policy.
Process
Onboarding pack collected from vendor (banking, tax ID, references). Tax registration verified against CRA registry. Duplicate check run against existing master. Credit limit assigned per AP director sign-off. Record activated with first invoice posting.
- New Vendors
- 8
- Activated
- 7
- Tax IDs Verified
- 8 of 8
- Avg Onboarding Days
- 3.2
| Date | Vendor ID | Vendor Name | Category | GST # Verified | Credit Limit | Terms | Status |
|---|---|---|---|---|---|---|---|
| 04-Mar | V-50421 | Pacific Embroidery Co. | Trim Supplier | Yes | $25,000 | Net 30 | Active |
| 07-Mar | V-50422 | North Star Textiles | Fabric | Yes | $80,000 | Net 45 | Active |
| 11-Mar | V-50423 | Coastal Print Services | Yes | $8,000 | Net 30 | Active | |
| 14-Mar | V-50424 | Studio Maintenance Ltd. | Facilities | Yes | $5,000 | Net 30 | Active |
| 18-Mar | V-50425 | Edmonton Logistics Inc. | Freight | Yes | $12,000 | Net 30 | Active |
| 22-Mar | V-50426 | Brand Consultants West | Marketing | Yes | $18,000 | Net 30 | Active |
| 26-Mar | V-50427 | Mountain Tech Services | IT | Yes | $6,000 | Net 30 | Active |
| 29-Mar | V-50428 | Heritage Couriers | Freight | Pending | $0 | Net 30 | On Hold |
| TOTAL CREDIT EXPOSURE | $154,000 |
Ad Hoc Management Reports
Cash position, aging, variance and forecasting
Weekly cash position report covering all bank accounts in operating, USD and savings positions. Used by Treasury for the weekly working capital and FX hedging review.
Process
Daily bank balance file pulled from RBC. Reconciled to GL. Cash forecast for next 4 weeks built from AR collections schedule, AP payment schedule, and known one-offs. Variance to forecast reported.
- Total Available
- $524,200
- Operating
- $318,420
- USD (CAD eq.)
- $56,820
- Savings
- $148,960
| Account | Mon | Tue | Wed | Thu | Fri | WoW Change |
|---|---|---|---|---|---|---|
| RBC Operating (CAD) | 284,560 | 296,800 | 318,420 | 312,800 | 318,420 | 33,860 |
| RBC USD (CAD eq.) | 52,400 | 54,200 | 56,820 | 56,400 | 56,820 | 4,420 |
| RBC Savings | 148,960 | 148,960 | 148,960 | 148,960 | 148,960 | 0 |
| Petty Cash | 1,500 | 1,500 | 1,500 | 1,500 | 1,500 | 0 |
| TOTAL | 487,420 | 501,460 | 525,700 | 519,660 | 525,700 | 38,280 |
Skills
Tools & Techniques
The skills I rely on for full-cycle close, AP and AR processing, reconciliation and reporting work.
Full-Cycle Accounting
- ▸General journal entries
- ▸Ledger posting and T-accounts
- ▸Trial balance preparation
- ▸Adjusting and closing entries
- ▸Income statement and balance sheet
AP, AR & Cash
- ▸Three-way match (PO, receipt, invoice)
- ▸EFT, cheque, wire and online payments
- ▸FX revaluation on USD payments
- ▸Cash receipts application to sub-ledger
- ▸Manual expense report processing
Close & Reconciliation
- ▸Month-end accruals and deferrals
- ▸Depreciation and amortization
- ▸Bank and GL reconciliations
- ▸AP and AR sub-ledger tie-out
- ▸Variance investigation and clearing
Tax & Reporting
- ▸GST/HST, QST, PST and NRT filings
- ▸Sales tax sub-ledger reconciliation
- ▸Working capital and liquidity ratios
- ▸Gross margin and profitability analysis
- ▸Audit-ready supporting schedules
Accounting Software
- ▸SAP (full-cycle posting, period-end close)
- ▸Microsoft Dynamics 365 Finance & Operations
- ▸Xero (AP, AR, bank reconciliation)
- ▸QuickBooks Online
- ▸Microsoft Excel (advanced formulas, pivots, Power Query)
Productivity & Collaboration
- ▸Microsoft 365 (Excel, Word, Outlook, Teams)
- ▸Google Workspace
- ▸Salesforce, HubSpot CRM
- ▸DocuSign and Adobe Acrobat
- ▸Asana and Notion
Soft Skills
- ▸Cross-functional collaboration
- ▸Inter-departmental query resolution
- ▸Vendor and customer correspondence
- ▸Preparer and reviewer sign-off discipline
- ▸Deadline-driven filing calendar management
Contact
Available for accounting opportunities
Happy to walk through any of these workbooks, share my reconciliation approach in detail, or sit a short Excel exercise.