How to Reconcile Job Cost to the General Ledger in Sage 300 CRE
Job cost reconciliation proves that the costs sitting on each job, cost code and category in Sage 300 CRE Job Cost agree with the direct cost control accounts in the General Ledger. When they drift apart, WIP schedules, over/under billings and project margins are wrong, and the month cannot be closed with confidence.
This guide walks through the full month-end sequence shown in the recording: posting AP and payroll before cutoff, exporting Job Cost and GL balances to an Excel variance model, auditing open commitments, reclassifying a miscoded invoice, interfacing to the GL until the variance is $0.00, and closing both the Job Cost month and the GL period.
- Who does itConstruction accountant / project accountant
- How oftenMonthly, at month-end close
- Steps10 steps · 2 systems
Watch the full workflow
every click in this recording is an AI agent — no one is touching the keyboard.
In the recording, an AI agent signs in to Sage 300 CRE for Northstar Builders, posts the two approved AP batches and confirms payroll is fully posted for the September cutoff. It runs the Cost Code Summary and GL trial balance, builds a JC-to-GL variance workbook in Excel that shows three variances, and audits open POs and subcontracts. It then reclassifies invoice 98214 between jobs, interfaces the batch to the General Ledger, re-runs the GL Reconciliation to a $0.00 variance, and closes the Job Cost month and the GL period with saved evidence PDFs.
- 1:10Post approved AP batches before cutoff
- 1:35Confirm payroll is posted to Job Cost
- 2:20Export Job Cost and GL balances
- 3:00Build the JC-to-GL variance model
- 3:40Audit open commitments
- 4:30Reclassify the miscoded cost
- 5:45Interface Job Cost to the General Ledger
- 6:45Re-run GL Reconciliation and test for $0.00
- 7:20Close the Job Cost month
- 8:00Close the GL period and save sign-off evidence
Systems involved
You need access to each of these before you start. In the recording the agent works in all of them from one desktop, signed in as the user.
- Sage 300 CREJob Cost, Accounts Payable, Payroll and General Ledger where costs are posted, reclassified, interfaced and closed
- ExcelJC-to-GL reconciliation model, open commitment audit grid and final reconciliation workbook
What you start with
- Approved AP invoice batches for the period
- Posted payroll checks, timecards and labor burden
- Job Cost Cost Code Summary as of the cutoff date
- GL trial balance for the 5000-series direct cost accounts
- Committed Cost with Detail reports for POs and subcontracts
- Project manager confirmation of the correct coding
What you end with
- September_2026_JC_to_GL_Reconciliation.xlsx variance model
- September_2026_Open_Commitment_Audit.xlsx
- Reclassification batch JC-260930-RC and September_2026_JC_Reclassification_Audit_Log.pdf
- September_2026_Final_JC_to_GL_Reconciliation.xlsx at $0.00 variance
- September_2026_Job_Cost_Reconciliation_Audit_Index.pdf
- Closed Job Cost month and GL period with September_2026_Month_End_Close_Sign_Off.pdf
The workflow at a glance
Action Decision Human review Select a step to jump to how it's done.
- 01 Action · Sage 300 CRE Post approved AP batches before cutoff
- 02 Action · Sage 300 CRE Confirm payroll is posted to Job Cost
- 03 Action · Sage 300 CRE Export Job Cost and GL balances
- 04 Decision · Excel Build the JC-to-GL variance model Yes Variance is not zero: keep the lines flagged Investigate and work them in the commitment audit and reclass steps. No All lines match: go straight to the GL interface and final reconciliation.
- 05 Action · Sage 300 CRE Audit open commitments
- 06 · Human review · Sage 300 CRE Reclassify the miscoded cost
- 07 Action · Sage 300 CRE Interface Job Cost to the General Ledger
- 08 Decision · Excel Re-run GL Reconciliation and test for $0.00 Yes Variance is $0.00: save September_2026_Job_Cost_Reconciliation_Audit_Index.pdf and move on to close. No Any variance remains: return to the variance model and keep investigating before closing.
- 09 Action · Sage 300 CRE Close the Job Cost month
- 10 Action · Sage 300 CRE Close the GL period and save sign-off evidence
Step-by-step: how to do it
-
Action · Sage 300 CRE · 1:10 in the video
Post approved AP batches before cutoff
Open Accounts Payable > Batches for the accounting period, filter to batches that are open and ready to post with the month-end cutoff date, and select only the approved batches. Post them so every September invoice reaches Job Cost before you pull balances.
In the videoAP batches for period 09/2026, cutoff 09/30/2026.
- Batch 487 · Invoice Ready to post → Posted
- Description
- September subcontractor pay applications
- Entries
- 18
- Total
- $142,861.32
- Batch 492 · Invoice Ready to post → Posted
- Description
- Month-end materials and equipment invoices
- Entries
- 27
- Total
- $41,865.08
- Batch 481 · Invoice Already posted
- Description
- Weekly vendor invoices
- Total
- $96,344.70
- Batch 477 · Check Already posted
- Description
- September subcontract checks
- Total
- $228,914.55
- 2 approved batches, $184,726.40 ready to post; afterwards 0 remain.
-
-
Action · Sage 300 CRE · 1:35 in the video
Confirm payroll is posted to Job Cost
Go to Payroll > Post Checks and check the payroll period ending date, checks posted, labor cost sent to Job Cost and unposted batches. Every timecard and labor burden entry through the cutoff must be posted, otherwise labor will show as a JC-to-GL difference.
In the video- Payroll period ending
- 09/30/2026
- Checks posted
- 186
- Labor cost to Job Cost
- $428,719.64
- Unposted batches
- 0
- PR-260930 · Week 39 Posted
- Employees
- 104
- Gross payroll
- $286,404.18
- JC burden
- $91,612.70
- PR-260923 · Week 38 Posted
- Employees
- 82
- Gross payroll
- $244,913.51
- JC burden
- $76,298.44
-
Action · Sage 300 CRE · 2:20 in the video
Export Job Cost and GL balances
Run Job Cost > Reports > Cost Code Summary (as of date) from the current transaction file with report and cutoff dates at month-end, all active jobs, sorted by job / cost code / category, and export to Excel. Then run the General Ledger trial balance for the direct cost control accounts (5000 through 5999) for the same period and export it too.
In the video- Cost Code Summary dates
- 09/30/2026 report and cutoff
- Job range
- All active jobs
- GL accounts
- 5000 through 5999 – Direct Cost
- Exported file
- GL_Trial_Balance_5000_5999_2026-09.xlsx
-
Decision · Excel · 3:00 in the video
Build the JC-to-GL variance model
In the reconciliation workbook, line up each job / cost code / category with its GL account, JC balance and GL balance, and calculate Variance = GL balance − JC balance rounded to cents. Flag any non-zero line as Investigate and carry the control total.
- If yes Variance is not zero: keep the lines flagged Investigate and work them in the commitment audit and reclass steps.
- If no All lines match: go straight to the GL interface and final reconciliation.
In the videoSeptember_2026_JC_to_GL_Reconciliation.xlsx – 3 variances.
- 24-001 · 03-100 LAB Concrete labor Investigate
- GL
- 5000
- JC
- $1,462,886.47
- GL bal.
- $1,466,936.47
- Variance
- $4,050.00
- 24-001 · 05-100 SUB Structural steel subcontract Investigate
- GL
- 5200
- JC
- $1,755,240.00
- GL bal.
- $1,758,455.26
- Variance
- $3,215.26
- 24-014 · 09-310 MAT Interior finish materials Investigate
- GL
- 5100
- JC
- $664,902.17
- GL bal.
- $669,902.17
- Variance
- $5,000.00
- Four other lines (03-200, 09-300, 02-200, 31-100) Matched · $0.00
- Control total Open
- JC
- $6,470,050.20
- GL
- $6,482,315.46
- Variance
- $12,265.26
-
Action · Sage 300 CRE · 3:40 in the video
Audit open commitments
Run Job Cost > Committed Cost with Detail for the job range with the cutoff date, once for Purchase Orders and once for Subcontracts, open commitments only. Export both to an audit grid and compare open commitment, accrued amount and last activity date to flag stale balances, missing accruals and true-ups.
In the videoSeptember_2026_Open_Commitment_Audit.xlsx – 6 commitments, 4 exceptions.
- PO-24117 · Apex Concrete Supply · 24-001 Stale balance
- Open
- $14,400.00
- Accrued
- $14,400.00
- Last activity
- 06/18/2026
- PO-25042 · Northstar Equipment · 25-003 Missing accrual
- Open
- $22,750.00
- Accrued
- $0.00
- PO-24088 · Metro Finish Products · 24-014 Current
- Open
- $10,500.00
- SC-24031 · Metro Steel Erectors · 24-001 Current
- Open
- $104,760.00
- SC-24046 · Precision Interiors · 24-014 $5,000 true-up
- Open
- $64,840.00
- Accrued
- $59,840.00
- SC-25009 · Earthworks Civil LLC · 25-003 Stale balance
- Open
- $82,300.00
- Last activity
- 05/14/2026
- Totals: open commitment $299,550.00, accrued $271,800.00.
-
-
Human review · Sage 300 CRE · 4:30 in the video
Reclassify the miscoded cost
Once the project manager confirms the correct coding, open Job Cost > Enter Direct Costs, start a new batch with the month-end transaction and accounting dates and an audit reference. Enter a negative line to back the cost out of the wrong job / cost code / category and a positive line to move it to the right one, keeping the same debit account so there is no net GL change; the batch must prove to $0.00.
In the video- Batch
- JC-260930-RC
- Dates
- 09/30/2026
- Reference
- RECLASS-98214
- Line 1 · 24-014 / 09-310 / MAT Back out Inv 98214 — wrong category
- Amount
- ($5,000.00)
- Debit acct
- 5100
- Line 2 · 24-001 / 05-100 / SUB Move Inv 98214 per PM confirmation
- Amount
- $5,000.00
- Debit acct
- 5100
- Batch proof $0.00; journal saved as September_2026_JC_Reclassification_Audit_Log.pdf.
-
Action · Sage 300 CRE · 5:45 in the video
Interface Job Cost to the General Ledger
Run Job Cost > Post Entries to General Ledger for the reclass batch, review the JC to GL posting journal, and continue to the General Ledger. Then use General Ledger > Post Entries for the new GL transaction file and confirm the batch posted with zero rejected entries.
In the video- Batch
- JC-260930-RC
- Accounting date
- 09/30/2026
- Entries interfaced
- 2
- GL debit / credit
- $5,000.00 / $5,000.00
- Rejected entries
- 0
-
Decision · Excel · 6:45 in the video
Re-run GL Reconciliation and test for $0.00
Run Job Cost > Reports > GL Reconciliation for the month (09/01–09/30) and accounts 5000 to 5999, compare to the GL YTD ledger in the final workbook, and confirm each control account and the control total show $0.00 variance. Then create the audit package index.
- If yes Variance is $0.00: save September_2026_Job_Cost_Reconciliation_Audit_Index.pdf and move on to close.
- If no Any variance remains: return to the variance model and keep investigating before closing.
In the videoSeptember_2026_Final_JC_to_GL_Reconciliation.xlsx
- 5000 — Direct Labor Matched
- JC / GL
- $2,328,920.63
- 5100 — Materials Matched
- JC / GL
- $1,362,638.93
- 5200 — Subcontracts Matched
- JC / GL
- $1,927,507.21
- 5300 — Equipment Matched
- JC / GL
- $499,102.10
- 5900 — Other Direct Costs Matched
- JC / GL
- $364,146.59
- Control total Reconciled
- JC / GL
- $6,482,315.46
- Variance
- $0.00
-
Action · Sage 300 CRE · 7:20 in the video
Close the Job Cost month
Open Job Cost > Close Month and confirm the checklist: no unposted transactions in New.jct, zero close-month validation difference, zero final JC-to-GL variance, and a confirmed month-end backup. Enter the close-through date and a close reference, print the Close Month Journal to file and finish.
In the video- Close through
- 09/30/2026
- Reference
- SEP26-JC-GL-CLOSE
- Validation
- Job 38, Cost Code 614, Category 1,286 records – $18,447,922.18, $0.00 difference
- Result
- Current month end moved to 10/31/2026
-
Action · Sage 300 CRE · 8:00 in the video
Close the GL period and save sign-off evidence
Run General Ledger > Close Current Period: confirm all September batches are posted and interfacing applications are reconciled, answer the backup question with the verified backup reference, advance one period, and print the Close Current Period Report to PDF as the sign-off file.
In the video- Backup reference
- SEP26-GL-FINAL
- Periods advanced
- 1
- Closed / new period
- 09/30/2026 → 10/31/2026
- Evidence
- September_2026_Month_End_Close_Sign_Off.pdf
Rules, exceptions and controls
Rules to follow
- Post every approved AP batch and all payroll checks, timecards and labor burden through the cutoff date before pulling balances.
- Variance per line = GL balance − JC balance, rounded to two decimals; any non-zero line is flagged Investigate.
- Commitment audit: more than 90 days since last activity is a stale balance; an open commitment with $0 accrued is a missing accrual.
- A job-related cost transfer uses a negative line on the wrong coding and a positive line on the correct coding with the same debit account, so the batch proves to $0.00.
- Do not close the Job Cost month or GL period until the final JC-to-GL control total variance is $0.00.
When something doesn't match
- Invoice posted to the wrong job, cost code or category: confirm with the project manager, then reclassify in a direct cost batch with an audit reference.
- Stale open commitment with no recent activity: review with the PM whether to close out or adjust the PO or subcontract.
- Open commitment with no accrual: raise a month-end accrual or document why none is needed.
- Unposted AP or payroll at cutoff: chase and post it before the reconciliation is rerun.
Controls and audit trail
- Reclassification requires project manager confirmation and is saved as a PDF audit log with the batch and reference.
- GL interface journal and GL posting journal are retained, with zero rejected entries.
- A verified backup is confirmed before closing the Job Cost month and GL period.
- An audit package index and a month-end close sign-off PDF are saved for Controller review.
Practitioner tips
- Keep the reconciliation in one workbook with separate JC Detail and GL Detail tabs so every variance can be traced back to source lines.
- Use a consistent reference such as RECLASS-<invoice> so reclassifications are easy to find later.
- Run the commitment audit every month, not just at year end, so stale POs and subcontracts do not distort WIP.
- Re-run the GL Reconciliation report after every interface; do not rely on the original export.
About this recording
In the recording, the agent posted the September AP batches, built the JC-to-GL and open commitment workbooks, reclassified invoice 98214, interfaced to the GL, reached a $0.00 variance and closed both the Job Cost month and the GL period, saving evidence PDFs at each stage.
Documented the way you'd train a new hire — and the same way an agent learns it.
Frequently asked questions
How do you reconcile job cost to the general ledger in Sage 300 CRE?
Post all AP and payroll through the cutoff, export the Cost Code Summary and the GL trial balance for the direct cost accounts, and compare them line by line in a variance model. Correct miscoding with a job cost transfer, interface to the GL, and re-run the GL Reconciliation report until the variance is $0.00.
Why doesn't Job Cost match the GL in Sage 300 CRE?
Common causes are unposted AP or payroll batches, entries that were not interfaced from Job Cost to the General Ledger, and costs posted to the wrong job, cost code or category. Work each Investigate line until its source is identified.
How do I move a cost to a different job in Sage 300 CRE?
Use Job Cost > Enter Direct Costs with a negative line on the original job, cost code and category and a positive line on the correct one, keeping the same debit account. The batch proves to zero, so there is no net GL change.
What should I check before closing the month in Sage 300 CRE Job Cost?
Confirm there are no unposted transactions, the close-month validation difference is zero, the final JC-to-GL variance is zero, and a month-end backup exists. Then close the Job Cost month and the GL period.
Can an AI agent do job cost reconciliation in Sage 300 CRE?
Yes. As shown in the video, the agent works the same Sage 300 CRE and Excel screens a person does, from posting batches to closing the period, with the reclassification based on the project manager's confirmation.