Data analysis

Four workflows read an accounting file rather than documents: a FEC, a general ledger export, or any large text file. They do not write in your open workbook. Each one builds a new Excel workbook that you download from the card.

Shortcut	Workflow	Reads	Delivers
/statements	Analytical review (GL)	The ledger of year N, and of N-1 if you have it	Financial statements, controls and analyses
/load	Analyze large files	One CSV, TXT or TSV file	A workbook with the whole file behind a PivotTable
/pack	Due diligence pack Beta	Up to four ledgers	The due diligence pack
/sales	Sales to cash Beta	One ledger	A workpaper that follows revenue through receivables to cash

A workflow marked Beta is still being refined: review its output.

What they have in common

Adding the file	Like any document: drop it on the pane, or use the document tile of the card
Formats	.csv, .txt, .tsv, .xlsx and .xlsm for a ledger. .csv, .txt and .tsv only for Analyze large files
Size	8,388,600 rows per file. Split a larger ledger by period
Result	A workbook to download. The button on the card shows its size
Opening the result	When the workbook holds the entries, click Enable Content in Excel when it opens: the entries load at that moment
Accounting standard	PCG or INTL, from your account menu. It decides which version of the workflow runs

When the file is not a statutory FEC

Moby adds a step, "This is how the ledger will be read." It shows which column it takes for the date, the journal, the account, the amounts and the third party. Check it before you launch: these choices decide every figure.

Moby asks	When
The order of the dates, day/month or month/day	No entry of the file tells one from the other
The amount column	It could not be identified
Nothing, but warns	The file holds several currencies: amounts are added up without conversion

If Moby says "Fix the export before launching", the file cannot be read reliably as it is. Correct the export, then start again. Otherwise click That is correct.

The journals step

Three of the workflows ask you to confirm the type of each journal: Sales, Purchases, Bank, Payroll, Misc. (OD), Opening balances or Unclassified. Moby proposes a type for each one. Correct the ones it got wrong: the sales and purchase journals decide what counts as invoicing in the analyses that follow.

Analytical review (GL)

/statements builds the financial statements and a set of analyses from the ledger, for year N and N-1.

Use it when	You start the analytical review of a set of accounts and you have the FEC or a ledger export
You need	The ledger of year N. The ledger of N-1 too for the AI risk review
Limits	Two files, 8,388,600 rows each

Choose the analyses

Analysis	What it holds	Notes
Standard analysis	Financial statements, controls on the FEC, the mapped trial balance N and N-1, and a PivotTable on the entries	Always included
Disaggregated analysis	Revenue, the top 20 suppliers and the notes by account	Adds the journals step. PCG only
AI risk review	An analytical review of N against N-1, assisted by AI, with the revenue analysis	Needs the N-1 ledger. Adds the review parameters

Run it

1. In the Workflows tab, click Analytical review (GL), or type /statements in the chat.
2. Tick the analyses, then Next.
3. Select the ledger of year N and, if you have it, the one of N-1. Moby reads which is which from the entries.
4. With the AI risk review, set the review parameters, or leave them empty to use the defaults.
5. With either optional analysis, confirm the type of each journal.
6. Check the summary, then click Build analyses. When the card says Analytical review (GL) ready, download the workbook.

The review parameters

Every field is optional.

Field	Default when left empty
Materiality (€)	2% of revenue or of total assets
Acceptable difference (€)	30% of materiality
Acceptable difference (%)	10%. You can choose 5%, 10% or 15%
Expected revenue growth (%)	No hypothesis
Average headcount N / N-1	No hypothesis

With either optional analysis, the last step also asks for the Table columns: Quarters (Q1–Q4) or Months (12 columns).

Watch out

• Under the International standard, the statements follow the international presentation and the accounts are mapped by AI. The analyses built on the French chart of accounts are not available: FEC compliance, revenue, notes and suppliers.
• Moby refuses to launch when the two files look identical, or when the N-1 file is more recent than the year-N file. Check that you selected two different years and that the files are not swapped.
• The card may say "Analysis-tabs workbook only". The analyses are complete, but the entries and their PivotTable are not in the workbook. The card gives the reason.
• With the default materiality, the card adds "default materiality … to validate". Set your own figure and run again if it does not suit the engagement.

Analyze large files

/load puts a file too large for a sheet into the data model of a new workbook, behind an empty PivotTable.

Use it when	A ledger, a sales listing or any export goes beyond what a sheet holds
You need	One .csv, .txt or .tsv file
Limits	8,388,600 rows, 40 columns

Run it

1. In the Workflows tab, click Analyze large files, or type /load in the chat.
2. Step 1/2. Select the file, then Next. Moby scans it.
3. Step 2/2. Check the detected columns: the Separator, whether the first row contains the headers, and the type of each column, Text, Number or Date.
4. Click Load. When the card says Pivot-ready workbook, download it.
5. Open it, click Enable Content, then drag your fields into the PivotTable.

Watch out

• Correct a column type on the card when Moby got it wrong. Everything else is set afterwards, in the PivotTable.
• A value Moby cannot read in a number or date column is left empty. The card counts them and names the columns.
• A file with more rows or columns than the limit is refused. Filter it upstream, by period or by entity, and try again.
• If the file changes between the check and the launch, Moby stops: launch the workflow again.

Due diligence pack

Beta

/pack builds a due diligence pack from the ledgers of the entity, one workbook for the years you supply.

Use it when	An acquisition audit, with the ledgers of several years at hand
You need	One to four ledgers
Limits	Four ledgers, 8,388,600 rows each

Run it

1. In the Workflows tab, click Due diligence pack, or type /pack in the chat.
2. Select the ledgers, up to four, then Next.
3. Confirm the type of each journal.
4. Under the International standard, add a chart of accounts if you have one, or click Skip.
5. Type the Engagement name, carried on every sheet header. Under the International standard, set the Currency too.
6. Click Build the pack. When the card says Pack ready, download it.

The chart of accounts

This step appears under the International standard only. It is optional.

You give	Effect
Nothing	The AI assigns each account to a line of the financial statements
A plain chart: account numbers and names	The AI assigns the accounts with the client's own account names
A mapped chart: each account with its line of the financial statements	Those accounts are placed exactly as written. The AI only handles the rest

Download the mapping template on the card gives the file to fill in for a mapped chart.

Watch out

• The pack follows your accounting standard: the French pack under PCG, the English one under INTL.
• The card shows how many accounts were assigned. "Accounts still to assign" is a list to work through, not an error: the coverage block of the pack names them.
• "The ledger does not balance" means the export is probably incomplete. Export it again.

Sales to cash

Beta

/sales follows revenue through trade receivables to cash, from one ledger: the role of each journal, the counterparts of revenue and of receivables, the roll-forward of receivables, and a PivotTable to drill into the entries.

Use it when	You test revenue and receivables: how sales are booked and how they are collected
You need	One ledger, under the French chart of accounts
Limits	8,388,600 rows. PCG only: the workflow reads accounts 70, 4457 and 411

Run it

1. In the Workflows tab, click Sales to cash, or type /sales in the chat.
2. Step 1/3. Select the ledger, then Next.
3. Step 2/3. Confirm the type of each journal. It decides what counts as an invoice, a credit note and a collection.
4. Step 3/3. Type the Entity name, carried by the headers, then click Build the workpaper.
5. When the card says Workpaper ready, download it.

Watch out

• The card says "controls at zero" when everything ties, or counts the gaps to review.
• Moby flags the booking patterns that deserve a look: see the schema tabs of the workpaper. The rating it proposes is yours to settle.
• When the PivotTables could not be attached, the card says so. The tabs of the workpaper are complete all the same.
• A ledger without entry numbers, or without movement on accounts 70 and 411, is refused.

Learn more

• Review financial statements checks the statements themselves, from their PDF.
• Limits and Supported formats.