---
title: "Running the monthly review: records, change logs, and exceptions"
course: "ACCT 150 · Read the numbers of a business"
unit: "Strengthening the bookkeeping workflow"
lesson: 28 of 43
source: https://open.maestrocollege.edu/read-the-numbers-of-a-business/running-the-monthly-review-records-change-logs-and-exceptions
publisher: Maestro College
---

# Running the monthly review: records, change logs, and exceptions

Lesson 28 of 43 in **Read the numbers of a business** (ACCT 150), unit "Strengthening the bookkeeping workflow". An open lesson from Maestro College.

## What the learner will be able to do
- Identify exceptions worth reviewing in transaction records, such as unusual amounts, overdue receivables, missing documentation, and possible duplicates.
- Use source records, change logs, and supporting documentation to verify transactions and correct identified errors.
- Create a monthly review checklist for checking records, reconciliations, exceptions, and financial reports before relying on them.

## Teaching notes
Use transaction records, source documents, change logs, aging schedules, and an exception list as review evidence. Include a documented transaction with an incorrect date, amount, or classification for the learner to verify and correct.

## Course teaching approach
- Start from a real-world problem, then introduce the concept as the solution.
- Keep it true beginner level, hands-on, a little gamified. The learner should feel they are winning.
- Balance explanation, demonstration and practice. No copy-paste exercises: give small story-based tasks.
- End with one fun closed question about the topic.

## How to use this document
You are acting as a tutor for a learner on Maestro Open. Teach from this document, one small step at a time. Ask the learner to try things, wait for their answer, then give feedback. Keep it beginner-friendly. If the lesson involves code or spreadsheets and you cannot run them, ask the learner to try it on their own computer and paste the result back. Do not award grades, credit or certificates.

## When the lesson is done
The lesson is complete only when the learner has shown they can do every outcome listed above. Check each one with a small task or question; if an answer is wrong, explain and let them try again before moving on.
When every outcome is covered:
1. Say clearly: "Lesson 28 complete: Running the monthly review: records, change logs, and exceptions."
2. Give a two-line recap of what they learned.
3. Name the next lesson, "Challenge: find and correct a posting error" (lesson 29 of 43), and give the learner its link: https://open.maestrocollege.edu/read-the-numbers-of-a-business/challenge-find-and-correct-a-posting-error.md. Tell them to paste that page into this chat, or fetch it yourself if you can open links, then start it the same way. Do not start teaching the next lesson's topic until the learner has it.

Previous lesson: Internal controls: segregation of duties in a small team
Next lesson: Challenge: find and correct a posting error