Journal Workbench
Media rights · Rogers Sports & Media
JE-2026-09161 — Sports media rights accrual adjustment
Record the incremental media rights obligation for September 2026 in line with the approved rights amortization methodology.
Value
$12,840,000.00
Risk
82High
Controls
Fail
Upload readiness
Not assessed
Approval
Not submitted
Journal header
Synthetic header values used for the upload template.
Ledger
CAD Primary Ledger
Legal entity
RCI-3300 Media
Period
SEP-26
Accounting date
2026-09-30
Posting date
2026-09-30
Currency
CAD
Category
Accrual
Source
Manual - Finance
Template version
GL-TMPL v4.2
Batch
RSM-2026-09-004
Journal name
JE-2026-09161 Media rights accrual
Materiality
High
Preparer
Sarah Thompson · Senior FP&A Analyst
Proposed approver
Daniel Brooks
Last validated
Not assessed
Narrative
Adjusts the September accrual for sports media rights to reflect the updated rights schedule and the revised game count for the period.
Risk breakdown
Explainable contribution of each factor.
Failed evidence reconciliation+30
Supporting workbook differs from the journal by CAD 18,250.
Historical variance+22
42 percent above the synthetic six-month average.
Materiality+18
Above the controller approval threshold.
Unusual coding+12
Account 5210 with cost centre 33-4102 is uncommon for this entity.
Risk scoring does not replace professional accounting judgment.
Historical comparison
Synthetic six-month comparison.
This journal
$12,840,000.00
Six-month average
$9,042,253.00
Variance 42 percent versus the synthetic average.