SaaS billing reconciliation and product activity audit

An original SQLite demonstration using fictional billing and product records for one month.

The brief. Reconcile monthly recurring revenue to an independent billing total, and identify problems that could distort product metrics.

The method. I matched product events and subscription records by account, normalised annual billing to monthly amounts, and removed exact duplicates. The audit keeps revenue independent of event volume, excludes trial starts from product activity, and flags conflicting IDs and missing or unknown account keys.

The result. October recurring revenue reconciled to $250.00 with zero variance. The sample contains three paying accounts and two active accounts. It flagged one duplicate billing row, one duplicate event and two events with missing or unknown account keys.

I tested the month boundary and confirmed that a conflicting event changes the activity count without changing billed revenue.