Accounting documents

For a supplier expense, Document Owner records the document number, date, gross amount and counterparty before adding source lines. The account on each line gives Controller a place to check the cost classification. The document stays in Draft until it is ready for Finance Reviewer to inspect. Review is tied to the revision examined; a later change to the gross amount calls for another decision.

Finance Reviewer opens the file attached to the expense, checks the current revision against the supplier amount and records Approve, Reject or Return with a reason. A returned case stays with Document Owner for correction. Controller can follow the approved document into its journal without treating the earlier decision as approval of later edits.

• Prepare the source. Enter the subject, counterparty, gross amount and document date and keep the related record available to the next owner.
• Make the decision. Check the source revision and the reason for a return. Record the named decision on the revision under review.
• Follow the result. Keep the next accounting action tied to its source rather than treating a status label as the whole history.

The first pass should use an actual billing or cost case that the team recognizes. Choose one organization and one counterparty, then follow the record to the point where a reviewer or controller must act. Read the linked lines and evidence before changing status. If a figure differs from its support, send the record back with a reason and let the owner correct that same business case.

Agree which document types the team will use for invoices, credits, expenses and adjustments. Document Owner needs a partner and an account for each applicable line before review. Finance Reviewer needs the source file and the current revision. Decide who may return a document and how the reason reaches its owner. Controller should define the point at which an approved document is ready for journal preparation.

Enter a supplier expense with two coded lines and a gross amount matching the invoice. Finance Reviewer compares the file, counterparty and line totals, then records a decision against that revision. Change the amount after approval and repeat the review; the earlier decision must remain tied to the old revision. Check that a rejected document retains its source and explanation.

• Documents in review — Draft and Review documents show owner, counterparty and amount for the next decision.
• Document approval inbox — Finance Reviewer checks the revision and source before recording a decision.

Start with document review, follow certified billing, and use journal posting or cash settlement for the resulting accounting work.