Actual postings

Accounting documents is the actual cost posting header. Document lines records the component descriptions, quantities, unit prices and account classification. The header links a cost pool, organization and accounting period, so a reviewer can inspect the charge in context. A draft can enter Pending Approval. Cost Controller uses Cost Posting Approval Action to approve it; the action records a review decision and an operation receipt alongside the approved status.

• Capture the charge. Enter the document date, amount and cost pool and attach the supporting source where applicable.
• Check the composition. Review line quantities, rates, tax codes and account selection against the header.
• Preserve the decision. Keep the review decision and operation result linked to the posting.

Agree how source document numbers are retained and who may submit a draft. Decide whether the controller reviews only the header or each line, especially for mixed pools. Set the approval limit used for team members and make the reviewer assignment clear before live use. An imported invoice or charge should keep its source reference so the team can recognize a repeat delivery.

Consider a utilities charge entered for a division. Cost Accountant selects the Utilities pool, enters the charge date and adds a line against the intended ledger account. A second line should not be inserted simply to make the header total fit; correct the quantity or rate that is wrong. Cost Controller checks the organization, pool and amount, then approves from the pending queue. Review decisions shows who decided and when. Operation receipts records whether the action succeeded. A later variance can point back to this exact posting.

The approval handoff should make the reviewer work small and precise. Keep the original source number in the document record and the support file attached to the same case. If a charge has already been approved, a correction needs a visible path through the finance team. Do not replace the amount without preserving why the earlier decision was made. The linked decision and receipt let a later reviewer distinguish approval from a failed action attempt. Check the document date and accounting period together; a charge dated near the cutoff needs the period owner to confirm where it belongs.

• Cost Postings Pending Approval — Find the postings awaiting controller review.
• Cost Postings Past Due — Inspect due dates and remaining balances on open charges.

See the related process for the handoff, and implementation for the first operating cycle.