Journal and accounts

Ledger accounts identify the provider, external account and currency of the financial scope. Journal entries give an instruction its debit and credit sides in US dollars. The accounting team can inspect whether those sides balance before it asks a reviewer to authorize the instruction. Account ownership traces back to an eligible counterparty.

• Identify the work. Identify the provider account through its external account ID and owner.
• Keep the evidence. Link debit and credit entries to the same instruction and their respective accounts.
• Handle the result. Use dated balance snapshots to investigate differences after provider movements arrive.

Agree which provider account identifiers are canonical, which counterparties own them and how currency rates are sourced. Keep inactive accounts out of new work. A balancing check needs all entries for the same instruction; looking at one debit or one credit alone hides an incomplete instruction.

Agree which provider account ID belongs to each counterparty and how US dollar entries are prepared when accounts use another currency. Keep the exchange rate source explicit. Check the instruction’s linked debit and credit totals before authorization.

For an instruction moving funds between provider accounts, link each debit and credit entry to the parent instruction and the appropriate account. Compare the two US dollar amounts before review. If an entry is missing or a linked account is wrong, correct the draft before the reviewer makes a decision.

For a transfer between provider accounts, link the debit and credit entries to the parent instruction. Compare the US dollar totals and check each account owner before review. If one entry is missing, keep the instruction in Draft. After a confirmed provider movement, compare the relevant dated account snapshot with signed confirmed movements.

A balanced set of entries belongs to one instruction; entries on another parent cannot repair a shortfall here. Keep the account’s provider and external ID visible during investigation. If a snapshot differs from confirmed movements, preserve both source identities before asking the Accounting Reviewer to resolve the difference.

• Instruction board — Show the parent instruction and its status while entries are checked.
• Account snapshots — Compare ledger and available balances by account and as-of date.

Follow the instruction lifecycle for the complete handoff. Use implementation to agree provider evidence and access before the first live cycle. The data model lists the parent and related records to prepare for migration.