Accounting instructions

A banking instruction starts with one document owned by an Accounting Preparer. The record names its organization, counterparty, subject, date and amount. Debit and credit lines identify the provider-held accounts affected by that instruction. Those lines let the reviewer check the intended account scope before anyone sends an instruction outside the team. A document number gives the team a stable reference when the provider responds.

An instruction begins in Draft. The preparer can bring its lines and supporting material together, then move it to Review. The Accounting Reviewer decides on the revision presented for approval. Authorization is an explicit decision, separate from submission; the provider may later return a pending or confirmed outcome. The team should use the provider instruction identifier to connect those later events to the original document.

• One owner. Assign the preparer who can answer questions about the instruction and its supporting material.
• Balanced scope. Check the debit and credit account lines and the amount before asking for authorization.
• Visible revision. Keep the revision with the decision so an edit cannot silently inherit an earlier approval.

Agree how record numbers are assigned, which counterparties may receive instructions, and which provider accounts can be used for each kind of instruction. Decide who checks line balance, which evidence is required for authorization, and who enters the provider identifier after submission. Bring a real example with both sides of the entry and the provider response for the pilot.

A preparer records a planned transfer for an eligible counterparty. The debit and credit lines each point to a provider-held account; the supporting instruction is attached to the document. The reviewer opens the current revision, confirms the accounts and amount, and records an approval with a reason. Only then does the preparer submit it. If the provider response is pending, the document stays visible in the pending queue. A later verified confirmation closes the instruction; the team can still trace the exact revision that was authorized.

• Instruction status board — Follow drafts, reviews and provider outcomes by owner and counterparty.
• Instructions awaiting review — Inspect the amount, revision and account lines before deciding.

• Instruction approval: Follow the decision and evidence through this work.

Check the data model before importing records.