Finance

The accountant prepares an invoice only from eligible title-transferred, unbilled quantities and their accepted price allocation. A finance manager independently approves the document and its tax, currency, rate and open period before posting. Customer cash begins as an actual receipt with an unapplied balance; a separate application claims invoice scope.

Supplier payments begin with an approved bill or eligible prepayment basis and a protected beneficiary. Release, submission and bank settlement have different evidence. Posted journals keep source identity, entity and period; corrections use linked reversals. Close tasks retain reconciliation evidence before revaluation and period decisions.

• Identity. Keep the source record, entity and accountable person attached to each step.
• Decision. Record the reviewer and the exact scope they accepted before the next action.
• Evidence. Preserve actual quantity, date and correction history when execution differs from the plan.

Agree on each entity’s functional currency, period dates, approved accounts, tax codes and posting profile. Decide who may approve exchange rates, invoices, payments and period close. Bring opening balances with source identifiers and supporting evidence. Keep customer cash and supplier obligations attributed to the right party.

The team should choose one real pilot case and agree on its owner, decision point and exception route. Prepare the source identifiers and opening balances before importing old records. Review access with the person who will perform the work, and make the exception visible to the person who can resolve it.

Rehearse a partial customer payment against one invoice, then try to apply the same receipt balance again. Match a supplier payment instruction to a real bank statement result. Check that the journal balances in one entity and open period, that a posted correction keeps its reversal link, and that unresolved close work remains visible.

For a customer who pays in a different currency, compare the invoice rate with the receipt rate before allocating cash. The Accountant should trace the applied amount, any remaining customer balance and the resulting exchange difference to the same source documents. The Finance Manager should review the rate evidence before the period is closed.

Check the final state against the original promise and the accepted source. The reviewer should be able to explain why a partial action left a remainder, which evidence changed it and who approved the next step. Repeat the case after a correction to make sure the original record remains traceable.

• Invoices awaiting approval — Customer documents awaiting independent finance review.
• Period close work — Reconciliation tasks requiring completion or review.

See the operating process and the data model to prepare the case, assign the decision and reconcile its records.