Accounting documents

The Accounting Preparer begins with a numbered accounting document for the right organization and counterparty. Its subject, business date and gross amount tell the reviewer what decision is being requested. The revision matters: once a reviewer has acted, a changed document needs a fresh decision tied to the new revision. The owner should be a real team member who can answer a question about the amount or supporting evidence.

Document lines provide numbered detail under the parent and can carry evidence type, event reference, occurrence date, amount and verification state. Keep a line with its parent even when an external event arrives later. For a practice preparing an accounting instruction, this division keeps the document amount and supporting evidence in one place. A preparer can revisit a numbered line when a source event is verified, while the reviewer still decides the parent document revision. A draft remains a request until its decision and financial effect have their own records.

• Draft ownership. The preparer checks the document number, organization, counterparty and current revision before asking for review.
• Supporting detail. Numbered lines and attachments stay linked to the same parent document.
• Decision boundary. The reviewer acts on the current revision; a changed amount calls for another decision.

Agree how record numbers are assigned, who owns drafts for each organization, and which business partner is eligible for each document type. Decide when an amount change increments the revision and requires fresh review. Map the team’s own supporting evidence to attachment titles and evidence types. An approved document should still wait for an actual posting or provider effect before anyone treats the case as finished.

Take a document for a known counterparty and enter its business date, amount and owner. Add the supporting line and attachment. Ask a second person to inspect the revision shown in the review queue. Change the amount before that person decides and confirm the older decision cannot authorize the new revision. Then follow the document through journal entry and reconciliation, retaining its original number so the team can trace every later record back to the request.

The handoff should show who made each decision and which record changed. Ask a preparer and reviewer to repeat the case from their own access. Confirm the auditor can reconstruct the sequence without changing the source records. If a provider result is involved, compare the external reference and persisted effect before closing the case.

• Documents awaiting review — Inspect the amount, owner, counterparty and current revision before a decision.
• My accounting documents — Find documents assigned to the preparer and follow their status.

Continue through document preparation, independent review and reconciliation. Use the data model to confirm the record links before an import.