Journal and ledger

A journal line names the document, ledger account, debit or credit direction and amount in USD. The posting flow calls for balanced lines against an approved document. The account record carries a code, provider, external account identifier, currency, active state and business partner owner. These details let finance staff inspect where a document is meant to move value.

The document retains posting and provider instruction references separately from its authorization status. A successful review of the amount does not itself mean that a journal was posted. Completion requires a persisted effect. Effective exchange rates are available as read-only records with currency, effective date, rate and override marker. Use them only where an agreed accounting process needs a rate; the journal amounts here are recorded in USD.

• Account choice. The preparer checks the code, currency and active state of each account.
• Balanced legs. Debit and credit amounts stay attached to the same authorized document.
• Recorded effect. A receipt is complete only when the claimed posting can be found.

Agree the chart of account codes and provider identifiers before posting. Decide who can deactivate an account and how open documents using that account will be handled. Define what counts as a balanced posting and which external reference is retained. If the organization works in several currencies, document the rate source and effective-date policy rather than assuming a rate from a different period.

Choose an authorized document and prepare one debit and one credit on active accounts with equal amounts. Confirm the resulting lines link to the same document. Try an unequal pair and confirm no completed posting is claimed. Then inspect the document reference and operation receipt; the receipt should show the effect that actually exists. An auditor should be able to follow the document to both legs and back to each account.

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.

• Journal detail — Compare debit and credit legs for the selected document and account.
• Active ledger accounts — Confirm each account code, currency and active state before posting.

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