Start with the company and source document
A posting should identify the company, financial year and source document. Check that context before entering the journal so that a later balance review can return to the original transaction.
A review trail should explain which document supports an entry, which items remain open and who will investigate a difference. Software supports this review; it does not replace accounting judgement.
Move from the report to the next check
Use the trial balance to identify an account requiring attention, then review its ledger card and partner breakdown for the same period. Compare the opening balance, movements and closing balance before changing an entry.
For example, a fictional company reviewing an unpaid invoice should check the customer ledger, the invoice reference and recorded payments together. A balance alone does not explain why an invoice remains open.
Consult the Public Revenue Office for official tax forms and announcements.
Review the workflow in AMB
AMB organizes postings, balances and reports by company and financial year. Bring a fictional example to a presentation and follow it from the source document to the relevant report.
Explore the module for financial accounting.
Sources and further reading
- Public Revenue Office — forms and official announcements
PRO · Source checked:
Review the workflow with your team
Request a presentation to connect the relevant functions with your day-to-day workflow.
Explore the module