# Accountant Manual

## Daily workflow

1. Review pending customer invoices, vendor bills, receipts, payments, expenses, adjustment notes, driver advances and manual journals.
2. Confirm supporting documents, branch, party, accounts, VAT code, date of supply and totals.
3. Approve only after review. With maker-checker enabled, the creator cannot approve the same document.
4. Post approved documents. Posting creates an immutable balanced journal.
5. Allocate receipts to customer invoices and payments to vendor bills. Unallocated amounts require the configured advance account.
6. Use contra settlement only for an authorised offset between the same dual-role party's open customer invoice and vendor bill.

## Corrections

Posted documents cannot be edited or deleted. Use a credit note, debit note, reversal journal or authorised correction workflow. Preserve the original reference and reason.

## VAT

- Do not assume every transport service is standard-rated.
- Select the approved tax code based on current facts and advice.
- Review recoverable and non-recoverable input VAT separately.
- Use the VAT working report and reconcile it to output/input VAT ledger accounts.
- Final filing remains an accountant-controlled external action unless an authorised filing integration is added.

## Month end

- Resolve unallocated receipts/payments.
- Reconcile cash and bank accounts.
- Review customer/vendor aging and advances.
- Review jobs missing vendor costs or POD.
- Review VAT exceptions and manual journals.
- Run trial balance, P&L and balance sheet.
- Back up and lock the accounting period after approval.
