# Accounting runbooks

## Daily controls

- Review unmatched bank statement lines, bill match exceptions, supplier payment holds, and failed accounting automation runs.
- Never edit a posted journal. Correct it with a linked reversal and a new entry.
- Verify supplier bank changes after the cooling period with an approver who did not request or prepare the change.

## Accounts payable

1. Record the purchase order and receipt. Receipt accounting posts inventory against GRNI.
2. Enter the supplier bill and confirm duplicate detection.
3. Complete the PO/receipt/bill match. Resolve all tolerance exceptions before approval.
4. Prepare a payment batch using only suppliers with verified bank details and no payment hold.
5. Release the batch using a different finance user and retain the remittance evidence.

## Bank reconciliation

1. Import a statement CSV with date, amount, description, and stable external ID columns.
2. Match every line to its source transaction or approved adjustment.
3. Have a second user approve and lock the reconciliation.
4. Reverse incorrect accounting entries; matched or locked lines must not be deleted.

## GST workpaper

1. Confirm effective GST tax codes and rates.
2. Reconcile input and output tax lines to posted journals.
3. Export and review the workpaper CSV.
4. Lock the filing after approval. Corrections belong in the next available filing period.

## Month-end close calendar

- Business day 1: freeze backdated operational changes and import final bank feeds.
- Business day 2: complete AP, AR, GRNI, inventory, and bank reconciliations.
- Business day 3: review GST, landed costs, COGS, accruals, and exception queues.
- Business day 4: run trial balance, profit and loss, and balance sheet review; complete checklist sign-offs.
- Business day 5: soft close, approve adjustments, snapshot, and hard close.
- Reopening a hard-closed period requires finance approval, a recorded reason, and an audit event.

## Emergency controls

- Freeze payment release by removing `finance.release` and placing affected suppliers on payment hold.
- Keep accounting read-only while an incident is investigated.
- Preserve uploaded originals and audit records; do not rewrite posted history.