Make the proposal, the evidence and the authority visible first, and test without posting live. A balanced entry can still be the wrong entry.
The entry balances, so isn’t that enough?
No. Suggesting, preparing, approving and posting are different responsibilities.
1. Show more than debits and credits.
- Scope
- Entity, journal purpose, period and currency.
- Lines
- Accounts, dimensions, amounts and descriptions.
- Support
- Source documents, calculation and rationale.
- Timing
- Effective date and any approved reversal plan.
- Identity
- Proposal version, preparer and required approver.
Practical check: Add whatever else your accounting policy requires.
A fictional example: balanced, still not ready.
- The proposal
- Debit CA$1,200, credit CA$1,200. The arithmetic balances.
- The problem
- The entity differs from the supporting document, and the period is unsupported.
- The response
- Stop and resolve both. Balance alone doesn’t establish the right treatment.
2. Tie approval to the actual entry.
Before action. The reviewer sees the exact lines and evidence to be submitted.
When details change. Revalidate, and get the required approval for the changed proposal.
Enforce it outside the prompt. Use system permissions and workflow controls. Keep preparation and posting authority separate where required.
Practical check: “Please ask first” is not an access control.
3. Confirm the ledger, not the message.
Verify. Check the posted journal identifier, entity, period and amounts in the accounting system.
If the outcome is unknown. Inspect the system before retrying. A timeout doesn’t prove nothing posted.
Retain. Link the approved version, the evidence and the actual result for review.
Practical check: Follow approved correction procedures. Don’t silently rewrite posted history.
4. Start in test.
Include. A duplicate submission, missing support, the wrong entity, a closed period and lines changed after approval.
Observe. Which actions are blocked, who is notified and whether a reviewer can reconstruct the result.
Decide. Finance and the technical owner agree what, if anything, is permitted in production.
Practical check: Prove the checks without posting live.
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The example is fictional. This is general guidance, not accounting advice.