Accounting & Audit: Batch 08 Action Guides

10 distinct application pages. The established Finin2min hub remains the canonical source/law layer.

Customer Advance Misclassified as Revenue: Contract Liability and GST Reconciliation

For **Customer Advance Misclassified as Revenue**, first fix **impairment/provision** and the governing date. Reconcile **recognition/classification** to the **audit working paper**, then complete the operational step only when **measurement/revaluation** and the evidence agree. If the source is a draft, consultation or strategy report, do not convert it into an operative legal requirement.

P1 — high-intent workflow

Vendor Advance Outstanding for Years: Recoverability, Provision and Audit Evidence

For **Vendor Advance Outstanding for Years**, first fix **approval/audit evidence** and the governing date. Reconcile **cut-off/completeness** to the **contract/source record**, then complete the operational step only when **source-to-ledger reconciliation** and the evidence agree. If the source is a draft, consultation or strategy report, do not convert it into an operative legal requirement.

P1 — high-intent workflow

Unbilled Revenue Grows Faster Than Billing: Cut-Off, Contract and Collection Review

For **Unbilled Revenue Grows Faster Than Billing**, first fix **recognition/classification** and the governing date. Reconcile **measurement/revaluation** to the **ledger/subledger**, then complete the operational step only when **impairment/provision** and the evidence agree. If the source is a draft, consultation or strategy report, do not convert it into an operative legal requirement.

P1 — high-intent workflow

Accrued Expense Reversed but Invoice Never Arrives: Liability and Close-Control Checklist

For **Accrued Expense Reversed but Invoice Never Arrives**, first fix **cut-off/completeness** and the governing date. Reconcile **source-to-ledger reconciliation** to the **calculation/valuation**, then complete the operational step only when **approval/audit evidence** and the evidence agree. If the source is a draft, consultation or strategy report, do not convert it into an operative legal requirement.

P1 — high-intent workflow

Intercompany Balance Confirmation Not Received: Alternative Audit Evidence and Dispute Review

For **Intercompany Balance Confirmation Not Received**, first fix **measurement/revaluation** and the governing date. Reconcile **impairment/provision** to the **confirmation/system report**, then complete the operational step only when **recognition/classification** and the evidence agree. If the source is a draft, consultation or strategy report, do not convert it into an operative legal requirement.

P1 — high-intent workflow

Foreign-Currency Monetary Item Uses Wrong Closing Rate: Revaluation and Tax Reconciliation

For **Foreign-Currency Monetary Item Uses Wrong Closing Rate**, first fix **source-to-ledger reconciliation** and the governing date. Reconcile **approval/audit evidence** to the **journal/approval**, then complete the operational step only when **cut-off/completeness** and the evidence agree. If the source is a draft, consultation or strategy report, do not convert it into an operative legal requirement.

P1 — high-intent workflow

Inventory Count Difference After Year-End Sale: Cut-Off and Shrinkage Investigation

For **Inventory Count Difference After Year-End Sale**, first fix **impairment/provision** and the governing date. Reconcile **recognition/classification** to the **audit working paper**, then complete the operational step only when **measurement/revaluation** and the evidence agree. If the source is a draft, consultation or strategy report, do not convert it into an operative legal requirement.

P1 — high-intent workflow

Fixed Asset Physically Missing but Still in Register: Write-Off, Insurance and Control Review

For **Fixed Asset Physically Missing but Still in Register**, first fix **approval/audit evidence** and the governing date. Reconcile **cut-off/completeness** to the **contract/source record**, then complete the operational step only when **source-to-ledger reconciliation** and the evidence agree. If the source is a draft, consultation or strategy report, do not convert it into an operative legal requirement.

P1 — high-intent workflow

Capital Work-in-Progress Project Stalled: Impairment, Borrowing Cost and Governance Checklist

For **Capital Work-in-Progress Project Stalled**, first fix **recognition/classification** and the governing date. Reconcile **measurement/revaluation** to the **ledger/subledger**, then complete the operational step only when **impairment/provision** and the evidence agree. If the source is a draft, consultation or strategy report, do not convert it into an operative legal requirement.

P1 — high-intent workflow

Manual Journal Posted After Close Without Approval: Audit Trail and Management-Override Review

For **Manual Journal Posted After Close Without Approval**, first fix **cut-off/completeness** and the governing date. Reconcile **source-to-ledger reconciliation** to the **calculation/valuation**, then complete the operational step only when **approval/audit evidence** and the evidence agree. If the source is a draft, consultation or strategy report, do not convert it into an operative legal requirement.

P1 — high-intent workflow