Match a Supplier Statement to Payables

Match document references before comparing balances.

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The Practical Check

Match document references before comparing balances. Different cutoffs, payments and credits can explain a difference without making either record a payment instruction. Ask for the missing evidence; an authorized payables owner decides any adjustment or payment under actual terms. This is an original record-matching exercise, not a bank reconciliation or accounting ruling.

Your Starting Facts

Fictional Harbor Paper, USD. Statement November 28, 2026: INV-710 2,000; INV-715 1,200; payment 1,000 deducted; CN-31 credit 150 deducted, dated November 25 and referencing INV-710. Balance 2,050. Ledger November 30: both invoices, PAY-A deduction 1,000 and PAY-B deduction 600 released November 30; no CN-31 entry. Balance 1,600. PAY-B execution and supplier receipt are not supplied. Which explanation and next check fit?

Worked Example

Statement: 2,000 + 1,200 - 1,000 - 150 = 2,050. Ledger: 3,200 - 1,000 - 600 = 1,600. Gap 450 = 600 payment item - 150 credit. PAY-B postdates the statement cutoff, a timing explanation to verify, not proof of settlement. Request CN-31 and its INV-710 link, and PAY-B execution/allocation evidence. If both reconciling items are substantiated, 2,050 - 600 = 1,600 - 150 = 1,450. This conditional common balance authorizes nothing.

Try the Judgment Exercise

Which response preserves the evidence questions?

Use the Checking Prompt

Copy this prompt into your own AI tool with non-sensitive inputs, then check the answer yourself. OpenAid does not send this text to an AI service.

Continue With the Resource

Continue the Related Journey

Optional Facilitator Note

New fictional case: statement USD 3,100; ledger USD 3,400 includes INV-880 twice at USD 300. What evidence is needed before treating this as a duplicate?

Work Product: Confirm both entries refer to the same single obligation using invoice and audit evidence. If confirmed, the explained comparison is 3,400 - 300 = 3,100. An authorized owner determines any correction; the learner does not delete a line. Source scope: HMRC supplier-payment controls 3/6 (UK VAT, July 27, 2026) address statement reconciliation and valid adjustments. CC 8 (England/Wales, November 27, 2024) addresses controls; ACNC Australian factsheets list records and delegations, undated. Checked November 1, 2026. Matching design is OpenAid practice; no tax treatment imported.

Debrief and Reasons

  1. Which supplied fact supports the answer?

    Separate evidence from inference.

  2. What remains unknown or conditional?

    Do not turn a learning answer into authority.

    Source and Scope

    Fictional examples for practice. Completing an exercise does not certify competence.