What the agent does
- Match A's receivable to B's October posting by invoice number and amount
- Classify the item as a cut-off timing difference, not a dispute
- Check B's goods-receipt or service-acceptance date to confirm which period the cost belongs to
- Draft the accrual entry for B if the service was received in September
What you get back
The item is explained as 'timing — posted by B on 3 Oct', with a proposed September accrual for B and a note for the auditor that it cleared in the following period.
Explanation as it appears in the workbook
| INV-20931 | A: 42,180.00 (29 Sep) | B: 42,180.00 (3 Oct) | Timing — B posted in next period. Service date 27 Sep (acceptance form p.2). Draft accrual B: Dr Expense / Cr Accrued liabilities 42,180.00 |
Illustrative output. Figures and names are examples, not customer data.
Boundaries
The agent proposes the accrual; the controller decides whether B's policy requires it.