JOURNAL ENTRY VERIFICATION CHECKLIST

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--- PRE-POSTING DOCUMENTATION REVIEW ---
[ ] Source Document Type (Invoice, Bank Statement, Payroll Report, Contract/Agreement, Depreciation Schedule, Other)
[ ] Supporting Evidence Upload
[ ] Reference Number
[ ] Document Discrepancy Notes
[ ] Verification Checklist Completed (All figures match source documents, Tax amounts are clearly visible, All pages of the document are present)
[ ] Document Date

--- DATA ACCURACY & MATHEMATICAL INTEGRITY ---
[ ] Total Debit Amount
[ ] Total Credit Amount
[ ] Discrepancy Notes
[ ] Verification Checks Completed (Debits equal Credits, Decimal points verified, Rounding errors checked, Sub-ledger totals match)
[ ] Supporting Calculation Spreadsheet

--- GL ACCOUNT & CODING VALIDATION ---
[ ] Primary GL Account (Select Account)
[ ] Cost Center / Department (Select Department)
[ ] Associated Dimensions/Tags (Project Code, Region, Product Line)
[ ] Transaction Description
[ ] Chart of Accounts Mapping Screenshot

--- PERIOD & DATE VERIFICATION ---
[ ] Transaction Date
[ ] Accounting Period (Current Month, Prior Month, Quarterly Adjustment, Year-End Adjustment)
[ ] Fiscal Year Reference
[ ] Posting Status (Current Open Period, Closed Period (Re-opening Required))
[ ] Period Cut-off Justification

--- COMPLIANCE & POLICY ADHERENCE ---
[ ] Accounting Standard Applied (GAAP, IFRS, Other/Local Standard)
[ ] Internal Controls Verified (Segregation of Duties Confirmed, Authorization Limits Respected, Supporting Evidence Attached, Tax Compliance Checked)
[ ] Policy Deviation Notes
[ ] Compliance Certificate/Approval Doc
[ ] Compliance Officer Approval

--- REVIEW & APPROVAL WORKFLOW ---
[ ] Review Date
[ ] Reviewer Role (Senior Accountant, Accounting Manager, Controller, CFO)
[ ] Reviewer Digital Signature
[ ] Approval Comments/Notes
[ ] Approval Evidence/Audit Trail
[ ] Verification Steps Completed (Standard Review Performed, Threshold Policy Verified, Budget Impact Checked)

--- POST-POSTING RECONCILIATION ---
[ ] Sub-ledger Reconciliation Status (Accounts Payable Cleared, Accounts Receivable Cleared, Fixed Asset Register Updated, Inventory Sub-ledger Matched, Bank Account Reconciled)
[ ] Discrepancy Notes
[ ] Variance Amount
[ ] Reconciliation Completion Date
[ ] Reconciliation Report Attachment
[ ] Reviewer Confirmation

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