Documenting a bookkeeping review that others can follow

Example: a short payment with a valid cash discount

The example is a domestic purchase by a fully VAT-deducting business. The invoice contains €2,000 net plus €380 VAT, total €2,380. It grants a 2% cash discount on the full invoice if payment is received by 10 September. The supplier receives €2,332.40 on 8 September.

The €47.60 difference has an evidenced explanation:

The discount reduces the net purchase cost by €40 and input VAT by €7.60. The resulting net cost is €1,960 and input VAT is €372.40. The adjustment belongs to the applicable adjustment period; payment timing does not automatically move the original expense.

The settlement entry debits the supplier for €2,380, credits the bank for €2,332.40 and credits the appropriate purchase-reduction and input-VAT accounts for €40 and €7.60. Where the target system calculates the VAT adjustment through a tax key, verify the resulting amounts rather than adding the tax adjustment a second time.

What the reviewer needs

Three documents answer the factual questions:

1. Invoice: establishes supplier, amount, tax and discount conditions.
2. Payment evidence: establishes the amount, reference and relevant receipt date.
3. Supplier account: establishes that the payment and discount clear this invoice once.

A confidence score cannot establish that the supplier granted a discount. Neither can a rule saying “write off differences below €50.” Here, the terms and timely receipt support the treatment. If receipt on time is uncertain, obtain confirmation before treating the difference as agreed.

A complete review note

Invoice S-84, €2,380. Terms allow 2% discount for receipt by 10 September. Receipt confirmed on 8 September, €2,332.40. Discount €47.60 = €40 purchase reduction + €7.60 input-VAT reduction. Supplier balance after settlement €0. Invoice terms and payment evidence linked. Reviewed by the assigned preparer on 12 September.

This records the conclusion and its basis. Add the actual reviewer's identity in the working papers or system record.

The booking-review guide covers the wider checks on account, tax and period. The payment-allocation guide covers payments shared across several invoices.

Separate a one-off decision from a reusable rule

Approving this settlement does not justify applying 2% to every future invoice from the supplier. A reusable rule needs observable conditions: matching supplier, an invoice that actually grants the discount, eligible amount and confirmed timing.

The same distinction matters for AI-assisted work. A corrected document field is a fact about one source. A supplier rule changes future processing. Review those consequences separately.

In DeinHans, the document intake agent reads and organises evidence, the client agent helps obtain missing facts, the bank agent works on allocations and settlement, and the accountant agent supports month-end review. Posting and tax calculations use the configured accounting rules. The review should focus on the result and evidence relevant to the case.

When the basis changes

If a corrected invoice changes the discount terms, retain the original note and evaluate the affected treatment again. Identify which posting, supplier balance, VAT result and export used the earlier decision.

If only a contact phone number changes, that need not repeat a cash-discount review. Recheck what the changed fact can affect. This keeps review effort proportionate without treating an old approval as permanently valid.

Section 146 AO is relevant to orderly records and traceable changes; section 17 UStG governs adjustments when consideration changes. A review log supports the working process, but does not on its own establish that every accounting decision or retention procedure meets the applicable requirements.

A reusable five-line structure

For the next unusual transaction, record:

• Transaction: reference, period and amount.
• Evidence: documents and factual answers relied on.
• Decision: accounting treatment and reason.
• Result: resulting amounts and reconciled balances.
• Review: responsible person, date and any follow-up.

The goal is a record someone can use at the next close, during staff cover or when investigating a later correction.