Who supplies, prepares, reviews, approves, and files?

Why roles become confused

Small businesses often say “my accountant does the bookkeeping,” while the accountant is still waiting for invoices, payout reports, explanations, or complete banks. Conversely, an owner may believe that uploading a document means the software has approved its tax treatment. Neither description separates the actual work.

The monthly chain has at least five different acts:

1. Supply what happened and its evidence.
2. Explain facts that are not visible in the source.
3. Prepare connections, calculations, questions, and proposals.
4. Review and approve professional treatment.
5. Sign or file when a qualified, authorised person is engaged to do so.

Combining those verbs into “done” hides both missing work and inappropriate automation.

Responsibility map by monthly object

The table describes a useful operating model, not a universal legal allocation. The engagement, business form, facts, and professional mandate determine who is required or authorised to perform specific filings or signatures.

Synthetic example: one payout blocks an otherwise ready month

“Westhafen Mobility” has supplied ordinary invoices and two complete bank statements. One platform payout of €8,200 remains.

The payout report contains two sales classes, service and booking fees, a refund, a chargeback, a reserve withheld, and a prior reserve released. The owner uploaded the report but does not know why a new €60 adjustment appeared.

What each role does

The owner supplies and explains. The owner provides the original report, provider notice, sales evidence, and bank receipt. They explain that the reserve relates to customer disputes and identify the adjustment notice. They do not choose an account or VAT key.

DeinHans prepares. A recognised structure is split into separate components. The control total is compared with €8,200, and the unfamiliar adjustment remains a bounded question. The prior reserve release remains labelled as a balance movement so it is not copied as new revenue.

The bookkeeper checks. The bookkeeper confirms the report period, that all expected payout files arrived, that fee evidence is present, and that the bank movement is unique. If the provider notice is missing, they request it.

The accountant reviews and approves. The accountant decides the professional treatment of sales groups, fees, refund, chargeback, reserve, and adjustment. They change or approve the prepared proposals and determine whether the month can proceed.

The result is not “AI booked the payout.” The result is a reconstructed case in which source facts, preparation, and professional decisions remain distinguishable.

How to write a good question to the owner

Ask for observable facts:

• “Which customer transaction does this €180 refund relate to?”
• “Are both bank accounts business accounts owned by the same entity?”
• “Was this €2,000 payment a deposit, sale, loan, or owner contribution?”
• “Can you provide the original invoice behind this card debit?”

Do not outsource professional decisions:

• “Which account should we use?”
• “Is this reverse charge?”
• “Can we deduct the VAT?”
• “Should this be capitalised?”

DeinHans should structure the first type of question and route the second type to the professional reviewer with the relevant evidence.

What the product prepares and where it stops

DeinHans can organise evidence, preserve source context, reconstruct supported payout formats, prepare payment matches and booking proposals, retain owner answers, and present exceptions and month readiness. That reduces manual reconstruction across email, folders, spreadsheets, and bank PDFs.

The limits are equally important:

• the product does not invent missing evidence;
• it does not guarantee recognition of every provider format or document;
• it does not convert an owner answer into a tax decision;
• it does not turn a proposal into posting or a month-close state into filing;
• it does not sign, certify compliance, or assume an accountant’s professional responsibility;
• any DATEV transfer, import, posting, and filing remains a separate authorised control.

Monthly operating agreement

Before work begins, the business and accounting firm should agree:

• which accounts, platforms, cash sources, and document channels are expected;
• who supplies each source and by when;
• who follows up missing evidence;
• which questions belong to the owner and which to the accountant;
• who reviews and approves proposals;
• what “review-ready” means;
• which downstream actions the accountant is engaged and authorised to perform.

Handoff checklist

• Every expected source has a named supplier.
• Owner questions ask for facts and retain the answers.
• Software-prepared matches and proposals remain reviewable.
• Bookkeeper checks are separated from accountant approval.
• Material exceptions have one owner and next action.
• Product readiness is not described as professional approval or filing.
• Changes and approvals remain connected to the source case.
• The engagement states who signs or files.

Clear roles do not create more bureaucracy. They remove the repeated question “Who was supposed to do this?” and let each person spend time on the work only they can perform.