Preparing invoice binders before auditors arrive
A field checklist for finance teams who still keep paper tax invoices and need them ready for sampling.
Field Notes
Field Notes
Short articles from engagements and training sessions. Written for controllers, AP leads, and accounting firm seniors who live in the invoice packs.
Credit notes that never reverse the original application
Vendor credits issued in good faith sometimes sit unmatched while the original invoice remains fully applied.
Three-way match gaps that still pass a rushed close
Purchase order, receipt, and invoice can look aligned at a glance while amounts or partial deliveries quietly disagree.
When the stamp date is not the posting date
A recurring cut-off miss in Bangkok AP offices — and how to test for it before the statutory auditor does.