The example uses fictional companies and data only. The goal is to narrow possibilities and prepare a question for the responsible person or accountant, not to decide the accounting treatment automatically.
Examples are synthetic. This guide helps prepare records; it does not replace review by an accountant, tax adviser, or lawyer.
Scenario
A SAMPLE BANK account shows a €48.20 outgoing payment on 12 October to FICTIONAL SHOP. The folder contains a €40.00 invoice and an €8.20 receipt photo, but the invoice does not carry the payment reference.
From evidence to a question
First compare amount, currency, date, counterparty, and reference. Then verify whether both documents really belong to one payment and whether either is a duplicate or private expense. Record the result as a hypothesis with evidence.
- • matching totals alone are not enough
- • the bank counterparty may differ from the trading name
- • posting date may differ from purchase date
- • a missing document must not be replaced by an assumption
Record the outcome
Example note: “Likely combined payment of invoice FV-FIK-1042 (€40.00) and receipt R-FIK-81 (€8.20). Confirm with cardholder; unmatched for now.” This separates facts from assumptions and identifies the next action.
Checklist
- Amount and currency
- Purchase and posting dates
- Counterparty and trading name
- Payment reference
- Related document numbers
- Owner of the next action
- State: confirmed / waiting / unmatched
Synthetic samples
All companies, accounts, and references are synthetic.