Which supplier payments need invoice support?
Keep the supplied invoice entries in a named accounting ledger, then compare them with bank debits and approval records. A matching amount is a lead for review; it does not establish which obligation the payment settled.
- Company
- Northwind Traders
- Population
- 1 statement / 3 evidence files
- Question
- Invoice support for supplier debits
- Data
- Synthetic throughout
Source inventory
The review covers only the April account statement and the two supporting exports listed here.
| File | Contents | Review role |
|---|---|---|
northwind-april-2025.csv | Current account, 1–30 April 2025, 19 rows; open PKR 700,000.00, close PKR 517,480.80 | Confirms the debits and statement period |
ap-invoices-april.csv | 12 supplier invoice entries, including INV-5521 | Shows invoices included in the supplied AP export |
payment-approvals-april.pdf | 11 payment instructions, including P-041 | Shows approvals included in the supplied payment file |
All names, references, dates, and amounts on this page are illustrative synthetic data.
Checks performed
- Confirmed that the statement identifies the same current account and covers 1–30 April 2025.
- Checked that every statement row was retained and that opening balance plus net movement equals closing balance.
- Compared supplier, amount, date, and reference across the statement, invoice register, and approval file. The comparison is a review of the supplied records, not an automatic invoice match.
- Recorded the confirmed relationship between INV-5521 in the accounting ledger and bank payment P-041, with a note explaining the supporting evidence. The link can be opened from either entry.
- Kept the two PKR 86,400 debits as separate statement rows because they occupy different source positions and carry different payment references.
| Statement row | Invoice/approval evidence supplied | Review result |
|---|---|---|
| 04 Apr · P-041 · supplier debit PKR 86,400 | INV-5521 for PKR 86,400; approval P-041 present | Amount and reference align in the supplied files; the ledger entry and bank payment are linked for review |
| 17 Apr · P-057 · supplier debit PKR 86,400 | No invoice or approval with reference P-057 in the supplied files | Invoice support remains outstanding |
One payment has no matching support in this package
17 April 2025 · payment P-057 · PKR 86,400 debit.
The statement confirms that the debit occurred. The supplied invoice register and approval file contain no record linked to P-057.
Conclusion and next evidence request
P-057 needs follow-up against the records supplied for this review. The absence of an invoice in this package does not prove that no invoice exists, or that the payment was unauthorized or erroneous. The two same-amount debits are distinct payments until additional evidence establishes their business purpose.
Provide the vendor invoice, purchase order or receipt, and payment approval associated with P-057. Confirm that the April invoice export includes all invoices for the account and period.
Read about accounting ledgers and bank links. For statement-period coverage checks, read the guide to finding missing bank statements or see the worked document-request example.