ANDREOU-BUILD-Q1-2026.xlsx
- Modified
- 7 Apr 2026, 9:14 am
- sheets
- 4
The audit trail
This page is the file an auditor would be sent. Four sheets, and every figure on them can be asked where it came from.
Summary
What the sheet says, before anyone argues about it.
One receipt, three VAT treatments, and a two-cent difference between what the lines add to and what the drawer actually took. Nothing here is rounded twice: the net is rounded once and VAT is the remainder, which is the difference between a workbook that balances and one that is a cent out for reasons nobody can reconstruct.
- Net
- €12.61
- VAT
- €1.52
- Gross
- €14.13
- Cash paid
- €14.15
- Adjustment
- €0.02
Net plus VAT equals gross, to the cent.
Per supplier
Ask any figure where it came from.
A rate that was inferred says so, and keeps the wording it was inferred from. A total that did not match the cash says by how much. This is the part an inspector actually wants: not the number, but the reason it is that number, still attached to it three years later.
Pick a figure. This is where it came from.
Source
Computed845 − ROUND(845 / 1.19) = 135
Printed on the document“ΦΠΑ συμπεριλαμβάνεται” · 5% inferred, not printed
Printed on the document“Ψωμί χωριάτικο” · 0% zero-rated category
Reconciled1415 − 1413 = 2
Computed358 + 845 + 210 = 1413
| Line | Rate | Net | VAT | Gross |
|---|---|---|---|---|
| Νερό 1.5L x6 | €3.41 | €0.17 | €3.58 | |
| Καθαριστικό υγρό | 19% | €7.10 | €8.45 | |
| Ψωμί χωριάτικο | €2.10 | €0.00 | €2.10 | |
| Gross | €12.61 | €1.52 | ||
| Adjustment | ||||
Source images
The receipt is inside the file.
The original document is embedded in the workbook rather than linked from it. The proof survives being emailed, copied to a stick, or opened three years from now with no account, no subscription and no internet. A link to a document is not evidence; it is a promise that the evidence is still somewhere.
ΠΕΤΡΟΛΙΝΑ
03/04/2026
ΦΠΑ συμπεριλαμβάνεται
Printed at the foot
Nothing on this receipt printed a rate per line. That phrase is the whole of what it said about VAT.
Journal entries
And the entry it proposes.
Each line of the receipt debits its own account, the VAT goes to input tax, the rounding difference gets its own line rather than being buried, and the credit is what actually left the drawer. Debits equal credits because the rows are derived from the receipt, not because somebody checked.
| Account | Debit | Credit |
|---|---|---|
| Refreshments | €3.41 | |
| Cleaning and consumables | €7.10 | |
| Refreshments | €2.10 | |
| Input VAT | €1.52 | |
| Cash rounding | €0.02 | |
| Cash | €14.15 | |
| Totals | €14.15 | €14.15 |
Debits equal credits.
The account codes are yours. Where a ledger is connected, your chart of accounts syncs in and the entry uses your codes rather than ours.
Nothing is overwritten.
Correcting a posted record does not edit it. The original stays, the correction is recorded beside it, and both carry the name and the time of whoever made them. An audit trail that can be tidied up is not one, and the most useful thing in a file is often the entry somebody changed their mind about.
Both rows survive. The first is not deleted, and it is not hidden behind a toggle.
- Originally postedΝερό 1.5L x619%€3.58
- CorrectedΝερό 1.5L x65%€3.58Rate corrected after review
The same document cannot become two entries.
Duplicates are caught when they arrive and again before anything posts, so a receipt that was photographed at the counter and then emailed by the supplier a week later does not enter the books twice. The second arrival is kept and marked rather than thrown away, because knowing a duplicate arrived is itself a thing an auditor asks about.
- ArrivedPhotographed at the counterPETROLINA-0413.jpg
- ArrivedEmailed by the supplierPETROLINA-0413.jpgKept, not processed
Posted once
Who touched it, and when.
What suggested an entry, at what confidence, what a person did about it, and at what time. Including the entries that were rejected, because those are the ones a question is usually about, and a history with only approvals in it is not a history.
- 3 Apr 2026, 2:33 pmPileformRead the document97% confidence
- 3 Apr 2026, 2:33 pmPileformHeld a line for a person61% confidence
- 6 Apr 2026, 11:02 amM. GeorgiouRejected the suggested rate
- 6 Apr 2026, 11:04 amM. GeorgiouConfirmed the entry
And the whole thing, as a package.
An export an auditor can work from, annexes included, produced when they ask rather than rebuilt by hand in the week they ask. It is the same evidence this page has been showing you, in a form somebody outside the practice can open.
Colour means something here
Citron: the figure was inferred, and is waiting for you to confirm it.
Red: the reconciliation or the VAT did not come out, and nothing was filled in.
Nothing on this page is tinted for decoration. If a cell has a colour, the colour is a claim about the cell.
Sample workbook. The supplier and the figures are synthetic, and every total on this page is computed from the lines above it.