Records and local rule
Original confirmed pool is 1000, allocated A600/B400. An authorised corrected basis is A70/B30 out of 100. Local process records allocation corrections while retaining the original cost source; it creates no new expense or cash movement.
| Department | Old allocation | New allocation | Correction |
|---|---|---|---|
| A | 600 | 700 | +100 |
| B | 400 | 300 | −100 |
| Total | 1000 | 1000 | 0 |
Process the recorded case
- Verify corrected basis and authority
- Calculate new department amounts
- Record linked differences against prior allocation
- Reconcile zero net correction and preserved cost
Without the corrected basis authority, keep the proposed change separate from recorded allocations.
Check the outcome
What changes and what remains unchanged?
Show the worked answer
A adds 100, B subtracts 100; correction net is zero. Original cost remains 1000 and new cash movement is zero.