Prepare the purchasing decision
Synthetic statement lists I-S1 HKD 100 and I-S2 HKD 60. The local invoice register has I-S1 HKD 100 and I-S3 HKD 40. No payment status is supplied. The statement totals 160 and the register 140, but their HKD 20 difference is not one evidenced document. Investigate I-S2 and I-S3 separately.
| Reference | Statement HKD | Register HKD | Decision |
|---|---|---|---|
| I-S1 | 100 | 100 | Reference and amount match |
| I-S2 | 60 | Absent; not zero-value invoice | Obtain missing source document |
| I-S3 | Absent | 40 | Clarify statement omission or status |
Complete the recorded outcome
- Match invoice references before comparing amounts.
- List each one-sided document with its evidence gap.
- Resolve source or status without creating a net balancing invoice.
Missing means no document evidence on that side; it does not establish cancellation, payment or a zero-priced invoice.
Can a new HKD 20 invoice repair the two lists?
Show the worked answer
No. The unmatched references are I-S2 at 60 and I-S3 at 40. Netting them to 20 loses both document identities.
This compares document registers, not a supplier balance, debt settlement or accounting journal.