Match cash receipts and disbursements
Choose the lender, currency and statement period. Match receipts and disbursements to dated evidence, including references and any differences between the recorded transaction date and the bank value date.
Check that each receipt is fully explained by its allocations and any held credit. Investigate unmatched cash and reversed entries before relying on a closing balance.
Check a sample of balances and save the scoped report
Review the starting principal, advances and principal repayments. Include supported changes such as capitalisation where they appear in the ledger. Reconcile interest due, paid and still accruing separately.
Save a dated export with the scope in its filename or accompanying note. Keep references to any corrections and unresolved differences so the next reviewer can repeat your work.
An example principal roll-forward
| Item | Amount |
|---|---|
| Opening principal | ₹5,00,000 |
| Further advances | +₹1,00,000 |
| Principal repaid | −₹75,000 |
| Closing principal | ₹5,25,000 |
This example has no capitalisation, reversals or other principal adjustments.