E-commerce · Evidence
General ledger to operating-data bridge
Published · Reviewed by The Diligence Standard Team · Updated
Accounting entries should connect to the platforms, processors and operating events that generated them.
Records to reconcile
- General ledger detail
- Chart of accounts and close policy
- Platform and processor monthly totals
Warning signal
Large manual journal entries or unexplained clearing accounts drive earnings.
Transaction impact
Normalized earnings and transaction cut-off may be unreliable.
Response
Trace material entries to source systems and separate timing items from unsupported adjustments.