E-commerce · Evidence
Marketplace orders to cash reconciliation
Published · Reviewed by The Diligence Standard Team · Updated
Marketplace GMV is not accounting revenue; settlements must be traced through fees, refunds, reserves and bank receipts.
Records to reconcile
- Order and settlement exports
- Marketplace fee and reimbursement detail
- Receiving-bank statements
Warning signal
Reported sales use order value while deposits reflect unexplained deductions or timing.
Transaction impact
Revenue quality, margin and cash availability may be overstated.
Response
Rebuild net revenue by settlement period and reconcile every material variance.