Build a clear trail from each invoice to your working papers.
Start with a consistent filing system
Keep sales invoices, purchase invoices, credit notes and supporting records in a clear month-wise folder structure. Use a filename that includes the date and document number.
Check the basic details
Review the parties, document date, invoice number, description and amounts. Note missing information separately and obtain clarification before relying on the record.
Compare your records
Match the accounting records with the reports used during preparation. Investigate differences, record the reason for each adjustment and keep evidence of the review.
Keep the working papers
A completed filing task is easier to explain when its calculations, checks and supporting documents are stored together. This guide is about organising records; verify current statutory requirements with official sources.