Start with the source record, date, owner, and amount relevant to ap inbox cutoff map. Record each item separately so timing and classification differences remain visible.
AP inbox cutoff map
Keep invoice intake complete at a fixed close cutoff.
Published · 8 minute read
The short answer
- Start with the source record, date, owner, and amount relevant to ap inbox cutoff map. Record each item separately so timing and classification differences remain visible.
- A bookkeeper can assemble the schedule, reconcile it to the ledger, and flag missing support. The owner, controller, or accountant keeps approval of exceptions, policy judgments, and decisions that change financial reporting.
- At close, label every difference as timing, missing evidence, duplicate, disputed item, or approved correction. Keep the supporting document and next action with the exception until a named reviewer resolves it.
Practical guidance
Keep the evidence connected
Compare the received date, approval date, and posting date in the intake log. A late invoice should remain visible even when the accounting period is already locked.
Review the exception list
Before close, compare the intake log to the AP ledger in both directions and retain the missing-document list with an owner and next review date.
Questions owners ask
Who approves the final accounting decision?
The owner, controller, or CPA should approve entries, exceptions, policy judgments, and decisions that change financial reporting or business risk.