Who prepared, approved and posted this accounting entry?
A receipt entry debits cash $12,000 and credits receivables $12,000. A separate authorized reviewer must satisfy applicable maker-checker policy.
Explore the sample companyJournal
Prepare, submit, approve, post, and reverse journals through explicit policies and maker-checker controls.
Financial operationsSample company
Source records
Invoice$12,000
Receipt$12,000
Journal → reconciliation
Cash · debit$12,000
Receivable · credit$12,000
Balanced Evidence matched
Human review Required before approval
Report preview
Traceable to reviewed entries
Close remains subject to review
Who prepared, approved and posted this accounting entry?
Accounting integrity erodes when classification, approvals, posting, reports, reconciliation, and close evidence are disconnected or editable after the fact.
- Maker-checker
- A control that separates the person preparing work from the person authorized to approve it.
- What it works with
- Exact debit and credit lines, posting date, Legal Entity, eligible period and approval policy.
- What you get
- A journal history that preserves preparation, review, posting and any reversal.
How the work progresses
Who uses it
Accounting preparers, finance reviewers and controllers who need to trace a balance to its evidence.
- Prepare exact balanced debit and credit lines with supporting context.
- Submit and obtain the independent review required by the applicable policy.
- Post through the authorized workflow; retain any subsequent reversal instead of editing posted history.
A concrete example
Illustrative, not customer data.
What still needs judgment
Correct setup and qualified review remain the customer's responsibility. OwnCents is not an accountant, auditor, tax adviser, or statutory filing service.
AI may suggest or explain accounting work, but cannot approve, post, close, alter posted entries, override classifications, or create balancing plugs.
Available workflows depend on your plan, permission scope, configuration and supported data. Compare plans before choosing.
Before you use journal
Can I explore this before connecting company data?
The public demo is a fixed, read-only sample company. It illustrates supported product areas without creating an account or accessing customer data; it is not proof that every configured workflow is available in the tour.
What should I verify before relying on an output?
Confirm scope, source coverage and timing. For this capability, review exact debit and credit lines, posting date, Legal Entity, eligible period and approval policy. An operating status or AI explanation does not replace the required review of accounting evidence.
Does an explanation automatically authorize a financial action?
No. AI may suggest or explain accounting work, but cannot approve, post, close, alter posted entries, override classifications, or create balancing plugs.
Continue the workflow
See the work in context.
Explore a read-only sample company, or start with your own supported data.