Propose entries and preserve revisions

Translate each supported conclusion into a proposed adjustment register. Assign an issue ID. Show account, debit, credit, legal entity, period, tax effect, cash effect, statement lines, disclosure effect, evidence, conclusion state, preparer, reviewer, and posting status.

Test three controls before posting: debits equal credits; the accounts and period implement the memo; and the entry does not duplicate an amount already recorded elsewhere. Then cross-reference the schedule that produced the amount.

When new evidence changes a proposal, do not replace the row. Mark the earlier version superseded, record who changed it and why, and add the reversal or replacement. Distinguish an arithmetic correction, new evidence, changed estimate, and changed accounting conclusion.

The capstone grades the revision trail. A thoughtful initial view revised in response to decisive evidence is stronger than an unsupported final answer that happens to match the instructor file.

The checkpoint package includes the original proposal, revised proposal, posting batch, and a bridge from unadjusted to adjusted trial balance. Every difference should answer “which issue, which evidence, and which version?”