approvalv1.0
Journal Entry Approval & Posting
General Ledger
Manual journal created → submitted for review → approved → posted to GL → audit trail recorded.
AccountantAdmin
⚡ Trigger: Manual adjustment or correction required in GL
1
Create Journal Entry
Accountant creates a manual journal entry with debit and credit lines that balance.
Role: AccountantTrigger: Correction or adjustment neededAction: Journal entry drafted
2
Attach Supporting Documentation
Supporting docs (receipts, memos, corrections) attached to the journal entry.
Role: AccountantTrigger: Entry createdAction: Documentation uploaded
3
Submit for Review
Journal submitted to admin for second-eye review.
Role: AccountantTrigger: Entry completeAction: Review request sent
Admin: Journal entry pending review
?
Approved?
Decision
Does the admin approve the journal entry?
Role: AdminTrigger: Review notificationAction: Review debits, credits, and documentation
✅ Yes → Step 5 - Post to GL❌ No → Step 6 - Return for Correction
5
Post to General Ledger
Approved journal is posted. Accounts affected are updated.
Role: SystemTrigger: Approval grantedAction: GL updated, audit trail recorded
6
Return for Correction
Entry returned to accountant with notes.
Role: AdminTrigger: Issues foundAction: Entry returned with rejection reason
