Which trial-balance version did you approve?

We recommend recording its extraction date, reporting period, whether it precedes or follows closing entries and who reviewed it. If an entry is added to the source after extraction, do not assume the imported version includes it; show its effect in the comparison and agree its in-scope treatment with the responsible person.

If approved financial statements are available, identify the version used for comparison and any intervening entries. Otherwise state the limitation: project-team approval of a migration file is not professional approval of financial statements.

The Companies Law requires a company to maintain accounting records and supporting documents for its activities, contracts and financial statements. The proposed version register is a tool for organising evidence, not a statutory template prescribed for every project.

Check the cutover boundary

Rather than repeating an account-group checklist, test evidenced transactions around the agreed cutover date. Ask where each was recorded, whether it entered opening balances or new-system operations, and whether an item remained open in the source while its settlement was recorded in the new system without a clear link.

We recommend a cutover record identifying transactions entered after migration-file extraction and who decides their treatment. These are test questions, not rules determining any transaction's accounting recognition date or tax point.

Is the difference in the source or transfer?

First compare the source version agreed for the test with its detail inside the source. If they conflict there, investigate the original data. If they agree, trace import results, transformations and account mapping. If different versions were compared, establish a common basis before attributing the issue to the new system.

For account-group reconciliations and general migration steps, see Migrating data to Odoo rather than repeating a checklist without an identified version.

What should balance-acceptance evidence record?

We suggest a record for each balance group identifying the source version, document references, migration-file version, comparison result, explanation or reservation and review owner. “Migration successful” does not replace that evidence chain.

Aleem provides configuration, balance migration and testing within implementation scope. Bookkeeping or statement preparation through the accredited partner firm requires direct client contracting and payment to that firm; Aleem does not perform or sign its work and receives no referral commission.

By Aleem Consultations.

To define balance sources, cutover boundaries and acceptance evidence, request Odoo accounting implementation.