Evidence
In accounting, evidence means documentation supporting a recorded amount.
- Layer
- Lexicon
- Defined in
- Lexicon
- Components
- 5
Authority
This definition follows Internal control — SOX §404.
Every citation in this system, with the text we read and the date we checked it, is in US GAAP and where these rules come from.
Evidence, in use
Quoted from the 11 documents that use the word — what it does to an interface, in the spec's own sentence.
Rules: balance check always visible · unbalanced is a prominent error with the difference stated · source and status on the header · no delete action on a posted entry — absent, not disabled · reversal linked bidirectionally, both entries remain visible · evidence inline.
Correction — state the one change the evidence requires, naming the exact existing token, variant or primitive.
The approver sees the evidence inline — the source document, the match, the coding — not a link to it.
For founders
The same idea written for a founder: what it costs a startup that ignores it, and what to do in a real month.
- Company cards and receipts: coding, matching, reconcilingCompany cards without the month-end receipt chase: how to code card spend, match receipts, handle missing ones and reconcile the card to its statement.
- Audit-ready books before your Series AInvestors, lenders and auditors ask for the same things: accrual statements, reconciled accounts and support for every balance. How to be ready first.
- Employee expense reimbursements and accountable plansHow to reimburse employees tax-free under an IRS accountable plan: business purpose, timely receipts, excess returned, mileage and sales tax on receipts.
What it is not called
Each of these is a real word for a different thing. Using it here is what makes a product read as though it was built by someone who has not done the work.
- attachment
- file
Components that render this
The concept is not documentation-only. These are the components that name it in their specification, grouped and stated exactly as the catalog states them.
Also in Controls
Work with this concept
The calculators that compute it and the ledger payloads that carry it. A definition is where a reader starts; these are where they go next.
- Benford & round numbersTwo cheap tests over a pasted column. Neither proves anything; both tell you where to look.Tool
- Attachments and the audit trailCan you see who changed what, and get the source document?API
- Journal entry for credit card expensesFor each company card charge, debit the expense it paid for and credit Credit card payable. When the statement is paid, debit Credit card payable and credit Cash.Entry
Defined in Lexicon. This page is generated from that document, so the two cannot disagree.