When this guide is useful
A personally paid expense enters both the bank feed and an owner reimbursement request.
The distinction that matters
A business record should identify one underlying expenditure and its reimbursement separately. Two payment records do not justify recording the same expense twice.
A worked situation to investigate
A consultant uploads a card receipt, records a reimbursed expense and also imports the card statement into the business books.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.