Controlled Record · ACC-MAP

Accounting Map

A working crosswalk between entities, assets, agreements, transactions and accounting records. It is designed to make each material event traceable from legal authority through financial recording and reconciliation.

Control boundary: This page contains no financial balances and does not establish a chart of accounts, tax treatment, valuation or completed transaction. Final account codes and entries must come from the authorized accounting system and qualified accounting review.

Ledger Crosswalk

Account mapping register

Populate the account-code fields only after the responsible entity, transaction and underlying agreement have been verified.

Map ID	Transaction	Entity / Book	Asset / Activity	Economic Event	Debit Account	Credit Account	Subledger / Class	Source Document	Approval	Reconciliation	Tax / Reporting Review	Status
ACC-001	TXN-0001	Production entity	Aquaculture facility	Lease / asset use	TBD	TBD	Facility / lease	AGR-001 + title evidence	TBD	Bank/AP or asset schedule	Review required	PENDING VERIFICATION
ACC-002	TXN-0002	Production / Processing	Harvested fish	Inventory sale / transfer	TBD	TBD	Inventory / COGS	AGR-002 + invoice + delivery	TBD	Inventory-to-invoice	Review required	PENDING VERIFICATION
ACC-003	TXN-0003	Processing entity	Processing equipment	Purchase / lease	TBD	TBD	Fixed asset / lease	AGR-003 + invoice/title	TBD	Asset register	Review required	PENDING VERIFICATION
ACC-004	TXN-0004	Processing / Distribution	Packaged fish	Product sale / supply	TBD	TBD	Inventory / revenue	AGR-004 + PO/invoice	TBD	Inventory-to-sales	Review required	PENDING VERIFICATION
ACC-005	TXN-0005	IP owner / licensee	Trademark/IP/know-how	License	TBD	TBD	IP / royalty	AGR-005 + IP record	TBD	Agreement-to-receipt	Valuation/tax review	PENDING VERIFICATION
ACC-006	TXN-0006	Foundation/programme entity	R&D activity	Funding / service	TBD	TBD	Programme / grant	AGR-006 + project file	TBD	Restricted-fund or project reconciliation	Charitable-purpose/private-benefit/grant review	PENDING VERIFICATION
ACC-007	TXN-0007	Service provider / recipient	Shared services	Management/admin/technical service	TBD	TBD	Service expense/revenue	AGR-007 + allocation support	TBD	Invoice-to-cost allocation	Compensation/related-party review	PENDING VERIFICATION
ACC-008	TXN-0008	Asset owner / user	Facility/infrastructure	Asset use	TBD	TBD	Occupancy/use	AGR-008 + usage record	TBD	Usage-to-charge	Asset-use/tax review	PENDING VERIFICATION
ACC-009	TXN-0009	Finance entity	Cash/capital	Loan / capitalization	TBD	TBD	Debt/equity/capital	AGR-009 + funding proof	TBD	Bank-to-ledger	Finance/AML-KYC/tax review as applicable	PENDING VERIFICATION
ACC-010	TXN-0010	Foundation	Donation/grant funds	Receipt of charitable funds	TBD	TBD	Contribution / restricted fund	AGR-010 + receipt	TBD	Bank-to-donor record	Restriction/reporting review	PENDING VERIFICATION
ACC-011	TXN-0011	Authorized entity	Goods/services	Procurement	TBD	TBD	Expense / inventory / asset	AGR-011 + PO/invoice	TBD	PO-receipt-invoice	Procurement/conflict/tax review	PENDING VERIFICATION

Accounting Controls

Required evidence before posting

Authority

Confirm the entity is authorized to enter the transaction and the approving person has documented authority.

Recognition

Determine the economic event and appropriate accounting treatment from the actual facts and governing accounting framework.

Support

Retain executed agreements, invoices, receipts, delivery records, payment proof and other primary evidence.

Reconcile

Match the accounting entry to the transaction register, bank/subledger records and supporting documentation.

Related-organization reporting: Form 990 filers may have Schedule R reporting obligations concerning related organizations and specified transactions. The accounting map therefore includes a reporting-review gate; it does not itself determine whether an entity is a related organization or whether a filing is required.

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