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Understanding the roles in the journal entry approval process.

Workflow Stages

  1. Draft - Entry being prepared
  2. Pending - Submitted for review
  3. Approved - Posted to ledger
  4. Rejected - Returned for corrections

Roles

Preparer (Accountant)

  • Creates journal entries
  • Submits for approval
  • Corrects rejected entries

Approver (Manager)

  • Reviews pending entries
  • Approves or rejects
  • Provides feedback

Process Flow

  1. Accountant creates entry
  2. Submits for approval
  3. Manager reviews
  4. Approves (posts) or rejects (returns)

Key Rules

  • Users cannot approve their own entries
  • Approved entries cannot be edited
  • All actions are tracked in audit trail

Next Steps