1400 · Prepaid Expenses ← 2000 · Accounts Payable

rule: advance_payment_release

Cross-references AP invoices paid in advance and releases the matching prepaid balance based on each invoice's payment terms.

1120 · Allowance for Doubtful Accounts ← 1100 · Accounts Receivable

rule: bad_debt_provision

Runs the AR aging analysis and applies the 90-day provision policy to compute the allowance balance.

2100 · VAT Control ← 1100 · Accounts Receivable

rule: vat_output_reconciliation

Pulls output VAT from invoiced sales in Accounts Receivable to reconcile the VAT Control account.

2100 · VAT Control ← 2000 · Accounts Payable

rule: vat_input_reconciliation

Pulls input VAT from vendor bills in Accounts Payable to reconcile the VAT Control account.