3-Way Revenue Match
Trace which accounts feed which, and how much of the money leaves the expected path, to show the routes no normal process takes.
- General ledger alone
What it checks
- The ONLY three-way in the app — one category, three run-time selectors, not a fixed menu. The matcher is identical whatever the user picks.
- A leg is a pairing between two chosen groups. Leg 1: 1st → 2nd. Leg 2: 2nd → 3rd.
- Each arrow shows the amount that flowed source → destination, and just below it the % of the destination that did NOT come from the source, measured against the previous element (e.g. 96,000 revenue → receivable, then 25% of receivable not from revenue = 25,000 ÷ 100,000).
- That not-from-source % is the point: even when the flow is followed, the destination carries debits from elsewhere, and this surfaces them against the source without the reader doing arithmetic.
- Not followed, outflow — a source-group posting whose counterpart is NOT the next group (e.g. revenue not reaching receivable).
- Not followed, inflow — a destination-group debit whose counterpart is NOT the source group (e.g. receivable debits not from revenue — this is exactly where output VAT lands, driving the +21%).
- Take no position on why. Every figure links to its journals with the accounts as posted; the reviewer concludes.
How the result is read
Both directions matter and neither is judged. A source amount that skipped the next group and a destination debit that arrived from somewhere else are two different questions, and the tool answers both by listing the journals rather than ranking them. In the revenue preset the inflow bucket is dominated by output VAT — the receivable is booked gross, revenue net — and that is not flagged as wrong: it is shown, the reviewer sees the VAT account on the drill, and clears it.
The worksheet, on the demo engagement
Three-Way Flow, as the application draws it for Harrow Precision Engineering Ltd, the fictional demo engagement — one row per leg of the chosen three-way, plus its two not-followed buckets.
- Receivable vs revenue
- 121%
- Into AR not from revenue
- 25,000
- Cash vs receivable
- 83%
Receivable is 121% of revenue — even the part fully sourced from revenue does not make the two match, because 25% of receivable debits did not come from revenue while 4% of revenue never reached receivable. Cash is 83% of receivable. Every figure links to its journals — the call is yours.
Result grid6 rows
| From | To | Amount | Share |
|---|---|---|---|
| Revenue · 1st | Receivable · 2nd | 96,000 | 25% not from revenue |
| Revenue · 1st | Not to receivable | 4,000 | 4% of revenue |
| Not from revenue | Receivable · 2nd | 25,000 | 25% of revenue |
| Receivable · 2nd | Cash · 3rd | 98,000 | 2% not from receivable |
| Receivable · 2nd | Not to cash | 4,000 | 3% of receivable |
| Not from receivable | Cash · 3rd | 2,000 | 2% of receivable |
In the application
3-Way Revenue Match is filed under Revenue & receivables, index letter C. "Run all analyses" runs it with every other analysis the ledger can answer. The worksheet states the population it tested on its face — or "Not applicable" with the reason when a column it depends on is empty — and the Excel workbook the engagement exports files it under C, beside an index of the source files with their SHA-256 fingerprints.
Also listed in the application as The "Spaghetti" Flow
, Three-Way Flow
.
Read it with
Run your next audit file test without the Excel crash.
One free engagement to evaluate, valid 60 days. The ledger never leaves the machine.
- 20 minutes
- Runs on a fictional engagement
- No client data required