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Module 3 · ~35 min

Date and amount differences

When two of three fields agree but one differs: date_mismatch, amount_variance, part_paid, and ambiguous_match. Investigate without inventing a match.

Progress this module0/3 required labs passed

A date difference (date_mismatch) is when the reference and amount match exactly, but the dates do not agree — even by one day. It is the same invoice, but it is not fully reconciled.

An amount difference (amount_variance) is when the same invoice reference appears on both sides but the amounts differ. This could be a short-payment, price variance, tax difference, or credit applied on one side only.

A part-paid item (part_paid) is when the statement shows the full invoice amount, but your accounting system shows only a smaller remaining balance — part has already been paid or credited.

An ambiguous match (ambiguous_match) is when a statement line's amount and date match more than one of your invoices, and there is no reference number to break the tie. The software refuses to guess.

  • Date off by a day with same reference and amount → date_mismatch. Check which date is correct and correct your system if needed.
  • Same reference, different amount → amount_variance. Check for tax, freight, FX, or short-payment differences.
  • Statement shows full amount, your system shows less → part_paid. Confirm the partial payment cleared and the remaining balance is correct.
  • Same amount and date, multiple invoices match → ambiguous_match. Do not guess — identify the correct invoice by checking PO numbers or contacting the supplier.
  • What to do in your accounting system: for date_mismatch — correct the wrong date. For amount_variance — resolve the price/tax/FX difference. For part_paid — confirm the partial payment. For ambiguous_match — identify the correct invoice without guessing.

Watch: see each category in the software

Date differences

Check which date is correct, then correct if needed

Quick check

Quick check: Date differences

Answer every question, then check. Pass bar is shown after submit.

  1. 1. The reference and amount match exactly, but the dates don't agree — even by one day. What do you do?

Amount doesn't match

Resolve the price, tax, or short-payment difference before clearing

Quick check

Quick check: Amount doesn't match

Answer every question, then check. Pass bar is shown after submit.

  1. 1. The same invoice reference appears on both sides, but the amounts differ. What do you do?

Part-paid — billed in full, partly settled

Confirm the partial payment cleared and the remaining balance is correct

Quick check

Quick check: Part-paid

Answer every question, then check. Pass bar is shown after submit.

  1. 1. The statement shows the full invoice amount, but your accounting system shows only a smaller remaining balance. What do you do?

Ambiguous — can't safely match

Identify the correct invoice — do not guess

Quick check

Quick check: Ambiguous — can't safely match

Answer every question, then check. Pass bar is shown after submit.

  1. 1. A statement line's amount and date match more than one of your invoices, and there's no reference number to break the tie. What do you do?

Lab 2.1 — Partial match board

Pair clear exact matches. For partials (2 of 3), still pair them but you will tag disposition in the next step mentally: leave true traps unmatched.

The statement this lab is drawn from

Harbury & Blake Industrial Supplies Ltd

Unit 7, Pennington Trade Park

Foleshill Road, Coventry CV6 5RJ

VAT 412 8876 03 · Company 04871260

Account no.
HB-04182
Statement date
31 July 2026
Statement no.
ST-2026-07-0413
Currency
GBP (£)
Terms
30 days net
Basis
Open item

Statement of account

Account of Westmere Joinery Ltd · Accounts Payable, 14 Calder Way, Holbeck, Leeds LS11 8QP

Documents outstanding at 31 July 2026, in date order
DateReferenceDescriptionDebitCreditBalance
01 JulBalance brought forward — 2 documents open at 30 June$3,412.60
03 JulINV-20714Steel banding, 20 mm × 40 coils$1,284.00$4,696.60
09 JulINV-20776Hardwood dowel stock, 12 mm × 300 lengths$2,145.80$6,842.40
14 JulCRN-3391Credit note — 6 coils returned damaged, against INV-20714$192.60$6,649.80
17 JulINV-20831Cabinet hinges, 100 mm brass, 12 boxes$968.40$7,618.20
22 JulALL-8802Payment allocated in part to INV-20776 — balance remains open$1,000.00$6,618.20
28 JulINV-20907Abrasive belts, assorted grits, 15 packs$1,376.25$7,994.45
30 JulINV-20915Carriage, next-day pallet, against INV-20907$45.00$8,039.45
Totals for period$5,819.45$1,192.60
Balance carried forward at 31 July 2026$8,039.45

Ageing of the closing balance

Current31–6061–90Over 90Total
$4,626.85$2,128.60$1,284.00$0.00$8,039.45

Remittance advice

Please quote account HB-04182 and the individual document references on all payments. Where a payment settles part of a document only, please state which document it is against; unallocated cash is held on account and will show as a credit on next month's statement rather than clearing an invoice.

Queries on any line above should be raised within 14 days of the statement date.

Detach and return with payment — Account HB-04182 — Statement ST-2026-07-0413 — amount remitted £ ______________ — documents settled ______________________________

Click a statement line, then click an AP line to pair. Click a pair badge to unlink. Archetypes: S1 × L2.

No lines paired yet. Select a statement line to begin.

Bellweather Hydraulics

44 Industrial Ave, Braeside VIC 3195

Statement date: 2026-04-12

Vendor statement(S1 — open-item statement)

AP / ERP extract

Lab 2.2 — Amount mismatch clinic

Classify each scenario. Short-pays and tax differences are amount mismatches — not exact matches.

Select a card, then click a bucket. Timing and report-flavour mistakes that look like “missing” are critical fails.

Module 2 check — misconception-based

Answer every question, then check. Pass bar is shown after submit.

  1. 1. Statement line INV-2099 ($400) has no obvious AP counterpart. Your AP has a line OTHER-99, also $400, dated one day apart — for a different vendor's invoice. What's the right call?

  2. 2. Same invoice number both sides. Statement shows $1,100 (GST-inclusive); your AP shows $1,000 (GST-exclusive). What's this?

  3. 3. You short-paid an invoice by $50 for damaged goods. The vendor's statement still shows it fully open. Reference and date otherwise agree. What's this?

  4. 4. Same amount and date both sides. Your AP shows INV-44; the vendor's statement shows CN-44 (a credit note). What's this?

Statement Zen Academy TeamBuilt from Statement Zen's own vendor statement reconciliation engineering and casework — pending Michael's named byline commitment (spec.md section 7). · Last updated