Open finance skill
Do invoice, payment, deposit, and balance records tell the same story?
Trace accounts receivable (AR), the amounts customers owe, from invoice to payment and bank deposit. Find partially paid invoices and invoices marked closed with unexplained balances.
From finding to decision
Payments, credits and write-offs can each close an invoice for different reasons. Trace which amounts were applied to the invoice and whether money reached the bank. A closed status does not prove collection.
The invoice and amounts applied to it explain the balance. Money arriving at the bank has separate evidence.
Collections and finance decide whether an unexplained item needs follow-up, a different account category or an approved correction.
Level diagnostic method reviewed . Apply it to the selected records and accounting policy; the teaching example does not resolve a live account.
Financial evidence in practice
No. Open invoices, current customer balances, payment applications and bank receipts can cover different populations and clocks. A difference requires an identity and application bridge before diagnosing an error or missing cash.
Fictional $10,000 gross payments less $1,000 refunds, $250 fees and $1,750 not yet settled produce a $7,000 deposit. The totals tie; transaction identity still needs review.
Invented teaching inputs in USD cents.
{
"fictional": true,
"unit": "USD cents",
"id": "payment-bank-bridge",
"expectedDepositCents": 700000,
"differenceCents": 0,
"totalsTie": true,
"transactionReconciliation": false,
"limitation": "This is teaching arithmetic from supplied invented inputs, not source authenticity, financial assurance or authority to post."
}Download the code and input into one folder, then run:
node reproduce.mjs payment-bank-bridge.input.jsonThe code checks declared units and identities and refuses unsupported inputs. No browser or customer account is used. Source authenticity and accounting approval require separate evidence.
Reviewed 2026-10-06. Level financial-control guidance, with visibly fictional teaching examples. The example shows a control boundary, not a measured customer outcome or industry benchmark.
Read this content revision history
Continue with the related financial decision →Guided synthetic example
An invoice is marked closed even though its recorded payments do not cover the invoice total.
An illustrative allocation is 15% collecting records, 20% applying checks, 10% flagging results, 25% investigating reasons, 20% finance review and 10% choosing an action. These percentages were not measured across engagements. Actual effort varies with data quality, complexity and the issue found.
| Invoice | Status | Invoice total | Payments | Remaining |
|---|---|---|---|---|
| INV-901 | Closed | $12,000 | $9,500 | $2,500 |
| INV-902 | Paid | $4,800 | $4,800 | $0 |
Recompute invoice total minus recorded payments, then compare that preliminary balance with workflow status. Credits, write-offs and payment-to-deposit continuity require separate evidence absent from this table.
Needs review
INV-901 is marked closed with $2,500 remaining before any unrecorded credits or write-offs; the supplied records do not explain the difference.
At Level, we record the review logic, known explanations, and questions our finance professionals use in this situation. AI applies that documented human judgment to organize the most plausible reasons, without pretending it knows which reason is true.
Possible reasons to investigate
The difference could be a write-off, credit, missing payment, migration issue, or an incorrect status.
In a Level engagement, a Level finance professional validates the source evidence, challenges the AI-assisted analysis, and decides which explanation is supported.
Trace payment, credit, and write-off evidence before correcting the receivable or documenting the resolution.
Each skill uses an independent synthetic scenario. Shared month labels do not mean the examples describe one company or a single financial period.
Accounting review examples
These are additional review scenarios to discuss with your accountant or automation team. They describe what to check and when a person needs to investigate. They are illustrative, not software tests you can run here or proof of how a particular vendor works.
Test: Compare the invoice, credits, payment allocations, deposit, unpaid balance and status as of the same date.
Expected: Investigate an invoice marked closed when a remaining balance cannot be explained.
Pause and investigate when: Payment allocations are missing or the reports use different dates.
Test: Compare unpaid invoices and bills, aging reports and the AR and AP balances in the old and new general ledgers at the same cutoff.
Expected: Matching totals still need to be supported by the individual unpaid items.
Pause and investigate when: Old and new record IDs cannot be linked, or a ledger difference is unexplained.
Test: Open the imported accounting record and check its balance, payment allocation and effect on the books.
Expected: An import-success message does not prove the accounting result is correct.
Pause and investigate when: The posted record cannot be checked or the result is unexpected.
Use this system
The JSON download is a sample record file to inspect with an AI assistant or developer. It is not a file to upload into your accounting software.
Website example JSON and registry: CC BY 4.0 (attribution required). Downloadable toolkit ZIP: MIT. Each version identifies its own frozen examples.
Developer preview: AI-assistant helper (MCP)
This tool call returns fixed, invented sample records only. It does not connect to your books. Read the setup instructions.
run_synthetic_example {"slug":"ar-integrity-review"}This check organizes evidence and surfaces exceptions. A person with finance domain expertise still needs to interpret the result, validate the source records, and discuss the operating decision.
Open source does not mean open client data. We publish reusable finance tools, checks, templates, and playbooks. Client records, workpapers, credentials, communications, and private configurations remain confidential.
Use it yourself, or bring us the messy part
Tell us where the records stop making sense. We will reply with the first check to run, the records it needs, and the decision that still needs human finance judgment.
Install the free skills yourself