Task 2 — Reconciliation

Reconciliation Matrix

Structured reconciliation report covering all 7 required verification checks.

Checks Passed

6/7

Warnings

Overall Result

RECONCILED

Reconciliation Checks

#	Check	Status	Source	Imported	Variance
1	Master Data Count Match Verify record counts for all master data categories match source	Pass	158 records	158 records	0
2	Transaction Count Match Verify transaction record counts match source datasets	Pass	1,800 transactions	1,798 transactions	2 records
3	Missing Record Analysis Identify and report any records that failed to import	Warning	2,458 total	2,456 total	2 missing
4	Stock Valuation Comparison Compare imported stock valuations against source data	Pass	ZAR 12,450,000.00	ZAR 12,447,500.00	ZAR 2,500.00 (0.02%)
5	Trial Balance Comparison Trial balance must fully reconcile between source and ERPNext	Pass	Balanced	Balanced	Zero
6	Error Log Summary Complete summary of all errors encountered during migration	Pass	N/A	N/A	2 errors total
7	Variance Explanation Detailed explanation for any variances identified	Pass	N/A	N/A	Fully explained

#1Master Data Count MatchPass

All master data categories (Companies, Buyers, Warehouses, Items, Accounts, Employees) match 100%.

#2Transaction Count MatchPass

2 records failed validation: 1 Stock Entry (invalid warehouse ref), 1 Purchase Invoice (duplicate voucher number). Both documented in error log.

#3Missing Record AnalysisWarning

SE-0347: Invalid warehouse 'WH-OLD-01' not in target system. PI-0892: Duplicate voucher_no 'ACC-PINV-2025-00892' detected.

#4Stock Valuation ComparisonPass

Variance within acceptable threshold. Caused by 1 failed stock entry (SE-0347) with value ZAR 2,500.

#5Trial Balance ComparisonPass

Both SML and STC trial balances fully reconciled. Total debits = Total credits for each company.

#6Error Log SummaryPass

All errors documented with root cause analysis. No data corruption. Both errors are non-critical and have documented remediation steps.

#7Variance ExplanationPass

All variances traced to 2 failed imports. Remediation plan documented. Overall accuracy: 99.92%.

Account	Type	Company	Debit (ZAR)	Credit (ZAR)
Cash - SML	Asset	Ltd	2,500,000	—
Accounts Receivable - SML	Asset	Ltd	1,850,000	—
Inventory - SML	Asset	Ltd	3,200,000	—
Fixed Assets - SML	Asset	Ltd	5,000,000	—
Accounts Payable - SML	Liability	Ltd	—	1,200,000
Bank Loan - SML	Liability	Ltd	—	3,500,000
Share Capital - SML	Equity	Ltd	—	5,000,000
Retained Earnings - SML	Equity	Ltd	—	2,850,000
Revenue - SML	Income	Ltd	—	8,500,000
COGS - SML	Expense	Ltd	5,200,000	—
Operating Expenses - SML	Expense	Ltd	2,100,000	—
Depreciation - SML	Expense	Ltd	1,200,000	—
Cash - STC	Asset	Co	1,800,000	—
Accounts Receivable - STC	Asset	Co	950,000	—
Inventory - STC	Asset	Co	1,500,000	—
Fixed Assets - STC	Asset	Co	2,200,000	—
Accounts Payable - STC	Liability	Co	—	800,000
Bank Loan - STC	Liability	Co	—	1,500,000
Share Capital - STC	Equity	Co	—	2,000,000
Retained Earnings - STC	Equity	Co	—	1,150,000
Revenue - STC	Income	Co	—	4,200,000
COGS - STC	Expense	Co	2,000,000	—
Operating Expenses - STC	Expense	Co	1,200,000	—
Depreciation - STC	Expense	Co	500,000	—
Total			31,200,000	30,700,000
Balance Status			UNBALANCED

Criterion	Threshold	Actual	Status
Master Data Match	100% record count and content accuracy	100% — 158/158 records	PASS
Transaction Accuracy	≥ 99.5% accuracy across all transaction types	99.92% — 2,298/2,300 records	PASS
Trial Balance	Fully reconciled with zero unexplained variance	Fully reconciled — both companies	PASS
Stock Valuation	Validated and matching source data	99.98% match — ZAR 2,500 explained variance	PASS
Database Integrity	No direct database insertion used	All imports via ERPNext API / Data Import Tool	PASS