Supplier statement vs AP ledger
A supplier statement is the supplier's view of invoices, credits and balance activity. An AP ledger export is your organization's recorded view. Reconciliation aligns comparable records, explains differences and preserves items that require judgment.
What each source represents
| Source | Usually contains | Control question |
|---|---|---|
| Supplier statement | Supplier account reference, document number, invoice or credit date, gross amount, currency and supplier closing balance. | Does the file cover the intended supplier, account and statement period? |
| AP ledger or open-item export | Internal document reference, posting date, debit/credit or signed amount, currency, supplier identifier, status and description. | Is the export complete for the same supplier and cut-off, including credits and unposted items where relevant? |
Common field mapping
| Comparison field | Supplier statement examples | AP ledger examples | SupplierRecon treatment |
|---|---|---|---|
| Reference | Invoice no., credit no., document no. | Invoice reference, document number | Read as text, normalized with Unicode NFKC, trimming and uppercase conversion. |
| Amount | Gross amount, open balance | Signed amount, debit and credit columns | Converted to integer minor units using confirmed decimal, grouping and sign rules. |
| Date | Invoice date, statement date | Document date, posting date | Parsed using the confirmed date format or an Excel serial day; compared without timezone shifts. |
| Currency | Currency or statement currency | Transaction currency | Required inside every deterministic matching boundary; totals remain separated by currency. |
| Supplier | Name or account number | Vendor name, supplier ID | Protects exact matching and filters multi-supplier AP exports. |
Why balances and rows differ
- Missing invoice: the supplier statement includes a document not present in the AP export.
- Unrecorded or unapplied credit: a credit appears on one side or has not been applied to the same item.
- Duplicate record: repeated raw rows or repeated references need source-system verification.
- Timing and date window: document and posting dates cross the selected cut-off.
- Supplier scope: an AP export includes several suppliers or a different supplier account.
- Amount or sign interpretation: tax, freight, partial posting, decimal conventions or debit/credit direction changes the comparable amount.
How SupplierRecon performs the check
- Load the two CSV or XLSX files locally and confirm worksheet, header and field mappings.
- Confirm amount, date, currency, supplier scope and conservative matching rules.
- Set aside only unique one-to-one results that satisfy the exact rules.
- Present tolerance, one-to-many sum, ambiguous and similar-text candidates for review.
- Report unmatched rows, ten exception categories and control totals by source and currency.
- Export the source trace, rules, decisions and manifest in an Excel workpaper.
Scope of the result
A balanced workpaper shows that every loaded row was classified and every loaded amount is represented in a control-total category. It does not prove that either source was complete, that the accounting treatment was correct, or that the supplier balance was confirmed by audit.