Manual Adjustments & Audit Attachments

Manual Adjustments & Audit Attachments

Not every accounting entry originates from a blockchain transaction or CEX trade. Manual adjustments handle accruals, corrections, reclassifications, and other entries that require human judgment. Audit attachments provide the supporting documentation trail. Transaction groups organize related transactions for clearer reporting.

Availability

These features are available on qualifying plans.

Manual Adjustments

Navigate to Manual Adjustments in the sidebar to manage adjustment entries.

Why Manual Adjustments

Common scenarios requiring manual adjustments:

Scenario	Example
Accruals	Recognize staking rewards earned but not yet claimed
Corrections	Fix a misclassified transaction after period close
Reclassifications	Move a balance from one GL account to another
Provisions	Record a provision for impairment or bad debt
Year-end entries	Closing entries, tax provisions, audit adjustments
Off-chain events	Record equity changes, OTC trades, or legal settlements

Creating an Adjustment

1. Click New Adjustment
2. Fill in the adjustment details:
   • Date — The effective date of the adjustment
   • Description — Clear narrative explaining the purpose
   • Justification — Why this manual entry is necessary (required for audit trail)
   • Journal lines — Debit and credit lines with GL accounts and amounts
3. Submit for approval

The adjustment is saved in Pending status.

Example: Acme Digital Holdings records accrued staking rewards for December:

Account	Debit	Credit
Accrued Staking Receivable	€8,420
Staking Income — Accrued		€8,420

Justification: “Accrue ETH staking rewards earned Dec 15–31, not yet claimed on-chain. 4.2 ETH at €2,005/ETH.”

Approval Workflow

Manual adjustments follow a maker-checker workflow:

Created (Pending) → Approved → Posted
                  → Rejected

Pending adjustments:

• Visible to all workspace members with journal permissions
• The list shows a badge count of pending items

Approval:

1. A different user (not the creator) reviews the pending adjustment
2. Reviews the journal lines, justification, and supporting documents
3. Clicks Approve or Reject
4. If rejected, provides a reason

Posting:

Once approved, the adjustment can be posted to the ledger:

1. Open the approved adjustment
2. Click Post
3. CryptaCount creates the journal entry with a reference linking back to the adjustment

Note

The creator cannot approve their own adjustment. This separation of duties is enforced by the system and cannot be overridden.

Adjustment States

State	Description
Pending	Awaiting approval from a different user
Approved	Reviewed and approved — ready to post
Rejected	Reviewed and rejected with reason
Posted	Journal entry created and posted to ledger

Audit Attachments

Navigate to Audit Attachments in the sidebar to manage supporting documents.

Supported Attachments

Upload any document that supports an accounting entry:

• Invoices and receipts — PDF, image files
• Bank statements — PDF exports from fiat accounts
• Exchange confirmations — Trade confirmations from CEX platforms
• Board resolutions — Approval documents for significant transactions
• Valuations — Third-party valuation reports for fair value assessments
• Contracts — OTC trade agreements, loan agreements
• Correspondence — Emails or letters relevant to transactions

Uploading

1. Click Upload
2. Select one or more files
3. Assign metadata:
   • Related entity — Link to a journal entry, transaction, or period
   • Description — Brief description of the document
   • Tags — Optional categorization tags
4. Upload

Files are stored securely and linked to the specified entity. Auditors can navigate from any journal entry to its supporting attachments.

Accessing Attachments

Attachments can be accessed from multiple points:

• Attachment library — Browse all attachments under Audit Attachments
• Journal entry detail — View attachments linked to a specific entry
• Transaction detail — View attachments linked to a transaction
• Period close — Review attachments relevant to the closing period

Download & Export

• Download individual attachments
• Bulk download all attachments for a period (useful for external audit)
• Attachment metadata is included in audit trail exports

Transaction Groups

Navigate to Transaction Groups in the sidebar to organize related transactions.

Why Group Transactions

Complex operations often span multiple on-chain transactions. Grouping them provides:

• Clearer reporting — View the full economic event, not individual fragments
• Easier reconciliation — Match grouped transactions against CEX or bank records
• Audit trail — Document why transactions are related

Common Groupings

Group Type	Example
Multi-step DeFi operation	Approve + swap + stake as one economic event
Bridge transfer	Bridge out on chain A + bridge in on chain B
OTC trade	Multiple wallet transfers constituting one off-exchange deal
Treasury rebalance	Series of swaps executed as a single rebalancing decision

Managing Groups

1. Create a group — Give it a name and description
2. Add transactions — Select transactions to include in the group
3. Expand/Collapse — Toggle between viewing individual transactions and the group summary
4. Archive — Archive completed groups to keep the active list clean

Groups display a summary showing:

• Total value of grouped transactions
• Net asset movement
• Date range
• Transaction count