Overview
Both Cash Proof – Standard and Cash Proof – Advanced rely on accurate Chart of Accounts (COA) mapping to consistently identify missing data and generate appropriate reconciling items. This article explains:
How Audit Sight maps accounts
Why COA mapping matters
How specific account classifications impact Cash Proof results
The objective of COA mapping is not to change a client’s chart of accounts. Instead, Audit Sight interprets the existing COA so the Cash Proof module can apply the correct audit logic.
Why Chart of Accounts Mapping Matters
Cash Proof analyzes individual journal entry combinations and bank activity to identify:
Missing bank accounts
Unusual cash-related journal entries
Accruals and timing differences
Reconciling items explaining differences between book and bank activity
When accounts are mapped incorrectly, Cash Proof may generate unexpected or unusual reconciling items. Reviewing and validating key mappings is critical to ensuring accurate results.
How Mapping Works in Audit Sight
Each general ledger account is mapped to a standardized account category within Audit Sight.
During data upload, mappings can be:
Assigned manually, or
Automatically suggested by Audit Sight’s Rules Engine + AI
Mappings are visible in the Chart of Accounts UI
Accounts can be remapped at any time, and Cash Proof results will update accordingly
Key Account Mappings to Review
The following sections highlight high-impact account mappings that should be reviewed before finalizing Cash Proof results.
Cash Account Mapping
While “Cash” may appear to be a single financial statement category, Audit Sight supports four distinct cash classifications to handle different audit use cases (e.g., bank accounts, timing accounts, payment processors).
| Upload ID | Chart of Accounts UI | Description | Cash Proof – Standard Impact | Cash Proof – Advanced Impact |
|---|---|---|---|---|
asset:current:cash | Cash | Represents a true bank account | Creates an alert if no banking data is mapped | Creates a Missing Bank Account reconciling item |
asset:current:cashDepositsAndInvestments | Cash → Deposits and Investments | CDs or money market accounts | No impact | Reconciling item: Cash Deposits and Investments |
asset:current:cashNonBankAccounts | Cash → Non-Bank Account | Petty cash or expense processing accounts | Change in accrual reconciling item (expense side) | Change in accrual reconciling item (expense side) |
asset:current:undepositedFunds | Cash → Undeposited Funds | Undeposited funds or payment processors (e.g., Stripe, PayPal) | Change in accrual adjustment (revenue side) | Change in accrual adjustment (revenue side) |
Change in Accruals
Cash Proof automatically calculates changes in accrual balances based on how accounts are mapped. These changes feed directly into the Revenue Cash Proof and Expense Cash Proof.
Revenue Accrual Mappings
| Upload ID | Chart of Accounts UI |
|---|---|
asset:current:undepositedFunds | Cash → Undeposited Funds |
asset:current:accountsReceivable | Accounts Receivable |
asset:current:accountsReceivable:allowanceForDoubtfulAccounts | Accounts Receivable → Allowance for Doubtful Accounts |
liability:current:other:billingsInExcessOfCost | Other → Billings in Excess of Cost |
liability:current:other:customerDeposits | Other → Customer Deposits |
liability:current:other:deferredRevenue | Other → Deferred Revenue |
Expense Accrual Mappings
| Category ID | Chart of Accounts UI |
|---|---|
asset:current:cashNonBankAccounts | Cash → Non-Bank Account |
asset:current:inventory | Inventory |
asset:current:prepaidExpenses | Prepaid Expenses |
liability:current:accountsPayable | Accounts Payable |
liability:current:creditCardPayable | Credit Card Payable |
liability:current:payrollLiability | Payroll Liabilities |
liability:current:tax | Tax |
liability:current:other | Other |
liability:current:other:accrued | Other → Accrued |
liability:noncurrent:tax | Tax |
Key Account Rollforwards
Audit Sight generates key account rollforwards as part of Cash Proof to identify reconciling items. These rollforwards are highly dependent on proper COA mapping.
Key Account Mappings for Cash Proof – Standard Rollforwards
| Category ID | Drop-Down Label | Notes |
|---|---|---|
| Fixed Assets | ||
asset:nonCurrent:fixed | Fixed Assets | |
asset:nonCurrent:accumulatedDepreciation | Fixed Assets → Accumulated Depreciation | Ensures gain or loss on sale of fixed assets is calculated correctly |
expense:operating:depreciation | Depreciation | |
expense:nonOperating:gainLossOnFixedAssets | Non-Operating → Gain or Loss on Fixed Assets | Ensures gain or loss on sale of fixed assets is correct |
| Equity | ||
equity:ownersEquity | Owner’s Equity | |
equity:retainedEarnings | Retained Earnings | Excluded from capital contributions and distributions |
| Debt | ||
liability:current:debt | Current → Debt | |
liability:noncurrent:debt | Non-Current → Debt | |
| Sales Tax | ||
liability:current:salesTax | Current → Sales Tax | |
| Intangibles (Amortization Expense) | ||
expense:operating:amortization | Operating → Amortization | |
Final Notes and Best Practices
Changes to COA mapping can be made at any time. Once updates are made a Standard Cash proof will auto generated. A cash proof advanced must be requested again.
If you are unsure how an account should be mapped, contact Audit Sight Support before finalizing your conclusions.
