To check an individual account, a statistical sample of the posted documents is to be performed. In order to be able to use the sample, related postings must be netted, such as cancellations and credit notes. Each invoice or document must exist only with the final total effectively posted to that account. Examples:
1. document A was posted in January and completely canceled in March. Document A must not exist for sampling because posting and reversal cancel each other out.
2. document B was posted in February and in April there was a credit note for 10% of the total for the document. Document B may only exist for 90% of the total in order to obtain the actual final total.
The balancing of the related postings is necessary because each posting is broken down into "money units" of the same size in order to draw larger postings with a higher probability during the sampling process. If a document was completely canceled (example 1.), it is present twice in the initial quantity for the sample, although it is ultimately not present in the account. If a credit note was posted for a document (example 2.), the document is present in the initial quantity with mor than a 100% of its total and thus also falsifies the probability of the draw.
Is there a technical possibility to balance postings that are related in the above mentioned way, e.g. with a report?