Accounting integrity is not one number. Lynka checks several relationships that should reconcile when they describe the same business event, while keeping different concepts separate when they do not.
Trial Balance
Posted journal debits and credits must balance. The journal header total must also agree with the lines.
Balance Sheet
Assets should equal liabilities plus equity, including current-period earnings where appropriate.
Accounts Receivable
Operational A/R comes from posted customer invoices minus valid cleared settlement. The ledger A/R account should reconcile to the same real, non-excluded customer receivables when both sides use the same scope.
A pending payment does not reduce the receivable as if it were cleared cash.
Revenue versus invoice total
Invoice total can include tax and other billing components. Ledger Sales Revenue represents the revenue portion. Therefore total billings can be higher than revenue even when both are correct.
Cash
Cash reporting uses cleared, non-excluded payment activity where the metric claims to represent settled cash. Pending payment attempts are not cash.
Tax payable
Tax payable should reconcile to the tax component of posted taxable activity under the configured accounting rules. Tax is not revenue.
Inventory
The Inventory ledger account should reconcile with operational inventory value when both use the same real-stock universe and valuation basis. Reporting-excluded test or fixture products should not leak into one side only.
Historical corrections
When an old posted journal is wrong, use an auditable correction or reversal where possible. Rewriting a settled historical source can make the ledger appear cleaner while destroying the evidence needed to understand what happened.
Different metrics that should not be forced together
- won deal value and invoice total
- invoice total and revenue
- revenue and cash
- purchase order value and Accounts Payable
- goods received and supplier bill amount
Each pair can relate, but they answer different questions and can occur at different times. Last modified on September 7, 2026
