AR and AP Migration Reconciliation Checklist
An AR and AP migration is not complete because a conversion file was accepted. It is complete when open-item detail, identities, aging, control accounts, and the first reporting cycle agree at one documented cutoff.
Freeze one cutover population for an AR and AP migration
Define the legacy and target cutoffs, legal entities, currencies, document types, statuses, and historical records retained after go-live. Keep conversion-loaded opening balances distinct from current-period activity.
A single AR or AP opening balance total is not proof that individual customers, vendors, invoices, bills, credits, payments, and applications survived the move.
The takeaway: A source cutoff travels with every reconciliation and decision.
Reconcile identities and open-item detail
Compare customer and vendor IDs, approved crosswalks, document numbers, dates, original amounts, open balances, credits, payments, write-offs, and applications. Then foot aging totals and AR or AP control accounts to the ledger.
Classify any difference before fixing it: missing, duplicate, timing, status, mapping, application, conversion residue, or accounting treatment. Assign an owner and next action to each exception.
The takeaway: Aggregate agreement does not excuse unexplained record-level differences.
Verify the target and first close
After an import or adjustment, read the target records and financial result back. Then make sure the reporting mirror uses the same attributable population, not an earlier cached copy.
Use the first month-end after go-live to repeat the core AR, AP, cash, WIP, and reporting comparisons. A successful import response is not the final financial verification.
The takeaway: Accepted, posted, and financially verified are different states.
Get the next one
Get next week's benchmark by email
Real numbers from 2,200+ service businesses. One email a week.
Level Operating Rules used here
Level Operating Rules are reusable finance-side controls for deciding when a system output is trustworthy enough to support an operating decision. They are Level guidance, not vendor instructions, universal configurations, or assurance opinions.
- LOR-010: see the Financial Systems Field Guide for the complete control framework.
- LOR-017: see the Financial Systems Field Guide for the complete control framework.
- LOR-018: see the Financial Systems Field Guide for the complete control framework.
- LOR-023: see the Financial Systems Field Guide for the complete control framework.
- LOR-053: see the Financial Systems Field Guide for the complete control framework.
- LOR-054: see the Financial Systems Field Guide for the complete control framework.
The takeaway: Use the rule with the underlying source records and the configuration that actually applies to your business.
Use the data yourself
Frequently asked
What must reconcile after an accounting migration?
At a minimum, open AR and AP detail, credits, payments, applications, aging, opening balances, cash in transit, relevant WIP, and the AR and AP control accounts at the same cutoff.
How should historical records appear after cutover?
Keep enough identifiers, dates, balances, and source references to collect, pay, explain, and report on them. Do not let conversion dates replace original economic dates.
When is a migration actually complete?
When the target accepts the data, detailed comparisons are resolved or owned, the ledger foots, and target and reporting read-back confirm the agreed result.