Achekam

Click a figure. See exactly why it is that number.

Revenue reads R48,500,000. A partner clicks it, and Achekam opens the whole trail: the trial-balance accounts behind it, how each was mapped and by whom, the journals that make up the balance, where every journal came from, who approved each step, and the seal over the version that was signed. Every level shows its own figure and whether its parts add up.

What the trail shows

  • The statement line as printed, current or prior year, checked against the accounts on it.
  • Each trial-balance account and how it got there: a rule, last year’s mapping, a person’s own mapping, or an AI proposal — and who accepted it.
  • The ledger balance as the books stood at the cut-off, and the journals posted since, named but never mixed into the proved figure.
  • The journals, largest movement first, each checked as balanced against its own lines.
  • Where each journal came from: a bank line and its coding decision, a scanned document with its file and page, a manual journal and its author, a payroll run, an invoice or a bill.
  • Who approved what on the way, in order: the person who accepted a mapping, who coded and approved a bank line, who approved and posted a document — then the review, the partner’s approval, the signatures and the issue of the version.

Ticks you can trust

  • Every check is computed on the server: ✓ it adds up; ✗ it does not, with the difference; ? not checked, with the reason it could not be proved.
  • A level that cannot be proved — statements built from a spreadsheet, books no longer reachable, a prior-year figure rolled forward — says “not checked”, never ✓.

The seal

  • When statements are issued, the trail behind every line figure is sealed: one SHA-256 fingerprint over all of them, stored once with the version and never changed.
  • “Check the seal against the books now” recomputes it and names every figure whose trail moved — a journal reversed or altered underneath, a mapping changed.

And the other way round

  • A journal’s page answers “Why is this here?”: the statement lines it moves, by how much, and whether those statements already include it.

The controls

  • Explaining writes nothing — The trail, the seal check and the journal panel are read-only; the seal itself is written once per issued version.
  • Only books the firm reaches — The client’s books are re-checked against the firm’s appointment before a journal is read.
  • No AI in the proof — Nothing in the trail or the seal calls a model; AI appears only as what it was — a proposal, and who accepted it.

What it never does

  • Never invents a figure or a pass: every amount is read from the statements, the mappings, the ledger or the source record.
  • Never mixes later journals into the figure that was signed.

Limits

  • The notes’ own account tables are not traced yet; the trail starts from the statements’ tables.