ADM.4:5.1 - One transfer, two correct administrative accounts
In this constructed case, organization P makes one authorized transfer T of 300 currency units to hotel Q for invoice I. The case supplies bank evidence that the full amount was credited to Q at 13:00 on 10 September, with no fee deducted. The supplied invoice terms make the full 300 credit to this destination discharge P’s 300 obligation. Q’s supplied allocation rule applies a matching identified receipt to I. These conditions, including the authority for the payment and record actions, are inputs to the example.
P enters record A17 at 13:05 and calls T an outgoing payment or disbursement. Q enters B82 at 15:20 and calls T an incoming payment or receipt. The local record-entry events differ. Both records describe the same settled transfer at 13:00.
The handler establishes the correspondence using the bank reference with its issuer, the payer and recipient, destination, amount, currency, effective time and settlement evidence. The result is:
| Account retained | Correspondence | Action it supports |
|---|---|---|
| P’s A17: disbursement of 300 to Q for I | A17 describes transfer T from the payer’s position. | P’s responsible handler records the outgoing payment and, under the supplied invoice conditions, records the 300 obligation as discharged. |
| Q’s B82: receipt of 300 from P for I | B82 describes T from the recipient’s position. | Q’s responsible handler allocates the receipt to I and updates the outstanding receivable under Q’s supplied conditions. |
Both descriptions survive because their different directions are correct relative to different participants. The common event description supplies neither spending authority nor the rule for discharge or allocation; those are explicit inputs in this case. The participants can use this correspondence without replacing their ledgers or local record identifiers.