Books provenance report

Nordvik Konsult AB, October 2026: who made the entries

Record verified3 exceptions10 ledger entries matched against the provenance recordGenerated 2026-11-10 13:49 UTC by scopegate

Summary

Person

AI, reviewed

AI, standing approval

AI, monthly sign-off

AI, not reviewed

Exceptions

and 1 review finding

Statement lines

Share of the amounts posted to each line in the period, by who made the entry.

PersonAI, reviewedAI, standing approvalAI, monthly sign-offAI, not reviewedExceptions

Line	Posted	Person	AI, reviewed	AI, not reviewed	Exceptions
Net sales	450 000.00	93%	7%	–	–
Cost of sales	64 000.00	100%	–	–	–
Other external expenses	104 100.00	37%	51%	–	12%
Personnel costs	252 000.00	84%	–	–	16%
Financial items	1 240.00	–	–	100%	–
Trade receivables	525 000.00	100%	–	–	–
Cash and bank	251 240.00	100%	–	<1%	–
Trade payables	181 500.00	93%	–	–	7%
Accrued expenses and deferred income	123 600.00	–	68%	–	32%

Exceptions 3

Entry	Text	Created by	Amount	Why
JE-0008	Accrual: electricity October	scopegate close-agent	8 600.00	Approved 9 seconds after the AI draft
JE-0009	Accrual: Q4 bonus	scopegate close-agent	40 000.00	Changed after approval (by erik.berg@nordvik.se)
JE-0010	Expense sync October	zapier-sync	12 500.00	No record: made through an integration

Entries AI made or changed 5

Each step as it was signed into the record, and the lines as they stand in the ledger. Amounts a person changed from the AI draft are marked.

JE-0005Accrual: legal fees October2026-10-31

AI, reviewed and approved as draftedReviewed in 6 min 0 sRecord 5b5f06a18648

2026-11-02 09:12	Drafted	AI `close-agent`, model `claude-haiku-5-5`, prompt `accruals-v3`, for anna.lind@nordvik.se “Monthly fixed fee per engagement letter; no October invoice received yet.”
2026-11-02 09:18	Approved	anna.lind@nordvik.se “Agreed to the engagement letter.”
2026-11-02 09:18	Posted as `JE-0005`	AI `close-agent`, model `claude-haiku-5-5`, prompt `accruals-v3`, for anna.lind@nordvik.se

Account	Text	Debit	Credit
`6550`	Legal advice October, not yet invoiced	45 000.00
`2990`			45 000.00

Data the AI worked from

{
 "engagement_letter": "Advokatfirman Ek, fixed fee 45,000 SEK/month",
 "invoices_received_for_october": [],
 "prior_month_accrual": 45000
}

JE-0006Deferral: Kvist AB support contract2026-10-31

AI, reviewed and changed by the reviewerReviewed in 26 min 0 sRecord 47dee007442f

2026-11-02 09:40	Drafted	AI `close-agent`, model `claude-haiku-5-5`, prompt `deferrals-v1`, for anna.lind@nordvik.se “Invoice covers two months; deferring November.”
2026-11-02 10:05	Changed	anna.lind@nordvik.se “Contract runs 15 Oct to 14 Dec, not Oct–Nov. Only a quarter of the invoice is unearned at 31 Oct.”
2026-11-02 10:06	Approved	anna.lind@nordvik.se
2026-11-02 10:06	Posted as `JE-0006`	AI `close-agent`, model `claude-haiku-5-5`, prompt `deferrals-v1`, for anna.lind@nordvik.se

Account	Text	Debit	Credit
`3010`	Support contract Kvist AB, unearned part	30 000.00		(AI draft: 60 000.00 debit)
`2970`			30 000.00	(AI draft: 60 000.00 credit)

Data the AI worked from

{
 "invoice": "Kvist AB 2026-1088, 120,000 SEK, support Oct–Nov",
 "contract_start": "2026-10-15"
}

JE-0007FX revaluation EUR account2026-10-31

AI, not reviewedRecord b1b8f574cba8

2026-11-02 11:00	Drafted	AI `close-agent`, model `claude-haiku-5-5`, prompt `fx-reval-v2`, for anna.lind@nordvik.se “Below the 5,000 SEK auto-post limit.”
2026-11-02 11:00	Posted as `JE-0007`	AI `close-agent`, model `claude-haiku-5-5`, prompt `fx-reval-v2`, for anna.lind@nordvik.se

Account	Text	Debit	Credit
`7960`	EUR account revaluation	1 240.00
`1930`			1 240.00

Data the AI worked from

{
 "eur_balance": 18400,
 "rate_book": 11.42,
 "rate_close": 11.3526
}

JE-0008Accrual: electricity October2026-10-31

AI, reviewed and approved as draftedReviewed in 0 min 9 sRecord 61ef66f6f060

2026-11-02 13:30	Drafted	AI `close-agent`, model `claude-haiku-5-5`, prompt `accruals-v3`, for erik.berg@nordvik.se “No October meter reading; September plus 6%.”
2026-11-02 13:30	Approved	erik.berg@nordvik.se
2026-11-02 13:30	Posted as `JE-0008`	AI `close-agent`, model `claude-haiku-5-5`, prompt `accruals-v3`, for erik.berg@nordvik.se

Account	Text	Debit	Credit
`5310`	Electricity October, estimate	8 600.00
`2990`			8 600.00

Data the AI worked from

{
 "september_invoice": 8100,
 "october_meter_reading": null
}

JE-0009Accrual: Q4 bonus2026-10-31Changed after approval

AI, reviewed and approved as draftedReviewed in 7 min 0 sRecord a1b35771df02

2026-11-02 14:00	Drafted	AI `close-agent`, model `claude-haiku-5-5`, prompt `accruals-v3`, for anna.lind@nordvik.se “One third of the Q4 pool.”
2026-11-02 14:07	Approved	anna.lind@nordvik.se “OK.”
2026-11-02 14:07	Posted as `JE-0009`	AI `close-agent`, model `claude-haiku-5-5`, prompt `accruals-v3`, for anna.lind@nordvik.se

Account	Text	Debit	Credit
`7010`	Bonus accrual Q4, one third	40 000.00		(as posted: 25 000.00 debit)
`2990`			40 000.00	(as posted: 25 000.00 credit)

The entry was changed in the ledger by erik.berg@nordvik.se after it was posted.

Data the AI worked from

{
 "bonus_pool_q4": 75000
}

Rejected drafts 1

Draft	Amount	Drafted by	Rejected
Write-down: Holm AB	18 000.00	AI `close-agent`, model `claude-haiku-5-5`, prompt `receivables-v1`, for anna.lind@nordvik.se	anna.lind@nordvik.se: “Holm paid on 2 Nov, see bank.”

The record

Verified. All 17 records are intact, in order and signed by this key.

Not countersigned. Without a countersignature from the service, the record shows it has not changed since it was signed, but the company that holds the key could have signed a different one.

Signing key id: d5dbf18a0bbc2cb4

Each step is a record holding the hash of the record before it and an Ed25519 signature. Each posted entry's record holds a hash of the entry, so a change made in the ledger afterwards shows as an exception. The record speaks only for entries that went through it; entries made through an integration without a record are listed as exceptions rather than counted as made by people.