assets/courses/vouching/files/input/context-en.md

# Officina Arco

Fictional Officina Arco case, March 2026, EUR. The journal contains 9 lines for 3 purchase invoices. Date = posting date, Entry = posting, Line = row within posting, Account = account, Description = line description, Debit/Credit = separate sides, Document = invoice reference. Amounts have ungrouped dot decimals. Entry and Line identify each row; no carry-forward. Account 2100 has the 3 supplier-payable lines, one per invoice; other rows are expense and VAT. Debit and credit control totals are 2440.00 each. For the demonstration, use Journal Sampling to select 2 random account-2100 rows, seed 42. For practice, produce a new sample of 3 rows from the same account. All three XML invoices are fictional with placeholder names and identifiers; never submit them to SdI. Produce the sample and check results during the lesson; no professional conclusion is already approved.