assets/courses/journal-sampling/files/input/context-en.md

# Officina Arco

Fictional Officina Arco case, EUR. The March journal has 13 lines covering 3 invoices and 2 payments; the cumulative March–April file has 15 lines with one extra payment. Date is the posting date, Entry the posting identifier, Line its line number, Account the account, Description the line description, Debit/Credit the separate sides, Document the document reference, and Reference the payment reference. Amounts are euros with ungrouped dot decimals. Entry and Line identify each row; identifiers are not amounts. No carry-forward from earlier rows. Debit and credit control totals are 4392.00 each for March and 4880.00 each for March–April. The lesson uses a random sample of 5 rows, seed 42, from the whole March file. Practice repeats with March–April. These are teaching choices, not a professional assessment of audit sample sufficiency.