assets/courses/purchase-invoice-review/files/practice/context-en.md

# Officina Arco

Entirely fictional case: Officina Arco, Italy, EUR. Compare supplied purchase invoices with entries already booked, without changing them. March: three invoices and nine ledger rows, document total EUR 2440.00. Practice adds a fourth invoice and three April rows, total EUR 3416.00. Ledger columns use canonical English names: movement_id identifies the posting; line_number its row; supplier_tax_id and invoice_number identify the document; account_description and account_type describe the account actually used. amount_signed is positive for expenses and input VAT, negative for supplier payables; movements balance. gross_amount, taxable_amount and vat_amount are document amounts repeated on its rows, not amounts to sum across rows. Numbers use ungrouped dot decimals. No additional materiality threshold or historical precedents. Check both amounts and consistency between invoice description and booked account; no invoice outcome has been decided in advance. Names and identifiers are placeholders; never submit XMLs to SdI. Mapping and review occur during the lesson.