For accountants
Keep evidence beside the numbers.
Prepare statement rows for your workpapers without losing sight of the PDF. Check the account, period and available balances, then export the revision you reviewed.
A traceable starting point
One period. The source in view.
Original statement · page 1
Example Bank
Checking · ending 1234
1–31 March 2026
| Date | Description | Amount | Balance |
|---|---|---|---|
| 2026-03-01 | Opening balance | — | 1,200.00 |
| 2026-03-03 | Salary | 850.50 | 2,050.50 |
| 2026-03-04 | Transfer | −620.25 | 1,430.25 |
Your workpaper input
Carry the scope forward.
- Account
- Ending 1234
- Statement period
- 1–31 March 2026
- Currency
- USD
- Reviewed transfer
- −620.25 · page 1
Illustrative receiving context, not a Fulla workpaper or audit conclusion.
Check that you are comparing the same period.
A statement ending partway through a month cannot establish a full-month match with a ledger. Confirm the bank’s date range, account and currency, then identify any gaps or overlaps in the statements you received.
Fulla drafts the transaction table and retains source references for review. Look closely at the first and last transaction-bearing pages, continuation lines and balance sections. A complete-looking spreadsheet is not proof that every source page is represented.
- Account
- Confirm the statement belongs to the entity and account you intend to review.
- Statement period
- Check the start and end dates, including gaps and overlaps.
- Currency
- Confirm the currency before comparing amounts with another system.
Questions worth investigating
Investigate differences without changing the evidence.
Where supplied, opening, running and closing balances can help locate an omitted row or incorrect sign. Use the source page to establish what the bank reported, save the supported correction, and review the resulting movement again.
External ledger differences may reflect timing, outstanding payments or entries outside the statement. Investigate those records separately. Fulla’s approval marks a reviewed statement revision; it does not certify an audit, decide an accounting treatment or certify an external reconciliation.
Carry the context forward
Use the export as an input to your workpapers.
An XLSX export separates Transactions, Statement and Original Fields worksheets, giving your spreadsheet workflow transaction rows alongside available metadata and source labels. CSV provides a flat table, and approved JSON is available for application workflows.
Check row counts and sign conventions when moving the data into another system. Preserve the authorized records your engagement requires before Fulla’s 24-hour financial-content expiry. Fulla does not replace your firm’s record retention or directly post to a ledger.
March_Checking.xlsx Approved export example
| date | description | amount | source_page |
|---|---|---|---|
| 2026-03-03 | Salary | 850.50 | 1 |
| 2026-03-04 | Transfer | −620.25 | 1 |
Choose a sheet to inspect the example. Actual workbooks also include statement identifiers and all supported export fields.