A blank coding guide with a worked example of a shared materials purchase. Use this as an operational working document. It is not a legal compliance form or an instruction on tax treatment.
The working checklist
| Area | What to record or check |
|---|---|
| Job reference | Use a stable code separate from the customer name. |
| Cost category | Define a small, useful set of categories and examples. |
| Source reference | Retain invoice number, date, and document link. |
| Allocation basis | Document amounts and the source supporting a split. |
| Shared purchase example | Invoice $1,200 → Job A $720 + Job B $480. |
| Change control | Record code changes and review existing transactions. |
Make it useful to the next person
Record the prepared date, the account or project covered, the person responsible, and links to the source documents. If an item is unresolved, write the next action and assign an owner. Keep a copy of the original source when a record changes.
Do not let a blank cell disappear
A missing value is an open question, not an invitation to guess. Mark it as missing or awaiting confirmation, keep the related amount visible, and return to it during the next agreed review.