Order-to-cash · the three-register model02
One ledger doing three jobs.
One conflated ledger
Invoiced
Earned
Owed
≠≠
Register 01Invoice Register
Tax / IRN basisgoverns statutory invoicing
Register 02Revenue Register
POC · IND AS 115governs the P&L
Register 03AR Ledger
Debtors · contract asset · liabilitygoverns the balance sheet
Reconciled· by construction
People
Process
System
Customers
Alignment