This module introduces the guiding principles of Upstream Accounting®, explaining how to streamline the recording of accounting events by capturing data at the source. It outlines the six elements and how these tie together to provide a structured, repeatable process for modern finance teams.

The scope of Source-to-Record is deliberately narrow: it focuses on the areas of financial accounting where manual journal entries can be optimized, made more efficient and executed with reduced risk.

The module focuses on mapping and redesigning financial workflows. It guides you through identifying high-impact processes, clarifying roles and responsibilities and building process models that support automation and data integrity.

Explore how to build strong data foundations by creating robust data models, implementing controlled data entry points and ensuring that source data remains clean and auditable. This module also touches on choosing the right tools for data management and analytics.

Discover strategies to sustain Upstream Accounting® by engaging teams across finance and operations. This module covers training, change management and building a culture of accountability so that the methodology becomes an integral part of your day-to-day operations.

This supporting module revisits the foundational concepts of financial accounting standards, controls and ethics, that underpin the entire framework. It ensures everyone speaks the same “common language,” so that data capture and recording it in the trial balance stay consistent across processes.