Skip to main contentWorkpaper ReferenceNew Zealand Workpapers
- Accounts Receivable workpaper (ACR)How ACR is populated from an Aged Receivables report or client-provided detail, and how GST is split out.
- Accounts Payable workpaper (ACP)How ACP is populated from an Aged Payable report or client-provided detail, and how those payables get coded.
- Current Accounts workpaper (CAC)How each shareholder's Current Account is reconciled from prior-year Trial Balance and current-year General Ledger movement.
- Work in Progress workpaper (WIP) How WIP is populated from current-year GL, following the same pattern as Stock on Hand.
- Accountancy workpaper (ACT)How ACT is prepared depending on whether the client supplies an accountancy ledger, invoices, or both.
- Accident Compensation Levy workpaper (ACC)How ACC is populated from ACC invoices, including the Earners' Levy calculation for companies.
- Bank Reconciliation workpaper (BRC)How BRC determines the closing balance from a bank statement PDF, and how credit card accounts are handled.
- Entertainment workpaper (ENT)How the ENT opening balance is sourced once, then protected from being overwritten by later automation runs.
- Fixed Assets workpaper (FIA)How FIA is populated from the Depreciation Schedule, how Purchases and Disposals rows are built, and the process for updating after changes in Xero.
- Home Office workpaper (HOM)How HOM is populated from Home Office source docs, field by field, and how multiple properties are handled.
- Imputation Credit Account workpaper (ICA)How ICA is built from IRD account data, including opening balance, terminal tax payments, use of money interest, refunds, penalties, and dividend imputation credits.
- Investment Income workpaper (IIC)How IIC covers six income categories, mostly manual, and how payer names and gross-up journals work.
- Investment Shares workpaper (IIS)How each share investment is tracked from opening balance through purchases, sales, reinvested dividends, and revaluations.
- Interest on Overdrawn Current Account workpaper (IOA)How manual journals post into IOA's month-wise categories, and how multiple shareholders are consolidated into one schedule.
- Wages Reconciliation workpaper (WRC) Current production logic stands; the guideline document only requested UI changes to how supporting files are attached.
- ICA to Retained Earnings Reconciliation workpaper (IRE)Current status of the IRE workpaper and the fields that have changed from the original automation guidelines.
- Sales Reconciliation workpaper (SRC)How SRC pulls from GRC, ACR and FIA, and the detailed sign conventions for Other Adjustments.
- Taxation Due workpaper (ITD)How ITD is populated from IRD income tax payment records, and how transfers and payments are separated.
- Non-Deductible Expense workpaper (NDE)How NDE creates a section per account code mapped to Fine or Non-Deductible Expenses, and how multiple codes can be combined.
- Sale of Business or Property workpaper (SOP)The field list for the manual SOP workpaper, drawn from the sale settlement statement and valuation report.
- Other Assets workpaper (OAS)How OAS is populated, and how it will be relabelled to Other Non-Current Assets pending product confirmation.
- Other Current Assets workpaper (OCA)How OCA's Cash on Hand and Other Current Assets sections are each populated.
- Other Current Liabilities workpaper (OCL)How OCL is populated, and the debit/credit sign convention that applies on the liability side.
- Stock on Hand workpaper (SOH)How SOH is populated, and how the opening and closing stock journals auto-trigger.
- Other Income workpaper (OIC)How OIC splits into a manual FBT Reimbursement section and an auto-populated Other section.
- Shareholding workpaper (SHC)How SHC is now updated directly from the Companies Office rather than through manual matching.
- Prepayments workpaper (PPM)How PPM is populated from current-year GL, and the separate Prepayment Calculator section.
- Purchase of Business or Property workpaper (POP)The field list for the manual POP workpaper, drawn from the purchase settlement statement and valuation report.
- Investment Fixed Interest workpaper (OIN)The field list for the manual OIN workpaper, based on a term deposit or fixed interest investment statement.
- Term Loan workpaper (TLN)How TLN determines the opening balance, interest accrual, and current/term split for each loan, and how it reconciles to the GL.
- Related Parties workpaper (RLP)How the RLP workpaper is populated from current year GL and how manual journals appear in each section.
- Expense Analysis Workpaper (EXP)
- Reserves workpaper (RSV)
- GST Period Variance workpaper (GPV)
- Sales and Cost of Goods Sold workpaper (GPR)
- The Farming ModuleThe farming module is where Zato handles what a general ledger cannot describe on its own for a farming client: how many stock left the farm, how many were born, which valuation method the client uses, and whether the herd is still above the minimum the herd scheme requires.
- Trust Income Distribution workpaper (TID)How TID calculates beneficiary distributions, trustee retained income and tax credit allocations for trusts.
- Carry Forward Notes (CFN)How Carry Forward Notes keep a client's recurring notes, review comments and outstanding matters visible on every later year's job.
- Dividend Computation workpaper (DVC)How DVC provides a multi-sheet dividend calculation for companies, with linked worksheets and formulas.
- Investment – Portfolio & FIF workpaper (IRF)How the IRF workpaper organises portfolio and Foreign Investment Fund (FIF) calculations into subsections, with document upload and links to other workpapers.
- Mixed Use Asset workpaper (MUA)How MUA works out whether the mixed-use asset rules apply, and calculates rental income, deductible expenses and opt-out eligibility.
- Other Non-Current Liabilities workpaper (OLB)How OLB is populated from accounts mapped to Other Non-Current Liabilities, and how to combine accounts into one section.
- Client Files: What Comes Through and What to Upload (NZ)Which files arrive automatically from each integration, and what to upload when it is not connected.