<p>The Prepayments (PPM) workpaper reconciles the balance of prepaid expenses at year end, showing the movement during the year and the closing balance.</p><h2 id="batbmq418l3">Data extraction</h2><p>Automatically populated based on the current year General Ledger (GL) Details uploaded under Data Sources (Ledger).</p><h2 id="slb8tieam4s">Section structure</h2><p>Single section covering all account codes mapped to Prepayment in Chart of Accounts (CoA) mapping.</p><h2 id="tb5wpyaifak">Manual journals</h2><p>Any journal posted to the prepayment account will automatically appear in the workpaper as a new line item.</p><h2 id="ef3sf25czf8">Balance per GL</h2><p>Sum of all account codes mapped under Prepayments in CoA mapping.</p><h2 id="b03yxekz1x6">How to access</h2><ol><li>Go to Jobs and open the relevant job.</li><li>Click the Workpapers Icon or navigate to Results then Workpapers.</li><li>Select <strong>PPM</strong> on the Workpapers Dashboard.</li></ol>

How the PPM workpaper is populated from current year GL and how manual journals appear.

Prepayments workpaper (PPM)

Feature Requests and Ideas

Zato Roadmap

Release Notes

NZ Collections

New to Zato? Start here. Everything your team needs before going live: system requirements, key terms, and a platform overview.

GETTING STARTED

Hardware, software, and data requirements to meet before using the Zato Firm Portal.

Prerequisites & system requirements

Definitions of key terms, user types, permissions, and concepts used throughout the Zato platform.

Glossary of key terms

An overview of what Zato does, the value it delivers, and what this guide covers.

Introduction to Zato

How to log in, reset your password, and manage your profile and notification preferences.

USER LOGIN & SECURITY

How to access Zato using your welcome email credentials and complete One-Time Password (OTP) verification.

Logging in for the first time

How to securely reset your Zato password using OTP verification.

Resetting a forgotten password

How to update your profile, change your password, and configure notification preferences.

Managing your profile & notifications

How Zato's role-based permission system works, what each role can do, and how job visibility is controlled across your firm.

ROLE BASED ACCESS CONTROL

An overview of Zato's built-in roles, key rules, and which jobs each role can see.

Role based access control: overview & job visibility

Full permissions for the Director role, the super administrator of the Zato platform.

Director (Level 6) permissions

Permissions and restrictions for the Manager role, responsible for overseeing workflows and reviewing work.

Manager / Reviewer (Level 5) permissions

Permissions for the Accountant role, the core client processing role in Zato.

Accountant (Level 4) permissions

Permissions and restrictions for Level 3, Level 2, and Level 1 (Admin) roles.

Outsource Accountant, Junior Accountant & Admin roles

Everything you need to configure before going live: branding, users, questionnaires, thresholds, and automation rules.

FIRM SETUP

An overview of the Firm Setup wizard and what each of the seven tabs covers.

Firm setup overview

How to accept the Terms of Use, enter firm details, upload your logo, and register branch offices.

Firm details & branding

How to add users, assign roles, and manage your team's access within Zato.

Permissions & users setup

How to customise end-of-year client questionnaires at the firm level and for individual clients.

Questionnaire configuration

How to configure variance tolerances for each workpaper to align with your firm's materiality guidelines.

Workpaper variance thresholds

How to configure GL and GST materiality thresholds and understand the GST journal logic.

Materiality thresholds

How to create and manage automation rules that govern GL scrutiny across your firm's clients.

Rules Builder

How to connect Zato with FYI Docs and map FYI jobs to Zato jobs.

FYI Docs integration

Two tools that work independently of job creation, Autocoding automates transaction categorisation, and the PDF Splitter separates consolidated PDFs into individual files.

AUTOCODING & PDF SPLITTER

How Autocoding works, how to run it, and how to handle each result category.

Autocoding: automated transaction categorisation

How to use the PDF Splitter to separate a consolidated PDF into individual files ready for workpaper processing.

PDF Splitter

How to add, manage, and sync client records in Zato: manually, via CSV, or automatically from Xero.

CLIENTS

Three ways to add clients to Zato, plus how to navigate the Clients dashboard.

Adding clients: Manual, CSV and Sync with Partner

How to sync with Xero, perform bulk actions on clients, and send or schedule questionnaire invites.

Xero Sync, bulk actions and sending questionnaire invites

How to request the permanent deletion of a client from your firm.



Deleting a client


Two processes for refreshing client account names and newly created account codes in Zato, depending on whether Xero Sync is enabled.

How to update account names and codes after changes in Xero

How to create, configure, and run jobs in Zato: from job creation through Chart of Accounts (CoA) mapping, data sources, automation, and viewing results.

JOBS

How to create jobs manually or via CSV, and how to use job management tools including groups, bulk actions, and deletion.

Creating and managing jobs

The three-step Job Setup process covering questionnaire review, Chart of Accounts mapping, and uploading data sources.

Job Setup: questionnaire, CoA mapping and data sources

How to run the automation engine and what to review in GL Scrutiny, Workpapers, and Manual Journals.

Running automation and viewing results

How to reset a job in Zato to clear all data, results, and approvals, returning the job to setup.

Resetting a job

How GL Scrutiny works, how to interpret flagged transactions, and the actions available to review and resolve exceptions.

GL SCRUTINY

How GL Scrutiny works, how to navigate its three views, and what actions are available to resolve exceptions.

GL Scrutiny: reviewing flagged transactions

How Zato's automatically compiled workpapers work: dashboard navigation, supporting documents, editing, and the Ziffy Artificial Intelligence (AI) assistant.

WORKPAPERS

Dashboard views, status indicators, action icons, and how to navigate the Workpapers module.

Workpapers dashboard and navigation

How to manage supporting documents, add sections, use the communication log, edit workpapers, and use carry forward and prior year views.

Workpaper features: supporting docs, sections, editing and more

What Ziffy AI does, how to access it, and how to use its three tabs: Chats, Shared, and News.

Ziffy AI: in-platform accounting assistant

How to clear an out-of-balance variance on a workpaper using the Sync with Zato function.

How to resolve out-of-balance workpapers caused by journals

How to upload supporting documentation directly to a specific workpaper to substantiate ledger balances.

How to add supporting documents to a workpaper

How to manually add new line items or edit existing ones in a workpaper.

How to add or edit line items in a workpaper

How to delete a line item from a workpaper that should not be there.

How to remove a line item from a workpaper

How to manually enter items such as terminal tax refund, GST transfer, and shareholder offset into the ICA workpaper.

How to manually add entries to the ICA workpaper

Individual reference articles for every workpaper in Zato. Use the quick-reference table in the Data Sources Overview article to find the workpaper you need. Each article covers what the workpaper does, how data is extracted, section structure, manual journal behaviour, balance logic, related workpapers, and how to access it.

WORKPAPER REFERENCE

Quick reference table showing which data source feeds each workpaper.

Workpaper data sources overview

Quick reference for every workpaper code used in Zato, what it stands for, and which financial statement area it relates to.

Workpaper codes glossary

Functions that work consistently across most workpapers: conversation logs, supporting documents, edit mode, additional rows, and auto-triggered journals.

Common features across multiple workpapers

How the ACR workpaper is populated from Xero, how to handle receivables outside Xero Aged Receivables, and how manual journals appear.

Accounts Receivable workpaper (ACR)

How the BRC workpaper is populated from bank statements, how to navigate between multiple bank accounts, and how to filter the view.

Bank Reconciliation workpaper (BRC)

How the FIA workpaper is populated from the Depreciation Schedule, the correct process for handling changes made in Xero, and how Net Asset Sales flows to Sales Reconciliation.

Fixed Assets workpaper (FIA)

How the OAS workpaper is populated, how to navigate its multiple sections, and how manual journals behave.

Other Assets workpaper (OAS)

How the SOH workpaper is populated, how the auto-triggered opening and closing stock journals work, and what the user must validate.

Stock on Hand workpaper (SOH)

How the WIP workpaper is populated and how the auto-triggered opening and closing WIP journals work.

Work in Progress workpaper (WIP)

How the OCA workpaper covers two separate sections: Cash on Hand and Other Current Assets, with balance logic for each.

Other Current Assets workpaper (OCA)

How the manual IIS workpaper is structured and how to navigate between individual share investment sections.

Investment Shares workpaper (IIS)

How the manual OIN workpaper is structured and how to navigate between individual fixed interest investment sections.

Investment Fixed Interest workpaper (OIN)

How the ACP workpaper is populated, how to handle payables outside Xero, and how manual journals appear.

Accounts Payable workpaper (ACP)

How the OCL workpaper is populated and how to navigate its multiple sections.

Other Current Liabilities workpaper (OCL)

How to remap accounts under HP Liability, how the workpaper adapts to multiple Hire Purchase agreements, and how Balance per GL splits into Current and Term.

HP Liability workpaper (HPL)

How to remap accounts under Term Loan, how the workpaper adapts to multiple loan agreements, and how Balance per GL splits into Current and Term.

Term Loan workpaper (TLN)

How the RLP workpaper is populated from current year GL and how manual journals appear in each section.

Related Parties workpaper (RLP)

How the OIC workpaper splits between the manual FBT Reimbursement section and the auto-populated Others section, and how the GST Reconciliation pulls from it.

Other Income workpaper (OIC)

How the SRC workpaper pulls data from GRC, AR and FIA, how GST basis changes its behaviour, and which fields require manual entry.

Sales Reconciliation workpaper (SRC)

How the IIC workpaper covers six income categories and how auto-triggered journals for interest and dividend gross-up work.

Investment Income workpaper (IIC)

How the RES workpaper splits between auto-populated income and manual expenses, and how the rental income gross-up journal works.

Residential Rent workpaper (RES)

How the ACC workpaper is populated from ACC invoices and how the auto-triggered Earner Levy journal works.

Accident Compensation Levy workpaper (ACC)

How the ACT workpaper is populated from Accountancy invoices or Activity Statements, and how to add other adjustments or payments.

Accountancy workpaper (ACT)

How the EXP workpaper is populated from current year GL, which expense categories are excluded, and how it organises sections.

Expense Analysis workpaper (EXP)

How the HOM workpaper is populated from Home Office source docs, how to use the asterisk category indicator, and how the auto-triggered journal works.

Home Office workpaper (HOM)

How the WRC workpaper reconciles the Wages GL against the PAYE Return Summary from IRD.

Wages Reconciliation workpaper (WRC)

How the ENT workpaper handles the 50% non-deductible adjustment and how to validate the auto-triggered journal.

Entertainment workpaper (ENT)

How the NDE workpaper splits between Penalties & Fines and Other Non-Deductible Expenses sections, and how both feed into the Tax Calculations workpaper.

Non-Deductible Expense workpaper (NDE)

How to remap shareholder accounts, how Opening Balance and Increase/Decrease sections are populated, and how to enable Interest on Overdrawn for shareholders with debit balances.

Current Accounts workpaper (CAC)

How the IOA workpaper is populated from the Current Accounts workpaper and current year GL, and how manual journal transactions are aggregated.

Interest on Overdrawn Current Account workpaper (IOA)

How the GPV workpaper compares GST return values from GRC against the GST General Ledger to identify period variances.

GST Period Variances workpaper (GPV)

How the GRC workpaper consolidates GST return data, ledger figures, and adjustments from ENT, OIC and HOM workpapers.

GST Reconciliation workpaper (GRC)

How the POP workpaper is populated from source documents, how to use the asterisk category indicator, and how to remap supporting documents to multiple properties.

Purchase of Business or Property workpaper (POP)

How the SOP workpaper is populated, following the same pattern as POP with remapping for multiple sales.

Sale of Business or Property workpaper (SOP)

How the TCP workpaper auto-populates Net Profit, handles non-deductible add-backs from NDE and ENT, and generates the tax provision journal.

Tax Calculations workpaper (TCP)

How the ITD workpaper draws on TCP, IIC and IRD data to calculate final taxation due for the year.

Taxation Due workpaper (ITD)

How the ICA workpaper is populated from Imputation Credits, ITD and DWT Summary data, and which sections require manual entry.

Imputation Credit Account workpaper (ICA)

How the IRE workpaper reconciles Imputation Credits to Retained Earnings using data from Zato, TCP, ICA and ITD.

ICA to Retained Earnings Reconciliation workpaper (IRE)

How the SHC workpaper is populated from the Company Extract and which fields need manual entry in the first year.

Shareholding workpaper (SHC)

How to create, post, void, and sync manual journals in Zato, including auto-generated journals from specific workpapers.

MANUAL JOURNALS

How to create, post, and manage manual journals across the job.

Manual journals: creating, posting and managing

The two methods for refreshing GL balances or workpaper figures after making a correction in Xero.

How to update Zato after correcting a transaction in Xero

How to post late-stage journals such as shareholder salaries through Zato to keep all workpapers in sync.

How to handle late-stage journal entries

How the formal review and director sign-off process works in Zato, from running automation through to final director sign-off.

REVIEW & SIGN-OFF

The complete four-step workflow from automation through to director sign-off.

Review and sign-off, full workflow overview

How to initiate the formal review phase and how to handle approved, pending, and rejected workpapers.

Mark Ready for Review

The director sign-off process, how to complete final sign-off once all workpapers are approved.

Ready for Sign-off

The Command Centre is Zato's centralised communication and review management hub, covering internal queries, client queries, batch queries, and review points.

COMMAND CENTRE

An overview of the Command Centre, query types by role, and how Brief Notes work.