Your invoices match your accounting software in the UI. Then you run reconciliation and find ₹47K unaccounted for. Three days later you've traced it through currency conversion mishaps, tax code misroutes, and project allocations that landed in the wrong cost centre. By then your month-end close is two days late. This happens because GL data doesn't fail in one place. It fails at nine specific handoff points between invoice creation and final posting. Each point looks fine in isolation—the invoice shows the right amount, the GL shows a posting—but the connection between them is broken. Here's how to audit all nine and stop the leak. Why GL reconciliation breaks at handoffs, not endpoints A reconciliation failure is usually not a missing invoice. It's a mismatch between what the invoice says and what the GL record says about the same transaction. The gap appears because data passes through nine separate transformations between invoice creation and final posting. Each transformation is a handoff point where the data can mutate, split, or vanish. The problem: most teams only audit endpoints. They compare invoice totals to GL totals. If they don't match, they assume invoicing or accounting is broken. They rarely audit the nine handoff points in between, where the actual failure almost always lives. Most GL reconciliation failures aren't missing invoices. They're broken handoffs where invoice data transforms on the way to the GL. Handoff 1: Currency conversion rates An invoice in SGD gets posted to the GL. But your GL consolidates in USD. The invoicing platform and accounting software use different exchange rates (one uses a daily bank feed, the other uses a fixed rate table updated weekly). The invoice shows SGD 1,000 converted at 0.75, landing in the GL as USD 750. But your accounting software converted it at 0.74, posting USD 740. The 10 USD gap appears during reconciliation. Audit step: Pull a 30-day sample of invoices issued in non-base currencies. For each, compare the conversion rate used by your invoicing platform to the rate applied by your accounting software. Check the timestamp—was the same daily rate table active on both sides? Remediation: Enforce a single currency conversion source. If your accounting software has a built-in daily feed, sync your invoicing platform to use the same feed, not a static table. If that's not possible, set a weekly sync job that pushes the accounting software's rates into the invoicing platform. Handoff 2: Tax code routing and split logic A ₹100,000 invoice is issued in Bangalore with 18% GST. Your invoicing platform calculates ₹18,000 tax and posts the net to GL account 4100 (revenue) and the tax to GL account 2200 (tax payable). But your accounting software has a different rule: it posts the full ₹118,000 to 4100 and calculates tax at posting time based on the tax code, landing ₹18,000 in 2200. On the surface this looks identical—both show ₹118,000 revenue and ₹18,000 tax. But if the tax code attached to the invoice in your invoicing platform doesn't match the one your accounting software reads, the split lands in the wrong GL accounts. You might post ₹18,000 to 2200 (payable) when it should go to 2201 (deferred payable for Q2 filing). The total is correct, but the account is wrong, breaking your tax reconciliation. Audit step: Pull 20 invoices across your tax jurisdictions (India, Malaysia, Indonesia, Singapore if you operate there). For each invoice, verify that the tax code stored in your invoicing platform is the same code that appears in the GL posting in your accounting software. Check the GL posting detail—does it show two lines (net + tax) or one? Remediation: Map your invoicing platform's tax codes to your accounting software's tax codes in a single table. If your invoicing software uses different tax code names or IDs than your accounting software, create a middleware layer (a CSV or API mapping) that translates on sync. Better yet, use invoicing software with built-in accounting integration that maintains that mapping automatically. Handoff 3: Project and cost centre allocation An invoice is tagged to project ABC-2024 in your invoicing platform. Your accounting software is supposed to post it to cost centre 5200. But the sync only sends the invoice total and invoice number—not the project tag. Your accounting software has no way to know it's project ABC. It defaults to cost centre 5100. The total posts correctly, but it lands in the wrong cost centre, making project profitability reports useless. Audit step: Pick five invoices that should have been allocated to specific projects or cost centres. Check your invoicing platform for the project/cost centre tag. Then pull the GL posting from your accounting software. Does the GL posting show the same cost centre? Remediation: Ensure your invoicing-to-accounting sync includes project and cost centre fields. If it doesn't, build a lookup table: when an invoice syncs, check its project code and use that to determin