Journal Workbench
Marketing allocation · Corporate
JE-2026-09138 — Marketing allocation
Distribute September brand campaign cost to consuming business units.
Value
$937,500.00
Risk
68Medium
Controls
Fail
Upload readiness
Corrections required
Approval
Returned
Journal header
Synthetic header values used for the upload template.
Ledger
CAD Primary Ledger
Legal entity
RCI-1000 Corporate
Period
SEP-26
Accounting date
2026-09-30
Posting date
2026-09-30
Currency
CAD
Category
Reclassification
Source
Manual - Finance
Template version
GL-TMPL v4.2
Batch
COR-2026-09-005
Journal name
JE-2026-09138 Marketing allocation
Materiality
Medium
Preparer
Ben Caldwell · Financial Analyst
Proposed approver
Daniel Brooks
Last validated
Sep 21, 2026, 08:36
Narrative
Allocates brand campaign spend across benefiting business units using the approved allocation driver.
Risk breakdown
Explainable contribution of each factor.
Supporting calculation mismatch+30
Allocation workbook differs from the journal by CAD 7,400.
Returned for correction+22
Controller returned the journal for analyst rework.
Materiality+16
Requires controller approval.
Risk scoring does not replace professional accounting judgment.
Historical comparison
Synthetic six-month comparison.
This journal
$937,500.00
Six-month average
$915,000.00
Variance 2 percent versus the synthetic average.