> ## Documentation Index
> Fetch the complete documentation index at: https://developers.pleo.io/llms.txt
> Use this file to discover all available pages before exploring further.

# How to Determine the Bookkeeping Method

export const WhatComesNext = ({children, href}) => <div className="mt-4">
    <a href={href} className="
        inline-flex items-center justify-center
        rounded-full
        bg-black text-white dark:bg-[#1f262b]
        px-5 py-2.5 text-sm font-medium
        no-underline border-0
        hover:bg-[#ffe6ea] dark:hover:bg-[#2b1f23]
        hover:text-black
        transition-colors
      ">
      {children} →
    </a>
  </div>;

export const DetermineBookkeepingMethodDiagram = () => {
  const diagram = `
%%{init: {"themeVariables": {"fontSize": "22px"}}}%%
flowchart LR
    S1["1. Read Bookkeeping Method"] --> S2["2. Determine Workflow"] --> S3["3. Route Export Item"]
    S3 -->|journal entry| S4["Accounting Entry Processing"]
    S3 -->|accounts payable| S4

click S1 "#1-read-the-bookkeeping-method"
click S2 "#2-determine-the-workflow"
click S3 "#3-route-the-export-item"

style S1 white-space:normal
style S2 white-space:normal
style S3 white-space:normal
style S4 white-space:normal
`;
  return <Mermaid chart={diagram} />;
};

export const WorkflowDiagramTopNavASERP = ({highlight}) => {
  const highlightStyle = highlight ? `style ${highlight} stroke:#f63b92,stroke-width:5px` : "";
  const diagram = `
%%{init: {"themeVariables": {"fontSize": "30px"}}}%%
flowchart LR
    
    WF1["Pleo APIs"] 

    subgraph ERP["AS/ERP"]
    direction LR
        START1[" "]  
        A["1.Determine Bookkeeping Method"] --> B["2.Apply Accounts Mapping"]
        B --> C["3.Apply Data Mapping"]
        C --> D["4.Transfer Attachments"]
        D --> E["5.Assign Accounting Period"]
        E --> F["6.Apply Posting Behaviour"]
    end

    WF2["Pleo APIs"] 

    WF1 --> A
    F --> WF2

    %% Click actions
    click WF1 "/docs/current/how-tos/accounting-integrations/how-to-fetch-export-item-data-for-as-erp-processing"
    click A "/docs/current/how-tos/accounting-integrations/how-to-determine-the-bookkeeping-method-for-as-erp-processing"
    click B "/docs/current/how-tos/accounting-integrations/how-to-determine-accounts-mapping-for-as-erp-processing"
    click C "/docs/current/how-tos/accounting-integrations/how-to-apply-data-mapping-for-as-erp-processing"
    click D "/docs/current/how-tos/accounting-integrations/how-to-transfer-attachments-for-as-erp-processing"
    click E "/docs/current/how-tos/accounting-integrations/how-to-assign-accounting-periods-for-as-erp-processing"
    click F "/docs/current/how-tos/accounting-integrations/how-to-apply-posting-behaviour-for-as-erp-processing"
    click WF2 "/docs/current/how-tos/accounting-integrations/how-to-update-export-items-for-as-erp-processing"

    %% Styling for wrapping
    style A white-space:normal
    style B white-space:normal
    style C white-space:normal
    style D white-space:normal
    style E white-space:normal
    style F white-space:normal

    %% Make subgraph transparent with black border
    style START1 fill:transparent,stroke:transparent,color:transparent
    style ERP fill:none,stroke:#000000

${highlightStyle}
`;
  return <Mermaid chart={diagram} />;
};

export const NoteCallout = ({title, children, icon = "💡"}) => <div style={{
  backgroundColor: 'var(--recommended-bg)',
  borderLeft: '4px solid #3beaf6',
  borderRadius: '10px',
  padding: '18px 22px',
  marginBottom: '20px',
  boxShadow: '1px 1px 3px rgba(0,0,0,0.06)'
}}>
    <div style={{
  display: 'flex',
  alignItems: 'flex-start',
  gap: '14px'
}}>
      <span style={{
  fontSize: '22px',
  lineHeight: '1',
  flexShrink: 0
}}>
        {icon}
      </span>
      <div>
        {title && <div style={{
  fontSize: '16px',
  fontWeight: 600,
  color: 'var(--recommended-title)',
  marginBottom: '6px'
}}>
            {title}
          </div>}
        <div style={{
  fontSize: '14px',
  lineHeight: 1.65
}}>
          {children}
        </div>
      </div>
    </div>
  </div>;

export const RememberCallout = ({title, children, icon = "🪢"}) => <div style={{
  backgroundColor: 'var(--recommended-bg)',
  borderLeft: '4px solid #f63b92',
  borderRadius: '10px',
  padding: '18px 22px',
  marginBottom: '20px',
  boxShadow: '1px 1px 3px rgba(0,0,0,0.06)'
}}>
    <div style={{
  display: 'flex',
  alignItems: 'flex-start',
  gap: '14px'
}}>
      <span style={{
  fontSize: '22px',
  lineHeight: '1',
  flexShrink: 0
}}>
        {icon}
      </span>
      <div>
        {title && <div style={{
  fontSize: '16px',
  fontWeight: 600,
  color: 'var(--recommended-title)',
  marginBottom: '6px'
}}>
            {title}
          </div>}
        <div style={{
  fontSize: '14px',
  lineHeight: 1.65
}}>
          {children}
        </div>
      </div>
    </div>
  </div>;

<WorkflowDiagramTopNavASERP highlight="A" />

<div style={{ border: "2px solid #f63b92", borderRadius: "8px", padding: "16px", backgroundColor: "transparent" }}>
  <DetermineBookkeepingMethodDiagram />
</div>

This how-to explains how to determine which downstream accounting workflow should be used for each Export Item based on the `bookkeeping.method` field provided by Pleo.

## Prerequisites

Before you begin:

* You're familiar with the [Export Lifecycle](/docs/current/platform/exports/lifecycle)
* You're familiar with the [Integration Design for Determining the Bookkeeping Method](/docs/current/integration-design/exports/integration-design-exports-bookkeeping-method-resolution)
* You've [fetched the export item payload data](/docs/current/how-tos/accounting-integrations/how-to-fetch-export-item-data-for-as-erp-processing)

<Accordion title="Example Export Item Payload (Journal Entry)">
  ```json theme={null}
    {
        "companyId": "12abc3d4-e567-890e-1234-abc56e78fabc",
        "accountingEntryId": "59540ed2-0d68-4e36-9e31-58223975d9e9",
        "type": "card_purchase",
        "subType": null,
        "date": "2025-12-10T15:46:34Z",
        "amount": {
          "inSupplierCurrency": {
            "currency": "GBP",
            "value": 6366
          },
          "inWalletCurrency": {
            "currency": "GBP",
            "value": 6366
          }
        },
        "note": "Printer ink",
        "files": [
          {
            "url": "<string>",
            "type": "image/jpeg",
            "size": 13010
          }
        ],
        "supplier": {
          "code": "1340472473",
          "name": "Target",
          "categoryCode": "1000",
          "country": "GB",
          "account": null,
          "taxIdentifier": null
        },
        "user": {
          "id": "6b71f6bd-e83d-4d49-88ee-2b8cda2d57cf",
          "name": "Luke Richardson",
          "code": null
        },
        "team": {
          "id": "747aaf60-56c6-4b46-ad92-f8a0cb59cf8b",
          "code": "5678",
          "name": "Engineering"
        },
        "accountingEntryLines": [
          {
            "accountingEntryLineId": "0c76ea71-aaaa-4ece-bb68-e1166ccaea04",
            "lineAmount": {
              "inSupplierCurrency": {
                "currency": "GBP",
                "value": 6366
              },
              "inWalletCurrency": {
                "currency": "GBP",
                "value": 6366
              }
            },
            "netAmount": {
              "inSupplierCurrency": {
                "currency": "GBP",
                "value": 6366
              },
              "inWalletCurrency": {
                "currency": "GBP",
                "value": 6366
              }
            },
            "account": {
              "id": "7966c3ba-e4de-4574-8604-6cfa48d62cc8",
              "code": "6990000",
              "name": "Printing & Stationary",
              "identifier": "6990000"
            },
            "tax": {
              "id": "997d8526-5872-484d-ba07-c7a07e08e555",
              "code": "0001",
              "type": "inclusive",
              "amount": {
                "inSupplierCurrency": {
                  "currency": "GBP",
                  "value": 0
                },
                "inWalletCurrency": {
                  "currency": "GBP",
                  "value": 0
                }
              },
              "rate": 0.00
            },
            "tags": []
          }
        ],
        "additionalInformation": {
          "reconciliationId": "2500001",
          "reconciledEntries": null,
          "attendees": [],
          "invoiceInformation": null
        },
        "bookkeeping": {
          "method": "journal"
        },
        "vendor": {
          "id": "22e1f2c9-1360-4291-ab41-6b23dcea8888",
          "name": "TestVendor",
          "code": "acc1234",
          "externalId": "ext12345",
          "registrationNumber": "reg001234",
          "taxRegistrationNumber": "taxreg1234",
          "country": "UK",
          "defaultCurrency": "GBP"
        },
        "contraAccount": {
          "id": "993d664c-9b7c-4efc-a677-510e69200857",
          "code": "0876000",
          "name": "0876000_ChartAccounts",
          "identifier": "0876000"
        },
        "_links": {
          "web": {
            "exportItem": "https://app.staging.pleo.io/export/export-item/0c76ea71-aaaa-4ece-bb68-e1166ccaea04"
          }
        },
        "servicePeriod": null
      },
     # [other Export Items omitted for brevity]
     # [Pagination omitted for brevity]
  ```
</Accordion>

## Steps

### 1. Read the Bookkeeping Method

The bookkeeping method is provided directly in the Export Item:

```json theme={null}
{
  "bookkeeping": {
    "method": "journal"
  }
}
```

### 2. Determine the Workflow

Map the bookkeeping method to the correct processing workflow:

| Method             | Workflow                                                                                                                                 |
| ------------------ | ---------------------------------------------------------------------------------------------------------------------------------------- |
| `journal`          | Journal Entry Handling                                                                                                                   |
| `accounts_payable` | Accounts Payable Handling                                                                                                                |
| `none`             | Default to Journal Entry workflow                                                                                                        |
| `null`             | [Legacy Support](/docs/current/integration-design/exports/integration-design-exports-bookkeeping-method-accounts-payable#legacy-support) |

### 3. Route the Export Item

Based on the resolved method:

* If `journal` → process using the [Journal Entry Handling](/docs/current/integration-design/exports/integration-design-exports-bookkeeping-method-journal-entry) workflow
* If `accounts_payable` → process using the [Accounts Payable Handling](/docs/current/integration-design/exports/integration-design-exports-bookkeeping-method-accounts-payable) workflow
* If `none` → treat as `journal`

### Example Pseudo

```pseudo theme={null}
method = item.bookkeeping.method

if method == "journal":
    processAsJournalEntry(item)

elif method == "accounts_payable":
    processAsAccountsPayable(item)

elif method == "none":
    processAsJournalEntry(item)

else:
    failItem(item, "unsupported_bookkeeping_method")
```

<RememberCallout title="Remember">
  This step only determines routing. It does not execute any accounting logic.
</RememberCallout>

## Result

After completing these steps, each Export Item is routed into the correct downstream accounting processing workflow.

***

## What Comes Next?

<WhatComesNext href="/docs/current/how-tos/accounting-integrations/how-to-determine-accounts-mapping-for-as-erp-processing">
  How to Apply Accounts Mapping
</WhatComesNext>

***

<div className="text-xs uppercase" style={{ fontVariant: 'small-caps' }}>
  this how-to is part of:
</div>

<div className="mt-4 flex flex-wrap gap-2">
  <a
    href="/docs/current/guides/accounting-system-processing-workflow-guide"
    className="inline-flex items-center rounded-full border border-gray-300 dark:border-gray-600
px-3 py-1 text-xs font-medium
bg-white dark:bg-[#1f262b] text-black dark:text-white
hover:bg-gray-100 dark:hover:bg-[#2b2f33]
transition-colors"
  >
    AS/ERP Processing Workflow Guide
  </a>

  <a
    href="/docs/current/guides/export-integration-workflow-guide"
    className="inline-flex items-center rounded-full border border-gray-300 dark:border-gray-600
px-3 py-1 text-xs font-medium
bg-white dark:bg-[#1f262b] text-black dark:text-white
hover:bg-gray-100 dark:hover:bg-[#2b2f33]
transition-colors"
  >
    Export Integration Workflow Guide (Step 5)
  </a>
</div>

***

## Related Reading

* [Export Lifecycle](/docs/current/platform/exports/lifecycle)
* [Journal Entry Handling](/docs/current/integration-design/exports/integration-design-exports-bookkeeping-method-journal-entry)
* [Accounts Payable Handling](/docs/current/integration-design/exports/integration-design-exports-bookkeeping-method-accounts-payable)

***