1. Start with the source rows
The example combines five rows from fictional exports. Two files contain the same purchase, two records describe a movement with a deducted fee, and one deposit has incomplete earlier history.
| Row | Source | Recorded activity |
|---|---|---|
| S01 | Exchange A, March export | Buy 0.500 ETH for $1,250; reference DEMO-BUY-001. |
| S02 | Exchange A, annual export | The same purchase reference, timestamp, amount, and fiat value. |
| S03 | Exchange A, withdrawal history | Send 0.200 ETH to Wallet B; 0.002 ETH fee deducted from that amount. |
| S04 | Wallet B, receiving history | Receive 0.198 ETH with matching demo transfer reference. |
| S05 | Wallet B, receiving history | Receive 0.050 ETH; the sending-account and acquisition history are unavailable. |
2. Organize the working ledger
| Entry | Working record | Source and status |
|---|---|---|
| L01 | One purchase: 0.500 ETH; $1,250 fiat amount from the source. | S01 + S02. Reviewed duplicate representation. |
| L02 | Exchange A → Wallet B: 0.200 ETH sent, 0.198 received, 0.002 fee deducted. | S03 + S04. Matched under the stated demo fee convention. |
| L03 | Wallet B deposit: 0.050 ETH; earlier history unresolved. | S05. Open question Q01. |
For the transfer, 0.200 − 0.002 = 0.198 ETH. The source convention explains the amount comparison. The example retains the fee detail and leaves its tax treatment to the preparer.
3. Explain each review action
- N01 — Purchase: S01 and S02 represent the same event in overlapping exports. L01 records the purchase once and retains both references.
- N02 — Transfer: S03 and S04 share the demo reference and destination, with the receipt amount explained by the deducted fee. L02 retains the gross, received, and fee amounts.
- N03 — Deposit: S05 does not establish how the asset was acquired. L03 keeps the available receipt and links to the missing-evidence question.
The original illustrative rows stay in the package alongside the working ledger. A reviewer can follow each change back to the stated evidence.
4. Keep the unresolved question visible
| Affected entry | Missing evidence | Next step |
|---|---|---|
| L03 / S05 — 0.050 ETH receipt | Sending account, earlier acquisition date, and supporting acquisition record. | Request the earlier history and have the preparer assess the remaining evidence. |
The open item identifies the specific gap. Acquisition details remain unresolved in the demonstration.
Download the example files
The ZIP includes combined source rows, a working ledger, reconciliation notes, an open-items list, and a README describing the fictional data. CSV files can be opened in a spreadsheet or text editor.