Controllable accounting: reduce error zones without promising infallibility
Cortex does not guarantee perfect accounting. It helps structure documents and propose controlled entries that you validate.
Why "error-free" is a dangerous promise
No tool can guarantee perfect accounting. Promising "error-free" accounting or "guaranteed compliance" creates impossible expectations — and misplaced responsibility. The right approach: reduce error zones through structured documents, built-in checks (Swiss VAT 8.1%, 2.6%, 3.8%) and human validation before export.
Human validation before export
- Cortex structures and proposes — Separated, renamed, numbered documents. Proposed entries with built-in VAT and balance checks.
- You review and validate — Review screen: every entry links back to its document. You validate, correct or reject before export.
- Export to your software — Once validated, entries go to Crésus, WinBiz, Abacus or other format — file ready to keep on your side.
- Responsibility preserved — Cortex prepares and checks — you carry final validation. No guaranteed FTA compliance, no infallibility promised.
What can be controlled
- Document ↔ entry consistency — Every proposed entry is linked to its source document. You verify before export — human validation required.
- Swiss VAT checks — Rates 8.1%, 2.6% and 3.8% verified with alerts on anomalies. Final compliance stays in your hands.
- Entry balance — Proposed entries are checked for debit/credit balance. You correct if needed during review.
- Anomaly flagging — Unusual amounts, potential duplicates or inconsistencies are flagged for your attention — not silently ignored.
Use cases
- SME — Reduce sorting and manual re-entry on document clutter while keeping entry validation.
- Fiduciary — Receive structured client files (numbered documents, proposed entries) without changing ERP.
- Freelancer — Upload supporting documents, validate proposals, export to your usual software.
Practical examples
Multi-page PDF batch
Typical example: a mixed PDF becomes separated, renamed, numbered documents — then proposed entries to validate. Context: Controllable accounting in Switzerland.
Fiduciary handoff
The client uploads clutter; Cortex structures; the fiduciary receives a usable file, not a bag of scans.
"Error-free" vs Controllable accounting
| "Error-free" (promise) | Cortex — Controllable accounting | |
|---|---|---|
| Promise | Guaranteed infallibility | Reduced error zones, no infallibility guarantee |
| FTA compliance | Guaranteed compliance without validation | Built-in VAT checks, compliance remains your responsibility |
| Control | No visible control before export | Checked entries, verified balance, flagged anomalies |
| Responsibility | Shifted onto the tool | Always human before export |
Trust and responsibility
- Human validation — Cortex proposes and checks. Entry validation and accounting responsibility stay human — human validation required before any export.
- Swiss compliance (nFADP) — Source documents are purged on Cortex within about 48 hours. Export and archive the file ZIP on your side or with your fiduciary.
- Does not replace your fiduciary or ERP — Cortex organizes upstream. Your fiduciary and software (Crésus, WinBiz, Abacus…) remain the reference frame.
FAQ
Does Cortex guarantee perfect accounting?
No. Cortex reduces error zones by structuring documents and proposing controlled entries. Final validation is human — no infallibility guarantee.
Is FTA compliance guaranteed?
No. Cortex integrates Swiss VAT checks and flags anomalies. Tax file compliance remains the responsibility of the taxpayer and their advisor.
What is the difference with automated accounting?
Automation speeds up production. Controllable accounting adds document structuring, built-in checks and mandatory human validation before export.
How to reduce VAT errors?
Cortex verifies Swiss rates (8.1%, 2.6%, 3.8%) and flags inconsistencies. You validate during review — see also the Controlled entries page.
Who validates the entries?
You or your fiduciary. Cortex proposes and checks — every exported entry must be validated by a competent person.