New and migrating Jabr companies
Accounting migration checklist for a Saudi business
A reconciliation-first migration sequence for opening balances, subledgers, tax history, inventory and fixed assets.
- Prepared by:
- Jabr documentation team
- Last reviewed:
Prepared as a control checklist and checked against the official reporting and tax sources below; it is not an audit opinion.
1. Freeze scope and cutover
- Record source system, legal entity, reporting framework, functional currency and VAT/Zakat status.
- Choose the last finalized source period and first live Jabr date.
- Retain immutable source exports and file hashes.
- Document unsupported fields before importing rather than dropping them silently.
2. Map the chart of accounts
- Map each source account to one Jabr account and preserve the source code.
- Review account type, normal balance, control-account role, tax category and reporting presentation.
- Do not force unrelated accounts into a generic category merely to complete the import.
- Approve mapping changes and retain the mapping version used for every batch.
3. Reconcile the opening position
- Trial balance debits equal credits and tie to the finalized source report.
- Accounts receivable equals open customer documents.
- Accounts payable equals open supplier documents.
- Inventory quantity and value agree by item and location where supported.
- Fixed-asset cost, accumulated depreciation and remaining life agree to the asset register.
- Bank balances agree to statements and outstanding reconciliation items.
4. Preserve tax and filing history
- Reconcile VAT control accounts to submitted VAT returns and payments.
- Store filed Zakat, withholding-tax and financial-statement evidence separately from recalculated drafts.
- Preserve invoice, credit-note and ZATCA response identifiers.
- Keep pre-2024 Zakat periods separate from periods governed by the 1445H regulation.
5. Prove completeness
- Compare row counts and debit/credit totals by batch and period.
- Review rejected, duplicate and unmapped rows explicitly.
- Run opening balance sheet, trial balance, aged receivables/payables and inventory valuation.
- Obtain company approval and accountant review before opening normal posting or integrations.
Official sources
All sources were accessed on the date shown. Check the latest version before making a decision.
- Value Added Tax framework
Zakat, Tax and Customs Authority (ZATCA) · checked 2026-09-17
- Implementing Regulation for Zakat Collection (1445H)
Zakat, Tax and Customs Authority (ZATCA) · checked 2026-09-17
- Guidelines and Manuals
Zakat, Tax and Customs Authority (ZATCA) · checked 2026-09-17
- IFRS endorsement profile - Saudi Arabia
IFRS Foundation · checked 2026-09-17