A B2B ordering system may tell a dealer that funds are available without showing why the balance changed. Finance then has to reconstruct the order, rebate policy, campaign support and materials allocation across several spreadsheets.
The underlying problem is often the account model. Cash received, a rebate earned and a restricted materials allowance cannot be treated as interchangeable money. Reconciliation needs to explain each balance and each event that changed it.
Keep four account types separate
| Account | What it represents | What must be defined |
|---|---|---|
| Prepayment | Confirmed dealer funds available under the settlement rules | Receipt confirmation, allocation, reservations, deductions and refund route |
| Rebate | Entitlement earned under a commercial policy | Calculation period, eligibility, approval, permitted use and clawback |
| Campaign support | Support allocated for an approved activity | Eligible orders or expenses, limits, expiry and approval |
| Materials allowance | Restricted entitlement for specified materials | Eligible items, earning basis, allocation and non-cash restrictions |
A credit limit is a separate concept. It should not be silently added to cash or rebate balances. Likewise, campaign support may be implemented as a selling-price discount, a settlement offset or expense reimbursement. Finance must choose the correct treatment so the same support is not deducted twice.
Define the account key: dealer legal entity, selling or brand legal entity, currency, account type and relevant reconciliation period. Several login accounts may belong to one dealer entity. Login identity should not accidentally determine ownership of the ledger.
Distinguish closing, reserved and available balances
The closing balance is the opening balance plus confirmed credits less confirmed debits. Available balance then reflects active reservations and other applicable freezes. Pending receipts or unapproved entitlements should be shown separately, not treated as confirmed spending power.
Each entry should retain its event ID, movement type, amount, state, source order or settlement batch, policy version, business date, posting date and approval record. That allows finance to reproduce a statement as of a defined cutoff.
Suppose an order reserves RMB4,000. When the order posts a confirmed RMB4,000 deduction, the reservation must be released as part of the agreed transition. Leaving both the deduction and the reservation active reduces availability twice. Cancelling the same order repeatedly must also release the reservation only once.
A worked reconciliation example
The following amounts are illustrative, in RMB, and use a single agreed cutoff. They describe separate accounts rather than a combined cash total.
| Account | Confirmed movements | Closing balance | Reserved | Available |
|---|---|---|---|---|
| Prepayment | 20,000 opening + 10,000 received − 6,000 used + 1,000 returned | 25,000 | 4,000 | 21,000 |
| Rebate | 1,000 opening + 600 earned − 300 used − 120 clawed back | 1,180 | 0 | 1,180 |
| Campaign support | 500 opening + 1,000 approved − 400 used | 1,100 | 200 | 900 |
| Materials allowance | 300 opening + 200 allocated − 150 used | 350 | 0 | 350, restricted to eligible materials |
The RMB120 rebate clawback must come from the original earning and allocation rules. It should not be recalculated casually using today’s policy. If a return changes a quarterly threshold, the resulting period-level recalculation should be recorded as a distinct adjustment with its own basis.
Consider a separate RMB5,000 goods order funded by RMB300 of rebate, RMB200 of campaign support and RMB4,500 of prepayment. The system should retain all three settlement components. A separate RMB150 materials request needs its own eligible SKU, quantity and delivery record. Combining it with the goods order’s cash value obscures both fulfilment and account reconciliation.
Cancellation, return and rebate clawback are different events
Before an order posts, cancellation normally releases a reservation under the agreed rules. After posting, reversal requires a ledger entry linked to the original deduction. Do not delete the original movement simply to make the balance look correct.
A return can create two different benefits movements: restoring a rebate or allowance used to pay for the returned goods, and clawing back a rebate earned because of the original sale. Both may be required, but they must remain separate and use their original allocation basis.
Refund destinations also need an explicit rule. Returning funds to the dealer’s prepayment account and paying the same amount back through an external payment channel would duplicate the refund. The chosen route and its completion status should be visible.
If an earned rebate has already been spent, the clawback may exceed the available balance. Agree whether the process blocks, creates a receivable, permits a controlled negative balance or enters an approved manual queue. Silently reducing the amount to zero hides an unresolved commercial obligation.
For closed periods, finance should approve the adjustment period and accounting treatment. Preserve the original business date and the later posting date rather than rewriting history to force two monthly reports to match.
Choose one posting authority for each movement
The B2B platform and ERP may both display account balances, but only one should be authoritative for a particular posting event. Define which system confirms a receipt, calculates a rebate, approves support, posts an order deduction and records a reversal.
A receiving system’s acknowledgment must not create a second financial event. Retries should use the same stable event ID and event type. A correction should be a new adjustment or reversal linked to the original, not an altered replay that an idempotency check cannot interpret.
Reconciliation reports should show opening balance, confirmed credits and debits, closing balance, reservations, availability and pending items. An exception list also needs an owner, expected resolution time and supporting evidence. Without those fields, a balance difference can remain technically visible but operationally unresolved.
Six acceptance tests before rollout
- Receipt and allocation: test an unallocated payment, a confirmed allocation and a duplicate receipt message. Only confirmed, correctly allocated funds should become available once.
- Reservation and cancellation: reserve an order, cancel it, then repeat the cancellation. Availability should recover once without deleting the audit trail.
- Multiple account settlement: pay with prepayment, rebate and support. Reject ineligible account use and preserve the allocation by order line or agreed basis.
- Return and earned-rebate clawback: separate restored spending entitlement from reversed earnings. Include an insufficient-balance case.
- Expiry and period adjustments: test expired support, approved manual adjustments and a return after period close. Show the policy and approval behind each entry.
- Interface failure: interrupt a posting, retry it and submit a legitimate correction. Confirm that retries do not duplicate entries and corrections remain traceable.
The evidence should include the source order, account movements, ERP result and exception record. A final balance screenshot alone cannot establish that the rules were applied correctly.
How this maps to PEKON’s B2B ordering scope
The PEKON B2B Ordering Platform supports separate funds, campaign, materials and rebate accounts, with prepayment, online payment, approval and reconciliation processes. ERP integration can cover products, customers, orders, deliveries and returns according to the agreed interfaces.
In the documented materials process, an allowance can be calculated after financial approval using the order amount and a configured ratio. It is restricted to materials rather than being a freely withdrawable cash balance. Rebate policies can involve quarterly or annual calculations and permitted uses such as offsetting goods payments or withdrawal, subject to the actual policy and financial approval.
These capabilities do not mean every complex policy is automatically covered. Before selection, demonstrate the brand’s actual allocation, expiry, threshold recalculation, insufficient-balance and cross-period rules. Record which parts are standard configuration, integration or additional development.
Frequently asked questions
Can the four account balances be added together?
They may be presented together for reference, but they should not be represented as one unrestricted cash balance. Eligibility and withdrawal rules differ.
Why can an account have a positive balance but insufficient available funds?
Orders or other controls may reserve or freeze part of the closing balance. The statement should show those amounts explicitly.
Should a cancelled order delete its original account entry?
No. Release an unposted reservation or create a linked reversal for a posted movement, depending on the order state.
What if a returned order earned a rebate that has already been spent?
Apply the agreed insufficient-balance policy and record the outstanding adjustment. Do not silently ignore the clawback.
Which system should win when the B2B platform and ERP disagree?
Use the pre-agreed authority for the event and reconcile the document trail. Choosing whichever balance is newer is not a reliable accounting rule.