Accounting controls
ASC 842 and CAM controls
Tie CAM bills to the books. Keep lease accounting and CAM review in their lanes.
These are control examples. Use your firm's accounting policy. Apply professional judgment.
Worked GL bridge
Separate support from open items
The bill may not match the booked amount. Review support first. Record the approved amount.
Estimated CAM booked
The amount already accrued.
$120,000
Landlord reconciliation
The amount billed after year-end.
$132,000
Supported CAM
The amount backed by reviewed support.
$128,000
Supported adjustment
The supported amount above the accrual.
$8,000
Open exception
The open balance still needs support.
$4,000
This bridge is a control example. It is not a journal-entry rule. Follow your policy and review standards.
Control library
Follow one clear review path
Lease accounting versus CAM audit scope
Chart of accounts setup
Accrual and annual true-up treatment
GL support review
Close and review controls
Keep the scope clear
CAMAudit checks CAM support against the lease and bill. It does not run lease accounting.
Read the FASB Topic 842 source. Then apply your firm's policy.
Build a cleaner CAM review
Set up your branded workspace. Your team reviews and signs each finding.