What partial accounting outsourcing involves
Partial accounting outsourcing means assigning a specific process or a group of recurring tasks to an external team without outsourcing the entire accounting function. A company may retain the general ledger, tax compliance, financial reporting and chief accountant oversight in-house, while outsourcing, for example, accounts payable, accounts receivable, bank statement posting or account reconciliations.
This model is particularly useful for organisations that have their own finance team but do not want to increase permanent headcount simply because one area generates a high volume of operational work. It also makes it possible to quickly add capacity during holiday periods, longer absences, staff turnover, system implementations, increases in document volumes or periods of intensive month-end closing and audit work.
The service may cover both the day-to-day operation of a process and its organisation, documentation, takeover from the current employee or provider and subsequent delivery in line with an agreed calendar and control framework.
Which accounting processes we can take over
A process can be built around a single area or combine several related activities. We most often take over tasks that are repetitive, high-volume, require regular reconciliations or consume too much of the in-house team’s time.
Accounts payable and purchase invoices – Accounts Payable (AP)
Support may cover purchase invoices from receipt of the document, through formal checks and the approval workflow, to coding, posting, preparation of payment data, supplier balance reconciliations and a list of items requiring clarification.
Accounts receivable and cash application – Accounts Receivable (AR)
We can handle the posting and settlement of receivables, matching incoming payments to invoices, offsets, customer balance reconciliations, analysis of unresolved open items and reporting of overdue or unusual balances. The process can also use data from the client’s sales system or another operational data source.
Banking, cards and payments
We take over the posting of bank statements, payment cards and selected payment streams, matching them to open items and identifying transactions that cannot be settled automatically or unambiguously. At high transaction volumes, an important part of the process is reducing the number of open and unidentified items.
Account and balance reconciliations
The scope may include reconciliations of balance sheet accounts, supplier and customer balances, advances, payments, clearing accounts, accruals and prepayments or other areas identified by the chief accountant. The output is not simply a balance, but also a list of differences, missing information and matters requiring a decision.
Month-end close and reporting support
We can take over selected elements of the month-end close: reconciliations, preparation of schedules, completeness checks, an open-items list, preparation of data for group reporting packages or other reports agreed with the client’s team. This allows the client’s accounting team to focus on areas requiring judgement, taxes, the financial result and management reporting.
Data for VAT, CIT, JPK and KSeF
Within an agreed process, we can prepare and reconcile data required for VAT and CIT settlements, JPK files and the processing of documents in KSeF. Responsibility for the calculation, approval and submission of tax filings is agreed separately so that there is no ambiguity as to which tasks are performed by TOP Outsourcing and which remain with the client or its tax adviser.
- posting purchase and sales invoices
- posting bank statements, payment cards and mass payments
- applying payments, offsets, advances and clearing open items
- reconciling balance sheet accounts and open items
- preparing and reconciling data for VAT, CIT and JPK
- handling selected activities related to KSeF and electronic document workflows
- selected month-end closing and reporting tasks
- temporary support for the client’s team during periods of peak workload
How we determine which process to take over
Not every process should be outsourced in the same way. At the outset, we establish where the greatest workload arises, what regularly delays the month-end close, which activities are repetitive, where there is insufficient cover and which data or decisions need to remain within the organisation.
A well-defined process should have a clear starting point and output: it should be clear what data we receive, what we do, who approves exceptions and what information is returned to the client. Before cooperation starts, we therefore agree not only the list of tasks, but also responsibilities, deadlines, escalation rules, quality controls and reporting arrangements.
- scope of the process and division of responsibilities between TOP Outsourcing and the client’s team
- list of input data, documents and required system access
- expected process output and data to be delivered upon completion
- work calendar, closing deadlines and – where needed – agreed service levels
- rules for approvals, exception handling and problem escalation
- quality controls, reconciliations and status reporting
- cover and business continuity procedures
Working in the client’s system or the TOP Outsourcing environment
We can perform selected processes directly in the client’s accounting system or ERP. This is often the best model when the company wants to retain a single source of data, its own chart of accounts, its existing workflow and ongoing visibility into the work of the external team. Before work begins, we agree access rights, document transfer methods, access security and responsibility for system administration.
If the nature of the process allows it, we can also use the TOP Outsourcing environment and agree how data will be exchanged with the client’s system. The choice of model depends on transaction volumes, integrations, reporting requirements and where the target source of data should reside.
The team has experience working with systems including SAP, Microsoft Dynamics 365, Comarch ERP Optima, enova365, Symfonia and Exact, so we do not assume that every process needs to be moved into the accounting firm’s system.
What remains with the client
Partial outsourcing works best when the boundaries of the process are clear. The client retains control over the organisation of its accounting function and over any decisions that are not delegated as part of the service. Depending on the scope, these may include payment approval, business decisions concerning unusual transactions, final sign-off on the month-end close, tax calculations or communication with the auditor and the group.
The scope is not predetermined, however. We can take over a narrow part of a process or a broader workflow covering several stages. The key is to establish before the start who is responsible for each step, who makes decisions in exceptional situations and who confirms completion of the process.
How a selected process is onboarded
Taking over a process should not begin with ad hoc task handovers. We first organise the scope and responsibilities and only then move to regular delivery. In practice, implementation most often includes the following stages:
- 1. Diagnosis – defining the process, volume, current issues and expected outcome.
- 2. Responsibilities – identifying process owners, contact persons, approval points and escalation paths.
- 3. Access and data – preparing systems, documents, reports, instructions and historical data required for the work.
- 4. First period / onboarding – running the process within the agreed scope and identifying exceptions not covered by the procedure.
- 5. Stabilisation – establishing a regular operating rhythm, quality controls and reporting.
Ask about support for a selected processTell us which area puts the greatest strain on your team – we will propose how it can be separated and taken over.
Go to the contact form →When support for selected processes is most useful
This service is particularly useful when the accounting function as a whole works properly, but one or more processes begin to overload the team. Instead of reorganising the finance department, the company can separate the area causing the greatest delays or requiring additional resources.
Partial outsourcing also works well as a transitional solution: during recruitment, holidays, sick leave, an employee’s departure, system migration, KSeF implementation, preparation for JPK CIT, an audit or a sudden increase in document volumes. Once the situation has stabilised, the scope can be maintained, reduced or transferred back to the client’s team.
- increase in document or transaction volumes without a proportional increase in headcount
- staff turnover, holidays or longer absences within the accounting team
- delays in the month-end close
- a high number of unsettled payments, advances or open items
- insufficient time for regular account reconciliations
- need for rapid cover without a recruitment process lasting several months
- implementation of KSeF, JPK CIT, a new ERP or changes to the document workflow
- a temporary project requiring additional accounting expertise
Quality control and reporting of results
Taking over a process only makes sense if the company retains control over the outcome of the work. Before the process starts, we therefore agree how correct completion will be assessed: which accounts are to be reconciled, which documents are to be posted, which items are to be clarified and which matters should be escalated for a decision by the client.
Reporting does not have to mean extensive presentations. For many processes, the most useful output is a short, recurring operational update: the number of missing documents, a list of open items, unreconciled balances, unusual transactions, payment status or tasks blocking the close. This allows the chief accountant, CFO or management to see not only what has been completed, but also what requires action.
- process status after the reporting period
- list of missing documents and information
- reconciliations of accounts covered by the service
- list of open and unsettled items
- report of errors, exceptions or unusual transactions
- information on tasks blocking the month-end close
- recommendations for improving or automating the process
Frequently asked questions about support for selected accounting processes
What is the difference between partial accounting outsourcing and full accounting services?
With full outsourcing, an external accounting firm generally takes over the entire agreed scope of accounting records, tax compliance and financial reporting. With partial outsourcing, the client retains its own accounting team and delegates only a specific process, such as AP, AR, banking, reconciliations or selected month-end closing tasks.
Which accounting processes can be outsourced without transferring the entire accounting function?
Companies can outsource, among other things, the posting of purchase and sales invoices, accounts payable, accounts receivable, bank statement posting, account reconciliations, open-item accounting, selected KSeF activities, preparation and reconciliation of data for VAT, CIT and JPK, reporting and specific month-end closing tasks.
Can only accounts payable (AP) be outsourced?
Yes. The AP process can include purchase invoice handling, formal checks, the approval workflow, coding and posting, preparation of payment data, supplier balance reconciliations and reporting of missing information and items requiring clarification. The exact scope depends on which steps the client wants to retain in-house.
Can only sales invoices / accounts receivable (AR), open items or bank statements be outsourced?
Yes. We can take over accounts receivable, cash application, offsets, customer balance reconciliations, bank and card posting, identification of unidentified payments or investigation of differences between the sales system, the bank and the accounting records.
Can TOP Outsourcing support the month-end close without taking over the accounting records?
Yes. We can perform selected tasks required for the month-end close, such as account reconciliations, preparation of schedules, data for VAT registers, CIT calculations, an open-items list or elements of a group reporting package. The general ledger and final sign-off on the close can remain with the client.
Can partial outsourcing be used only as temporary cover for an employee?
Yes. The service can be launched for the duration of annual leave, sick leave, recruitment, a notice period, an employee’s departure or a seasonal increase in volume. Once the transitional period ends, the process can return to the client or remain outsourced.
When is partial accounting outsourcing a better option than recruitment?
It is particularly useful when support is needed quickly, concerns a single process, is temporary or where the future workload is difficult to predict. Instead of creating a permanent position solely for one area, the company can adjust the service scope to the actual workload.
Can selected accounting processes be outsourced directly in the client’s system?
Yes. In many cases, we work directly in the client’s accounting system or ERP. This allows the company to retain a single source of data and its existing reporting model. Before work begins, we agree access levels, security rules, responsibility for system administration and how documents will be transferred.
What data and access are needed to take over a process?
The requirements depend on the process. Appropriate system permissions, source documents, the chart of accounts or a description of posting rules, a list of approvers, the closing timetable, reports used by the team and information on open items are usually required. During onboarding, we define the minimum set of data needed to perform the work securely.
Who is responsible for a process after part of it has been outsourced?
Responsibility is divided in line with the agreed scope. Before the start, we therefore document which activities are performed by TOP Outsourcing, which remain with the client, who approves exceptions and who makes decisions requiring business knowledge. This reduces the risk of an important task falling between two teams without a clear owner.
How is quality control maintained in partial outsourcing?
Clearly defined controls are required: reconciliations, open-item lists, completeness checks, completion deadlines, escalation rules and periodic status reports. Controls should be tailored to the process – AP requires different mechanisms from banking, and month-end closing requires different controls again.
How do you implement the outsourcing of a selected accounting process step by step?
First, the scope and expected outcome of the process are defined, followed by responsibilities, input data, systems, deadlines, contact persons and quality controls. Once access is prepared, we perform the first period or test run, identify exceptions and only then stabilise the regular operating rhythm.
How is partial accounting outsourcing priced?
The pricing model depends on the nature of the work. For recurring processes, a monthly fee linked to scope or volume is usually the most practical, while temporary cover and projects may be billed hourly or on a project basis. The price should also reflect process complexity, the number of systems, required deadlines and the level of responsibility.
Can the scope of partial outsourcing be increased or reduced?
Yes. One of the main advantages of this model is the ability to change the scope as volumes and team needs evolve. A company can start with one process, expand support during periods of higher workload or, once the situation has stabilised, retain only those tasks that are not efficient to keep in-house.
Can partial outsourcing include preparation for KSeF or JPK CIT?
Yes, where the support concerns specific processes or data. For example, we can help organise the invoice workflow, take over selected activities related to documents in KSeF, prepare and reconcile data used for JPK CIT or support the team while adapting the process to new requirements. The scope of substantive tax responsibility is agreed separately.
Does outsourcing AP and AR really reduce the workload of the CFO or chief accountant?
Yes, provided the process is clearly defined. Delegating operational work related to invoices, payments, open items and reconciliations allows senior finance staff to focus on the month-end close, taxes, reporting, analysis and issues requiring judgement instead of supervising repetitive tasks.
