Maker, Checker, Approval Workflow in TallyPrime at a Glance

Importance of Maker, Checker, Approval Workflow for TallyPrime Users

TallyPrime is widely used for accounting and business management, and many organizations operate a single company data set with multiple users.

As the number of users increases, simply providing access to the accounting system may not be sufficient for organizations that require formal approval procedures.

A business may need to distinguish between:

Users who prepare transactions

and

Users who verify transactions

and

Users who provide final approval.

A TDL-based Maker–Checker–Authorizer solution can introduce this workflow within the TallyPrime environment.

For organizations already working with TallyPrime, this can be particularly useful because the approval process can be incorporated into the existing accounting workflow rather than relying entirely on separate spreadsheets, emails or manual approval registers.

Example: Payment Approval Workflow

Imagine a company receives an invoice for ₹2,50,000.

Step 1 — Maker

The Accounts Executive enters the payment transaction.

Status: Pending

Step 2 — Checker

The Senior Accountant verifies:

• Supplier
• Invoice
• Amount
• Ledger
• Supporting documents

The Checker approves the transaction.

Status: Checked

Step 3 — Authorizer

The Finance Manager reviews the payment and provides final approval.

Status: Authorized

Step 4 — Books

The authorized transaction is posted to the regular books.

This creates a defined chain of responsibility from transaction preparation to final authorization.

Example: Purchase Entry With Correction

Suppose a Maker enters a purchase transaction but selects the wrong ledger.

The Checker identifies the issue.

Checker: Rejects the transaction

Remark: “Please correct the purchase ledger.”

The Maker corrects the transaction and records the correction.

The Checker reviews it again and approves it.

The Authorizer then provides final authorization.

Only after the required approval is completed does the transaction move to the regular books.

This type of workflow can help organizations establish a more disciplined accounting process.

Important Considerations Before Implementing

A Maker–Checker–Authorizer system should not simply add approval steps for the sake of adding more approvals.

The workflow should be designed according to the actual business process.

Businesses should consider:

Keep the hierarchy practical

Too many approval levels can slow down routine accounting operations.

Define clear responsibilities

Every role should have clearly documented responsibilities.

Establish approval limits

High-value transactions may require additional authorization.

Define exception handling

The organization should decide what happens when a Checker or Authorizer rejects a transaction.

Maintain accountability

The system should provide sufficient information to identify the users involved in each stage.

Review the workflow periodically

As the organization grows, approval limits and user responsibilities may need to change.

Who Should Consider a Maker–Checker–Authorizer Workflow?

This workflow can be particularly relevant for:

• Companies with multiple TallyPrime users
• Businesses with multiple accounting employees
• Organizations with separate accounts and finance departments
• Companies with branch offices
• Businesses with high transaction volumes
• Organizations requiring management approval for payments
• Companies with department-wise accounting responsibilities
• Businesses handling high-value transactions
• Organizations looking to strengthen internal accounting controls
• Companies that want a documented approval trail

It can also be useful for businesses that are growing from a small accounting team into a larger finance and accounts operation.