Role Training Manual

1. Overview & principles

CNPERP uses role-based approvals so no single person both creates and finally authorises material cash or accounting movements. Each user is assigned a role (via Settings → Users / Role Management). Workflows then only show actions that role is allowed to perform.

Core control principles

• Segregation of duties — the person who requests cash should not be the only person who funds it.
• Maker–checker — drafts are submitted; another role reviews and approves.
• Audit trail — every submit / approve / reject is stored with user, time, and optional comment.
• Branch scope — users normally act within their company (and branch) only.
• Dimensions are optional — cost centre / project / department can be stamped for reporting; they are not required unless an admin turns on require_dimensions for a workflow.

2. Approval ladder (cashier → executive)

Canonical codes live in workflow_roles. Assign the matching system role name to each user.

L0 Cashier

Purpose: Serve customers at the till, control the cash drawer, and start cash-related workflows (petty cash requests, POS session settlement). Does not post journals or fund replenishments.

How this role functions

• Opens/closes POS sessions; sells stocked and weight products; takes cash, card, or mobile money.
• Counts drawer and submits POS cash settlement for supervisor → manager → accountant close.
• Creates petty cash replenishment requests when float is low (with receipts attached where required by policy).
• Cannot approve their own funding or jump ahead to accountant/finance steps.

Typical screens

Daily checklist

• Start of day: open session / confirm float against handover note.
• During day: ring sales correctly; void only with supervisor if policy requires.
• End of day: count cash, submit settlement workflow, hand over variance explanation.
• Petty cash: request only with receipts; wait for approval before spending beyond float rules.

L1 Supervisor

Purpose: First-line check that cashier work is complete and plausible before it reaches the branch manager.

How this role functions

• Reviews pending petty-cash and POS settlement items in the approval queue / notifications.
• Approves to send onward to manager, or rejects with a reason (missing receipt, wrong count).
• May share some manager rights on petty cash (depending on workflow configuration).
• Does not normally post GL or execute bank/cash transfers.

Typical screens

Review checklist

• Do attached receipts match the requested amount?
• Is the settlement count within tolerance of system expected cash?
• Is the right cashier / shift named?
• If rejecting: write a clear reason so the cashier can correct and resubmit.

L2 Manager

Purpose: Branch / operations owner for day-to-day approvals — authorises that the request is legitimate for the business before books or finance act.

How this role functions

• Approves supervisor-cleared petty cash and POS settlements onward to accountant.
• Initiates or submits cash transfer requests between tills/accounts (then finance/CFO).
• Often first approver on purchase orders, credit notes (sales manager path), and operational exceptions.
• Coordinates with cashier/supervisor on variances; escalates fraud or repeated shortages.

Typical screens

Decision guide

• Approve when operational need is clear and supporting docs exist.
• Reject when policy is breached (no dual control, over-limit without escalation).
• Escalate large cash transfers or unusual patterns to finance_manager / CFO.

L3 Accountant

Purpose: Keep the books accurate — fund/close cash workflows, prepare and submit journals, process credit notes and vendor-payment scheduling within policy.

How this role functions

• Petty cash: final “Fund” after manager approval (dimensions optional unless the workflow opts in).
• POS settlement: “Close” the settlement so cash is reflected correctly in banking/GL.
• Journals: draft/submit manual journals; cannot usually self-approve material entries (manager / finance path).
• Vendor payments / credit notes: prepare and move items into finance review where configured.
• May stamp optional cost centre / project / department for reporting quality.

Workflows you perform

Open Notifications or the workflow queue daily. You are a primary actor on these seeded flows:

Full system guide: Workflow & approvals · Phase 1 detail in the Workflow playbooks section.

Typical screens

Quality checklist

• Debits = credits; correct VAT treatment.
• Supporting docs attached or referenced.
• Optional dimensions filled when management reporting needs them.
• No self-approval on journals that require a second role.
• Clear the approvals queue before leaving for the day.

L4 Finance Manager

Purpose: Finance control — dual authorisation, escalation gate before CFO/CEO, oversight of payments and controller-level journal posting.

How this role functions

• Approves vendor payments within threshold; escalates large amounts to CFO/CEO.
• Controller path on journal entry workflow (approve & post or escalate).
• Reviews credit notes after sales manager; may escalate high-value credits.
• Approves / executes smaller cash transfers; routes large ones to CFO.
• Owns month-end soft-close readiness with the accountant.

Typical screens

L5 Finance Director / CFO

Purpose: Highest financial authority for material transactions, year-end adjustments, large payments, and period hard-close.

How this role functions

• Approves escalated journals, vendor payments, credit notes, cash transfers, and bad-debt write-offs.
• Authorises period hard close (and exceptional reopen).
• Sets finance policy with CEO/board for thresholds and dimensional reporting standards.

Workflows you perform

You are the escalation / final finance authority on Phase 1 and cash ladders. Use Notifications for pending CFO steps.

Read: Workflow System Guide · Playbooks · Phase 1 critical workflows.

Typical screens

Training focus: threshold judgement, IFRS documentation, and ensuring finance_manager/accountant packs are complete before you click Approve.

L6 CEO / Board

Purpose: Executive oversight for the highest-value or highest-risk items (e.g. very large payments, board-level write-offs).

• Act only on items escalated by CFO/finance — do not replace day-to-day finance processing.
• Require a short briefing note: amount, why escalated, residual risk.
• Board role is reserved for material / policy items configured in the approval matrix.

10. Special roles

11. Workflow playbooks (who does what)

A. Petty cash replenishment PETTY_CASH_APPROVAL

1. Cashier — Requested → submit
2. Supervisor / Manager — first review
3. Manager — operations approve
4. Accountant / Finance Manager — Fund

B. POS cash settlement POS_CASH_SETTLEMENT

1. Cashier — Draft → Submitted → route
2. Supervisor — approve
3. Manager — approve
4. Accountant — Close

C. Cash transfer CASH_TRANSFER_APPROVAL

1. Manager / Accountant — submit request
2. Finance Manager / Accountant — approve or escalate
3. CFO — execute large transfers

D. Journal entry (Phase 1)

1. Accountant — draft / submit / route
2. Manager / Accountant — manager review
3. Finance Manager — controller approve or escalate
4. CFO — material / year-end

Also see: Workflow system help, Journal entries training.

12. Dimensional accounting (optional)

Cost centre, project, department, and region help management reporting. In workflows they can be stamped on the instance when initiating or before finance acts.

• Default: optional — approvals work without dimensions.
• Routing: a workflow marked dimensional_only is chosen when the request’s dimensions match.
• Mandate: only if admin sets definition require_dimensions or transition requires_dimensions.

Guides: Dimensional balances · Tutorials → Dimensional accounting.

13. Assigning roles (admin)

1. Ensure system roles exist (seeding creates cashier, supervisor, manager, accountant, finance_*, cfo, ceo, credit_controller).
2. Open user record → set Role to the ladder code that matches their job.
3. Assign branch and company correctly for multi-tenant isolation.
4. Grant module permissions separately if your RBAC matrix is permission-based as well as role-based.
5. Have the user log in and open Notifications — pending actions for their role should appear.

Related: Roles & daily tasks · Role Management UI · Setup guide.

14. Training exercises (end-to-end)

Use a training company / branch. Create four users: cashier, supervisor, manager, accountant.

1. Petty cash happy path — request → supervisor → manager → accountant Fund. Confirm statuses and history.
2. Forbidden skip — as cashier, try to Fund; expect permission denied.
3. Reject & resubmit — supervisor rejects; cashier corrects; path continues.
4. POS settlement — full chain to Closed.
5. Optional dimensions — close without cost centre; then opt in require_dimensions and repeat with a cost centre.
6. Journal path — accountant submits JE; manager/finance_manager follows Phase 1 path (see journal training).