Keep the evidence trail
A record becomes more useful when another reader can follow it without asking its author.
Connect the documents
Use consistent references between a transaction, its approval, the supporting document and the ledger entry. Store the final version in an agreed location. A file name should help a colleague find the relevant period and subject.
Record the judgement
When a transaction requires an estimate or interpretation, write down the facts considered and the basis of the conclusion. A short explanation made at the time is usually more reliable than a reconstruction months later.
Retain the review
Keep evidence of who reviewed the work and what questions were resolved. An approval without a clear subject is difficult to interpret. A review trail should show what was checked, not merely that someone clicked a button.