To find what changed in a Marg company, restore an older and a newer backup into separate folders and compare the two.
Records are matched by code, voucher or batch and sorted into four groups: rows added, rows deleted since, rows no longer in the file and rows changed. Each changed field shows old and new values. Two copies prove a difference but not who deleted a row or why.
The books say what is true today, and a dispute asks what was true last quarter. With two copies of one company you can answer that, field by field, as long as you keep clear about what the comparison can and cannot prove. The method is simple. The discipline is the hard part.
Who Needs to Compare Two Marg Copies?
Where do you stand? Each card leads to the part that fits.
A party shows one figure today and another in last quarter's copy.
See what is compared →You want steps an auditor can repeat on the same two copies and reach the same list, without you in the room.
Follow the steps →You must say what a comparison can and cannot prove.
Read the limits →Marg shows the current state of the books and keeps no log of how they got there. A second copy fills that gap, because two snapshots of one company disagree exactly where something moved. This guide explains how to line them up and how far to trust the result.
What Does a Comparison of Two Marg Copies Show?
Records from both copies are matched by their own code, voucher or batch and then sorted into four groups, so you see at a glance what was added, what was deleted since, what is no longer in the file and what changed.
| Group | Meaning | How to read it |
|---|---|---|
| Added | In the newer copy only | New entries since the older copy |
| Deleted since | Present in the newer copy with a delete mark | Entries removed in the program but not yet packed |
| No longer in the file | Gone from the newer copy | Removed for good, often by packing the data |
| Changed | Present in both with different values | Read each field, old beside new |
A SHA-256 is also computed for each table file. Files with equal values are identical and can be skipped, while a different value tells you where to look first. Note: quote the hash values in your working paper. They let a second examiner confirm they compared the same two files you did.
How to Compare Two Marg Data Copies Step by Step
- Gather two copies of one companyPick an older and a newer copy of the same company and period. A live folder and last month's restored backup will do.
- Restore backups into spare foldersMarg backups are not opened directly. Restore each one into its own empty folder and leave the live company alone.
- Seal both foldersCopy them to the examining PC and keep the originals as they arrived. Note the date and the source of each.
- Open both and choose Compare two copiesOpen the older copy first and then the newer. Enter a case reference and your name as examiner.
- Read the counts, then the changed fieldsStart with the four counts: rows added, rows deleted since, rows no longer in the file and rows changed. Then open each changed field and compare old with new.
- Check leads against paper recordsTreat every difference as a lead. Confirm it against bills, bank statements and the people who entered the entries.
Limitations: the software opens Data folders, not .MBK files, so each backup has to be restored into a spare folder first. Restoring each one into a spare folder also keeps the live company untouched. The MBK file guide explains the backup types.
Univik Marg Data Forensic Analyzer matches records and lists old and new values for every changed field.
Our own match check across three real companies: bill date and party agreed across header, lines and ledger in 100% of bills. Every batch name repeated its item name, 214 of 214. When those agree in both copies, a difference the compare shows is a real difference.
Download Free Trial Forensics Licence - $599Reads copies on Windows 11 and 10 and writes nothing back. Forensics page
What Can a Comparison Not Prove?
Two copies prove that something differs. They do not say why, who did it or whether it was allowed. Be exact about this in anything you sign, because the person reading it will assume more than the comparison can carry.
| Question | Answer from two copies |
|---|---|
| Did a figure change between the dates? | Yes, with the old and new value |
| Which user and PC last changed it? | As stored on the record, if the clock and login can be trusted |
| When was an entry deleted? | Only that it happened between the two copies |
| Who deleted it? | Not stored, so not shown |
| Was the change legitimate? | Not decided by software |
- Both copies are of the same company and period
- You know where each copy came from and when it was taken
- The SHA-256 of each original matches the copy you examined
- Every difference is confirmed against paper records
- Your report states the limits above
Fix Common Problems When Comparing Marg Copies
Do this: The copies may be of different companies or periods. Check the company letter and the period slot of each folder.
Do this: The newer copy may be an empty or partly restored folder. Restore it again and compare the file sizes.
Do this: It may be damaged. Read the corrupted data guide before you compare.
For the story of what deletions leave behind, see the deleted entries guide.
Need help reading a result? Contact our support team without sending client data.
Questions About Comparing Marg Copies
Univik staff made the analyzer described here. The comparison behaviour comes from the analyzer itself and not from a vendor help page. The advice on how often to copy is ours.
Pages we read: Univik Marg Data Forensic Analyzer page · MBK file guide