An offer is a separate record from the candidate's pipeline stage. The application reaches Offer after the interview evidence supports hiring. You then prepare a draft, obtain approval, send it and record the applicant's response. A sent offer isn't an accepted hire.
Desk Hire requires that sequence and preserves the dates. Acceptance moves the application to Hired and contributes toward the requisition's headcount. When enough candidates have accepted, the requisition becomes Filled and its posting closes. A declined offer records a different outcome and keeps the vacancy available for another candidate. Read the application, offer and requisition together before reporting that a role has been filled. These exercises use fictional workflow data and don't include salary negotiation or legal offer terms. The goal is to verify the operational states and the event that establishes a hire.