A/R

Receipt Entry

Allocate what came in against what is owed. The debtors control account falls by exactly what is allocated and the bank rises by the same, in one journal.

|◀ ◀ ASP01 ▶ ▶|

AR1200

ASP01

Aspen Australia Pty Ltd

St Leonards NSW · 30 days EOM

Customer No.

Receipt Date

Bank Account

Reference

Banked By

Amount Received

Allocate against Oldest first · anything unallocated stays on the ledger

	Invoice	Order	Due	Age	Invoiced	Received	Outstanding	Allocate
1	INV-11015	SO-01015	30 Aug 2026	Current	$28,600.00	—	$28,600.00
2	INV-11035	SO-01035	30 Aug 2026	Current	$46,728.00	—	$46,728.00

Banking this posts one journal: debit the bank account, credit 1100 Trade Debtors. The aged trial balance and the control account both move because they are the same figure.

Owed by this account$75,328

Allocated$0.00

Unallocated$0.00

Left owing$75,328