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.

|◀ ◀ BLM01 ▶ ▶|

AR1200

BLM01

Blackmores Ltd

Warriewood NSW · 30 days

7 days oldest

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
1	INV-11022	SO-01022	27 Jul 2026	7 days over	$29,916.70	—	$29,916.70
2	INV-11024	SO-01024	02 Aug 2026	1 days over	$101,005.74	—	$101,005.74
3	INV-11055	SO-01055	16 Aug 2026	Current	$79,224.42	—	$79,224.42

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$210,147

Allocated$0.00

Unallocated$0.00

Left owing$210,147