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.

|◀ ◀ CDL01 ▶ ▶|

AR1200

CDL01

Cadel Foundry Supplies Pty Ltd

Dandenong South VIC · 30 days

14 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	Allocate
1	INV-11006	SO-01006	20 Jul 2026	14 days over	$31,593.01	—	$31,593.01
2	INV-11021	SO-01021	24 Jul 2026	10 days over	$52,239.00	—	$52,239.00

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$83,832

Allocated$0.00

Unallocated$0.00

Left owing$83,832