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.

|◀ ◀ SAK-MY ▶ ▶|

AR1200

SAK-MY

Sun Ace Kakoh (M) Sdn Bhd

Shah Alam MY · NET 60 · major account

30 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-10972	SO-00972	04 Jul 2026	30 days over	$301,440.00	—	$301,440.00
2	INV-11048	SO-01048	14 Aug 2026	Current	$153,036.00	—	$153,036.00

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$699,211

Allocated$0.00

Unallocated$0.00

Left owing$699,211