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.

|◀ ◀ VDX01 ▶ ▶|

AR1200

VDX01

Vinidex Pty Ltd

Smithfield NSW · 45 days EOM · major account

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-10998	SO-00998	14 Aug 2026	Current	$282,700.00	—	$282,700.00
2	INV-11040	SO-01040	14 Sep 2026	Current	$423,356.30	—	$423,356.30

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$706,056

Allocated$0.00

Unallocated$0.00

Left owing$706,056