Reading the report
- Open Sales › Receivables Aging Report. Change As at to see the position on another date.
- Each row is a customer. The columns sort what they owe by how far past its due date it is; the further right, the later.
- Open a customer to see the invoices behind the figure.
- To send it or work on it, press Download and choose PDF or Excel. The PDF is the summary by customer, printed landscape, with the check against Accounts Receivable under it. The Excel workbook adds a second sheet, Documents, listing every invoice behind the figures with its due date, days overdue and what is still outstanding.
Money a customer paid that is not applied to an invoice yet is listed with what they owe, as a receipt on account that lowers it. A refund of it (see Refund money on account in Receipts and Payments) lowers the receipt's on-account line; it is not listed on its own.
After the Total, PDC shows the post-dated cheques each customer has handed over that the bank has not paid yet, as at the report's date, and Net of PDC what no cheque covers. The cheques are shown beside what is owed and never deducted from it until they clear — see Post-dated Cheques.
It has to agree with the balance sheet
The total equals the Accounts Receivable balance on the balance sheet, and the page says whether it does. If it does not, an amount was written straight into Accounts Receivable by a manual journal — in the balance, but in no customer's name. Find it in the General Ledger for account 1100.