Customer Statements (Unpaid Invoices) — Complete User Guide — Two Accounts Web

Comprehensive guide for generating, analysing, and understanding the Customer Statements (Unpaid Invoices) report — a per-customer statement showing all unpaid invoices with aging breakdown, invoice totals, and overdue days

Table of Contents

1. What Is the Customer Statements (Unpaid Invoices) Report?
   • Purpose and Structure
   • vs Other Customer Reports
2. Enabling from the Customize Menu
3. Field-by-Field Guide
   • Date Setup Fields
4. Settings Configuration
   • Customers
   • Email Template
5. Creating a Customer Statements (Unpaid Invoices) Report
6. How the Report Is Calculated
   • Date Determination
   • Transaction Loading and Matching
   • Invoice Balance Calculation
   • Invoice Total from Balancing Entry
   • Overdue Days Calculation
   • Aging Totals
   • Customer Listing
7. Drill-Down and Actions
8. Sample Data and Report Output
   • Sample Setup
   • Customer Listing Output
   • Per-Customer Unpaid Invoices Output
   • Verification of Calculation
9. Common Issues and Solutions
10. Accounting Regulation Compliance

1. What Is the Customer Statements (Unpaid Invoices) Report?

The Customer Statements (Unpaid Invoices) report shows a list of all customers with outstanding invoices, then lets you drill into each customer to see their individual unpaid invoices with details including invoice date, reference, description, total amount, overdue days, and balance due. An aging summary (Current, 1-30, 31-60, 61-90, 90+ days) is shown at the bottom of each customer's statement.

This report is designed for sending statements to customers showing only what they still owe — unlike the Customer Statements (Transactions) report which shows all activity (invoices, payments, credits) with a running balance.

1.1 Purpose and Structure

The report has two levels:

• Level 1 — Customer Listing: All customers with unpaid invoices, showing customer code, name, number of unpaid invoices, and total outstanding balance. Sorted alphabetically by customer name.
• Level 2 — Per-Customer Statement: Individual unpaid invoices for a selected customer, with columns for date, order number (if applicable), invoice reference, description, invoice total, overdue days, and balance due. An aging summary at the bottom.

1.2 vs Other Customer Reports

2. Enabling from the Customize Menu

The Customer Statements (Unpaid Invoices) report appears under:

• Reports → Customers → Customer Statements (Unpaid Invoices)

The report is only visible when the Customers tab is enabled in Customize Menu. No additional toggle is needed.

3. Field-by-Field Guide

3.1 Date Setup Fields

Location: Reports → Customers → Customer Statements (Unpaid Invoices) → Set Date

Unlike most reports that create a saved report instance, this report first prompts for a date and then generates the customer listing immediately.

4. Settings Configuration

4.1 Customers

Location: Settings → Customers

Customer records store the contact information, billing address, email, currency, and control account assignment. The statement is generated per customer from this record. Key fields used in the statement:

• Name — appears as the statement recipient name
• Billing Address — appears as the statement recipient address
• Email — used when emailing the statement
• Code — optional customer reference, shown in the customer listing
• Currency — statement amounts are shown in the customer's currency

4.2 Email Template

Location: Settings → Email Templates → Customer Statement

The email template for customer statements can be customised with the subject line and message body. When emailing an unpaid invoices statement to a customer, this template is used.

5. Creating a Customer Statements (Unpaid Invoices) Report

1. Go to Reports → Customers → Customer Statements (Unpaid Invoices)
2. Click Set Date to configure the statement date
3. Choose the Date — Today or Custom
4. If Custom, select the Custom Date
5. Optionally select a Theme
6. Click Save
7. The report generates a listing of all customers with unpaid invoices, showing their code, name, number of unpaid invoices, and total balance
8. Click View next to any customer to see their detailed unpaid invoices statement

6. How the Report Is Calculated

6.1 Date Determination

The report date is determined by the Date field. If Date = Today, the current date is used. If Date = Custom, the selected custom date is used. All invoices are evaluated as at this date — only invoices issued on or before this date are included.

6.2 Transaction Loading and Matching

The system loads all General Ledger transactions up to the report date and applies invoice matching to pair receipts against their corresponding sales invoices:

Transaction Pool = All GL transactions where:
    • Date is on or before the report date
    • The GL account is an Accounts Receivable account
    • The transaction references a Sales Invoice
    • Invoice matching is applied (receipts matched to invoices)

Invoice matching ensures that the outstanding balance for each sales invoice reflects all receipts received against it.

6.3 Invoice Balance Calculation

For each sales invoice, the balance is calculated as:

Invoice Balance = Sum of (account currency amount)
    for all GL transactions referencing this invoice

A non-zero balance = invoice is still outstanding (included in the report)
A zero balance = invoice has been fully paid (excluded from the report)

Only customers with at least one unpaid invoice appear in the customer listing.

6.4 Invoice Total from Balancing Entry

The invoice total (the original amount of the invoice) is obtained from the balancing entry of the sales invoice transaction:

Invoice Total = Account currency amount from the counter-balancing entry
    where the related Transaction is a Sales Invoice and it is the
    balancing side of the entry (opposite to the AR debit)

This shows the customer the full original invoice amount, not just the outstanding balance.

6.5 Overdue Days Calculation

Overdue Days = Report Date − Invoice Due Date

If Overdue Days <= 0:  Not overdue (shown as "-")
If Overdue Days = 1:   "1 day overdue"
If Overdue Days > 1:   "X days overdue"

6.6 Aging Totals

At the bottom of each customer's statement, the outstanding invoices are summarised into aging buckets:

6.7 Customer Listing

The main listing shows all customers with unpaid invoices, sorted alphabetically by customer name. Each row shows:

• Date — the statement date
• Code — the customer's optional code
• Customer — the customer's name
• Unpaid Invoices — the count of unpaid invoices for this customer
• Total — the total outstanding balance in the customer's currency

The total column is summed across all customers at the bottom of the listing.

7. Drill-Down and Actions

From the customer listing, clicking View on any customer opens their detailed unpaid invoices statement. From the per-customer statement, the following actions are available:

8. Sample Data and Report Output

8.1 Sample Setup

A trading company has three customers with outstanding invoices as at 31 January 2026:

Customers

Sales Invoices

Note: SI-006 is fully paid and therefore excluded from the report. SI-004 has a partial receipt of 15,000 reducing its balance to 15,000.

8.2 Customer Listing Output

Customer Statements (Unpaid Invoices)
As at 31-Jan-2026

Date        Code  Customer      Unpaid Invoices  Total
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
31-Jan-2026 C001  Customer A                   2   150,000  ¹
31-Jan-2026 C002  Customer B                   2    90,000  ²
31-Jan-2026 C003  Customer C                   1   200,000  ³
                                               ──────────
                                                5   440,000  ⁴

Notes:

1. Customer A: SI-001 (50,000) + SI-002 (100,000) = 2 invoices, total 150,000. SI-006 is fully paid (balance 0) — excluded.
2. Customer B: SI-003 (75,000) + SI-004 (15,000 after partial payment) = 2 invoices, total 90,000.
3. Customer C: SI-005 (200,000) = 1 invoice, total 200,000.
4. Grand Total: 150,000 + 90,000 + 200,000 = 440,000.

8.3 Per-Customer Unpaid Invoices Output

Customer A — Detailed Statement

Customer Statement (Unpaid Invoices) — Customer A
ABC Trading
As at 31-Jan-2026

                           Order
Date                       Number   Invoice   Description           Invoice Total  Overdue     Balance Due
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5-Jan-2026                          SI-001   Consulting Services          50,000       26 days       50,000  ¹
25-Jan-2026                         SI-002   Software License            100,000        6 days      100,000  ²
                                                                                      ──────────────────────
Current (not overdue)                                                                                          ³
1-30 days overdue                                                                    150,000
31-60 days overdue
61-90 days overdue
90+ days overdue
                                                                                      ──────────────────────
Total                                                                                            150,000  ⁴

Customer C — Detailed Statement

Customer Statement (Unpaid Invoices) — Customer C
ABC Trading
As at 31-Jan-2026

                           Order
Date                       Number   Invoice   Description           Invoice Total  Overdue     Balance Due
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
15-Oct-2025                         SI-005   Equipment Sale              200,000      108 days     200,000  ⁵
                                                                                      ──────────────────────
Current (not overdue)
1-30 days overdue
31-60 days overdue
61-90 days overdue
90+ days overdue                                                                     200,000
                                                                                      ──────────────────────
Total                                                                                            200,000

Notes:

1. SI-001: Due 5-Jan-2026. 31-Jan − 5-Jan = 26 days overdue. Balance: 50,000.
2. SI-002: Due 25-Jan-2026. 31-Jan − 25-Jan = 6 days overdue. Balance: 100,000.
3. Customer A — Aging: Both invoices are 1-30 days overdue (26 and 6 days). No invoices in Current, 31-60, 61-90, or 90+ buckets.
4. Customer A — Total: 50,000 + 100,000 = 150,000.
5. SI-005: Due 15-Oct-2025. 31-Jan − 15-Oct = 108 days overdue. Falls in 90+ bucket. Balance: 200,000.

8.4 Verification of Calculation

INVOICE BALANCE VERIFICATION:

  Customer A — SI-001: Issued 50,000. No receipts. Balance = 50,000 ✓
  Customer A — SI-002: Issued 100,000. No receipts. Balance = 100,000 ✓
  Customer A — SI-006: Issued 115,000. Fully paid. Balance = 0. Excluded ✓

  Customer B — SI-003: Issued 75,000. No receipts. Balance = 75,000 ✓
  Customer B — SI-004: Issued 30,000. Receipt 15,000. Balance = 30,000 − 15,000 = 15,000 ✓

  Customer C — SI-005: Issued 200,000. No receipts. Balance = 200,000 ✓

OVERDUE DAYS VERIFICATION (as at 31-Jan-2026):

  SI-001: Due 5-Jan. 31 − 5 = 26 days overdue ✓
  SI-002: Due 25-Jan. 31 − 25 = 6 days overdue ✓
  SI-003: Due 1-Dec. 31 − 1 = 30 days in Dec + 31 = 61 days overdue ✓
  SI-004: Due 15-Jan. 31 − 15 = 16 days overdue ✓
  SI-005: Due 15-Oct. 16 days in Oct + 30 + 31 + 31 = 108 days overdue ✓

AGING BUCKET VERIFICATION:

  Customer A:
    1-30 days: SI-001 (26 days) + SI-002 (6 days) = 150,000 ✓

  Customer B:
    1-30 days: SI-004 (16 days) = 15,000 ✓
    61-90 days: SI-003 (61 days) = 75,000 ✓

  Customer C:
    90+ days: SI-005 (108 days) = 200,000 ✓

FULL LISTING VERIFICATION:

  Customer A: 2 invoices, 150,000 ✓
  Customer B: 2 invoices, 90,000 ✓
  Customer C: 1 invoice, 200,000 ✓
  Total:      5 invoices, 440,000 ✓

DR = CR VERIFICATION:
  Each underlying transaction DR = CR ✓
  Total outstanding AR from report: 440,000 Dr ✓

9. Common Issues and Solutions

9.1 No Customers Appear in the Listing

Cause: No customers have unpaid invoices as at the report date. All invoices may be fully paid, or the report date may be too early.

Solution: Verify that sales invoices exist and have not been fully paid. Check that the report date is correct — if using a past date, invoices issued after that date are excluded.

9.2 Invoice Shows in Wrong Aging Bucket

Cause: The aging is calculated based on the invoice's due date relative to the report date. If the due date or report date is incorrect, the invoice falls into the wrong bucket.

Solution: Check the invoice's due date in the Sales Invoice document. Payment terms determine the due date. Verify the report date is set correctly.

9.3 Overdue Days Does Not Match Expectation

Cause: The overdue calculation uses the invoice's due date. If the due date is not set correctly on the invoice, the overdue count will be inaccurate.

Solution: Review the payment terms on the Sales Invoice. The due date is computed from the invoice date plus the payment terms. If the terms were entered incorrectly, edit the invoice.

9.4 Invoice Balance Does Not Match Sales Invoice

Cause: The balance shown is the outstanding amount after all receipts have been matched. If a receipt was applied to the invoice, the balance is reduced. The invoice total column shows the full original amount.

Solution: The Balance Due reflects what is still owed. The Invoice Total shows the original amount. If a partial payment was made, these two numbers will differ.

9.5 Invoice Does Not Appear

Cause: The invoice may be fully paid (balance = 0), or it may have been issued after the report date.

Solution: Check the invoice date and the report date. Only invoices with non-zero balances and dates on or before the report date are included.

9.6 Statement Cannot Be Emailed

Cause: The customer may not have an email address set, or the email template may not be configured.

Solution: Verify the customer's email address in Settings → Customers. Configure the email template in Settings → Email Templates → Customer Statement.

9.7 Currency Shows Incorrectly

Cause: The statement uses the customer's currency as set on the Customer record. If no currency is set, the base currency is used.

Solution: Set the customer's currency in Settings → Customers. The statement will then show amounts in the customer's currency with the correct currency symbol.

10. Accounting Regulation Compliance

10.1 IFRS 9 — Financial Instruments

10.2 IAS 1 — Presentation of Financial Statements

10.3 IFRS 7 — Financial Instruments: Disclosures

10.4 DR = CR Verification

Sample Data Verification:

  Customer A:  50,000 + 100,000 = 150,000 ✓
  Customer B:  75,000 + 15,000 = 90,000 ✓
  Customer C: 200,000 = 200,000 ✓
  Grand Total: 150,000 + 90,000 + 200,000 = 440,000 ✓

  SI-006 (115,000, fully paid): Balance 0 — excluded ✓
  SI-004 (30,000, partially paid): Balance 15,000 — shown ✓

  Total outstanding AR: 440,000 Dr ✓
  All underlying transactions DR = CR ✓

End of Customer Statements (Unpaid Invoices) Guide