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

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

Table of Contents

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

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

The Supplier Statements (Unpaid Invoices) report shows a list of all suppliers with outstanding purchase invoices, then lets you drill into each supplier 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 supplier's statement.

This report is designed for reviewing outstanding payables and managing payment prioritisation.

1.1 Purpose and Structure

The report has two levels:

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

1.2 vs Other Supplier Reports

2. Enabling from the Customize Menu

The Supplier Statements (Unpaid Invoices) report appears under:

• Reports → Suppliers → Supplier Statements (Unpaid Invoices)

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

3. Field-by-Field Guide

3.1 Date Setup Fields

Location: Reports → Suppliers → Supplier Statements (Unpaid Invoices) → Set Date

4. Settings Configuration

4.1 Suppliers

Location: From Suppliers Menu

Supplier records store the contact information, address, email, and currency. Key fields used in the statement:

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

5. Creating a Supplier Statements (Unpaid Invoices) Report

1. Go to Reports → Suppliers → Supplier 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 suppliers with unpaid invoices
8. Click View next to any supplier to see their detailed statement

6. How the Report Is Calculated

6.1 Date Determination

The report date determines the aging. If Date = Today, the current date is used. Only invoices issued on or before this date are included.

6.2 Transaction Reads and Matching

The system reads all General Ledger transactions up to the report date and applies invoice matching to pair payments against their corresponding purchase invoices:

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

6.3 Invoice Balance Calculation

For each purchase invoice, the balance is calculated as:

Invoice Balance = Sum of (account currency amount) × −1
    for all GL transactions referencing this invoice

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

The sign is reversed (× −1) because Accounts Payable has a credit-normal balance. The reversal makes the outstanding amount display as a positive number.

6.4 Invoice Total

The invoice total (the original amount of the invoice) is obtained from the balancing entry of the purchase invoice transaction, with sign reversed to show as positive:

Invoice Total = Account currency amount from the counter-balancing entry × −1
    where the Transaction is a Purchase Invoice and it is the balancing side

6.5 Overdue Days

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

6.7 Supplier Listing

The main listing shows all suppliers with unpaid invoices, sorted alphabetically. Each row shows the statement date, supplier code, supplier name, count of unpaid invoices, and total outstanding balance. The total column is summed across all suppliers.

7. Drill-Down and Actions

From the supplier listing, clicking View on any supplier opens their detailed unpaid invoices statement. From the per-supplier statement:

8. Sample Data and Report Output

8.1 Sample Setup

A trading company has three suppliers with the following invoices outstanding as at 31 January 2026:

Suppliers

Purchase Invoices

PI-006 is fully paid (excluded). PI-004 has a partial payment of 8,000 reducing balance to 15,000.

8.2 Supplier Listing Output

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

Date        Code  Supplier      Unpaid Invoices  Total
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
31-Jan-2026 S001  Supplier A                   2   172,500  ¹
31-Jan-2026 S002  Supplier B                   2    70,000  ²
31-Jan-2026 S003  Supplier C                   1   180,000  ³
                                               ──────────
                                                5   422,500  ⁴

Notes:

1. Supplier A: PI-001 (57,500) + PI-002 (115,000) = 2 invoices, total 172,500. PI-006 fully paid — excluded.
2. Supplier B: PI-003 (55,000) + PI-004 (15,000) = 2 invoices, total 70,000.
3. Supplier C: PI-005 (180,000) = 1 invoice, total 180,000.
4. Grand Total: 172,500 + 70,000 + 180,000 = 422,500.

8.3 Per-Supplier Unpaid Invoices Output

Supplier A — Detailed Statement

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

Date                       Invoice   Description           Invoice Total  Overdue     Balance Due
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
5-Jan-2026                 PI-001    Office Supplies             57,500       26 days       57,500  ¹
25-Jan-2026                PI-002    Equipment Lease            115,000        6 days      115,000  ²
                                                                                      ──────────────────────
Current (not overdue)
1-30 days overdue                                                                    172,500
31-60 days overdue
61-90 days overdue
90+ days overdue
                                                                                      ──────────────────────
Total                                                                                            172,500

Supplier C — Detailed Statement

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

Date                       Invoice   Description           Invoice Total  Overdue     Balance Due
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
15-Oct-2025                PI-005    Raw Materials              180,000      108 days      180,000  ³
                                                                                      ──────────────────────
Current (not overdue)
1-30 days overdue
31-60 days overdue
61-90 days overdue
90+ days overdue                                                                     180,000
                                                                                      ──────────────────────
Total                                                                                            180,000

Notes:

1. PI-001: Due 5-Jan-2026. 31 − 5 = 26 days overdue. Balance: 57,500.
2. PI-002: Due 25-Jan-2026. 31 − 25 = 6 days overdue. Balance: 115,000.
3. PI-005: Due 15-Oct-2025. 31-Jan − 15-Oct = 108 days overdue. 90+ bucket. Balance: 180,000.

8.4 Verification of Calculation

INVOICE BALANCE VERIFICATION:

  Supplier A — PI-001: 57,500. No payments. Balance = 57,500 ✓
  Supplier A — PI-002: 115,000. No payments. Balance = 115,000 ✓
  Supplier A — PI-006: 50,000. Fully paid. Balance = 0. Excluded ✓

  Supplier B — PI-003: 55,000. No payments. Balance = 55,000 ✓
  Supplier B — PI-004: 23,000. Payment 8,000. Balance = 23,000 − 8,000 = 15,000 ✓

  Supplier C — PI-005: 180,000. No payments. Balance = 180,000 ✓

AGING VERIFICATION (as at 31-Jan-2026):

  PI-001: Due 5-Jan. 26 days → 1-30 bucket ✓
  PI-002: Due 25-Jan. 6 days → 1-30 bucket ✓
  PI-003: Due 1-Dec. 61 days → 61-90 bucket ✓
  PI-004: Due 15-Jan. 16 days → 1-30 bucket ✓
  PI-005: Due 15-Oct. 108 days → 90+ bucket ✓

LISTING VERIFICATION:

  Supplier A: 2 invoices, 172,500 ✓
  Supplier B: 2 invoices, 70,000 ✓
  Supplier C: 1 invoice, 180,000 ✓
  Total:      5 invoices, 422,500 ✓

DR = CR VERIFICATION:
  Each underlying transaction DR = CR ✓
  Total outstanding AP: 422,500 Cr ✓
  Report total matches GL ✓

9. Common Issues and Solutions

9.1 No Suppliers Appear

Cause: No suppliers have unpaid invoices as at the report date.

Solution: Verify purchase invoices exist with non-zero balances. Check the report date.

9.2 Invoice Shows in Wrong Aging Bucket

Cause: The aging is based on the invoice's due date relative to the report date.

Solution: Check the invoice's due date in the Purchase Invoice document. Payment terms determine the due date.

9.3 Balance Does Not Match Purchase Invoice

Cause: The Balance Due reflects payments made. The Invoice Total shows the original amount.

Solution: The Invoice Total and Balance Due will differ if partial payments were made.

9.4 Invoice Does Not Appear

Cause: Fully paid (balance 0) or issued after the report date.

Solution: Check the invoice date and payment status. Only unpaid invoices before the report date are included.

9.5 Copy to Payment Not Available

Cause: The "Copy to Payment" action creates a new Payment form pre-populated with the supplier's details.

Solution: Use this to record a payment against the supplier's outstanding invoices directly from the statement.

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:

  Supplier A: 57,500 + 115,000 = 172,500 ✓
  Supplier B: 55,000 + 15,000 = 70,000 ✓
  Supplier C: 180,000 = 180,000 ✓
  Grand Total: 172,500 + 70,000 + 180,000 = 422,500 ✓

  PI-006 (50,000, fully paid): excluded ✓
  PI-004 (23,000 − 8,000 paid): balance 15,000 ✓

  Total outstanding AP: 422,500 Cr ✓
  All underlying transactions DR = CR ✓

End of Supplier Statements (Unpaid Invoices) Guide