Invoice the customer and apply partial receipts

Continue the Acme case

After delivery of its customer project, Acme invoices Beacon Services $9,000. The customer pays $3,000, then $6,000. Start from the $14,000 bank balance after Aster's payment.

Role and prerequisites

The AR specialist issues the invoice from accepted customer and transaction facts. The cash-operations specialist applies identified bank receipts; invoice origin and cash application remain separate work. The October period, customer and revenue mapping must be ready.

Issue and settle

1. Prepare Beacon's customer record and select it for the October project invoice. Use the documented delivery basis and $9,000, with the training document's zero-tax treatment.
2. Issue once and inspect the source journal. With Acme's accepted mapping, debit Customer receivables $9,000 and credit Sales $9,000. Confirm GL acknowledgement and retain the invoice evidence.
3. Select the eligible invoice in cash application. Apply the first identified receipt, $3,000, with its bank date and unique reference. Reopen the invoice: remaining debt is $6,000.
4. Apply the second receipt, $6,000, using its own bank reference. Check both allocations and confirmed cash journals: debit Bank, credit Customer receivables.
5. Reconcile each statement line to its own receipt. A receipt cannot be treated as both an unallocated bank movement and a second invoice payment.

Verify the saved result

Beacon's receivable is zero; both receipts and the $9,000 revenue posting remain traceable. The case's bank balance is $23,000 before payroll. A repeated first receipt leaves one $3,000 allocation. Changing the customer clears a previously chosen invoice; an unrelated company's invoice is never an eligible choice.

Credits or refunds follow their own supported authority and evidence route rather than overwriting the issued invoice. Next, capitalise and depreciate the machine.