# Invoice the customer and apply partial receipts

> Follow Acme's $9,000 customer obligation through two receipts without losing the invoice relationship.

_Updated: 2026-10-07_

## 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](/en/learn/accounting-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](/en/learn/accounting-assets).