Accounts Receivable Overview

Accounts Receivable
Overview
• Discuss many of the concepts cover in accounts receivable, such as
account groups and posting to a subledger account using both the
Enjoy and the traditional screen for complex posting
• Introduce some new tasks such as posting incoming payments
from customers and sending correspondence, including dunning
letters
• See how the sales order process works from the sales and
distribution perspective and how accounting documents are
created automatically during the delivery and billing steps
• See how credit to customers is managed in the SAP system
2
Unit Objectives
After completing this unit, you’ll be able to:
• Maintain customer master records in accounting
• Describe the role of an account group
• Enter and change customer invoices in accounting
• Post a manual incoming payment
• Request customer correspondence
• Analyze customer accounts
• Use the Accounts Receivable Information System
• Describe the most important organizational units in Sales Order Management
• Describe the basic sales process in Sales Order Management and trace its
effects in external Accounting
• Maintain credit management master data
• Check and release blocked SD documents
• Post value adjustments
• Run the balance carry forward program
3
Contents
• Customer Master Data
• Daily Accounting Transactions in Accounts Receivable
• Integration with Sales Order Management
• Credit Management
• Closing Operations in Accounts Receivable
4
Customer Master Data
Lesson Overview
• Explain how to maintain customer master records
• Discuss concepts in accounts receivable, such as account groups
and reconciliation accounts
6
Lesson Objectives
After completing this lesson, you’ll be able to:
7
Customer Account in mySAP ERP
Financials
8
Customer Account in mySAP ERP
Financials
• As with G/L accounts and vendor accounts, customer accounts
also consist of two areas
• General data
• A customer account is defined for all company codes at the client level
• General data, such as the customer's address, is stored here
• General data applies for all company codes that do business with the
customer
• Company code segment(s)
• Postings can not be made to the customer account for a company code
until company code-specific settings have been created
• The company code segment contains information that pertains to just one
company code, such as agreed terms of payment
9
Company Code View of The
Customer Master Record
10
Account Groups for Customers
11
Account Groups for Customers
• In the same way as for G/L accounts and vendor accounts, customer accounts
are stored in various account groups, so that they can be organized and
managed more easily
• The accounts in an account group usually have similar characteristics
• For example, user could have one account group for domestic customers, one for
customers abroad, one for affiliated customers, and one for one-time customers
• Account groups have a number range assigned to them
• Number ranges are of two types:
• Internal:
• Do not enter a customer number when creating the customer
• Instead, the system assigns user a customer number from the number range assigned to the
account group when the new customer master record is created
• External:
• Enter the customer number manually when creating the customer
• The number can be alphanumeric, if the number range allows for that
• Account groups define the layout of all parts of the customer master record
• That is, they determine which fields are optional, mandatory, displayed, or hidden
12
Lesson Summary
You should now be able to:
13
Daily Accounting Transactions
in Accounts Receivable
Lesson Overview
• Although most transactions with customers are entered in Sales
and Distribution, invoices can also be entered in accounting
• These are miscellaneous invoices that do not pertain to a sales order.
Payments are handled in accounting.
• Learn how to process an incoming payment with an
underpayment (a short pay)
• Learn how to create correspondence for customers, including
dunning notices, and be introduced the set of reports in the A/R
Information System
15
Lesson Objectives
16
Account Receivable Accounting
• Whereas accounts payable accounting is concerned with vendors,
accounts receivable accounting is concerned with customers
• When businesses need to track money owed by each customer
separately, they create an account in the accounts receivable
subledger for each customer with a corresponding designated
general ledger account (the reconciliation account)
• The customer subledger account is created when the customer
master record is created, and they share the same account
number
• The association between the customer account and the
reconciliation account is established in the definition of the
customer master record
17
Scenario Example
• GBI sells bicycles to two customers on credit for $5,000 and $3,000,
respectively, and then receives payment at a later date (Steps 1–2)
• The relevant accounts are sales revenue and the individual customer accounts
• Sales revenue is credited by the amount of the sale, and a corresponding debit
is made to the appropriate customer account
• This debit is also automatically posted to the accounts receivable
reconciliation account
• As in the case of the AP reconciliation account, the AR reconciliation
account does not track the details of the transactions
• When payment is made (Steps 3–4), the bank account is debited, and the
appropriate customer account is credited
• At the same time, a corresponding automatic credit is posted to the
reconciliation account, accounts receivable reconciliation
18
19
Enjoy Invoice/Credit Memo Entry
20
Invoice/Credit Memo Entry
• Nearly all invoices and credit memos from customers reach the Accounts
Receivable via the integration with the Sales Order Management
• In exceptional cases, if there is no reference to a sales order, invoices and
credit memos can still be entered using the Enjoy transaction
• The Enjoy document entry screen is divided into the following areas:
• Work templates
• Here, user can select screen variants, account assignment templates, or held documents as
references
• Header and customer data
• Document header and customer line item data is entered here
• G/L account items
• The G/L line items for the document are entered here
• Information area
• The document balance and information about the customer is displayed here
• It also contains a link to the master data and open items
• This transaction can also be used to create documents in a foreign
currency
• The foreign currency amount is translated into local currency using defined
exchange rates
21
Enjoy Customer Invoice Screen
22
Incoming Payments
8000
23
Incoming Payments
• Incoming payments can be dealt with in several ways in different companies
and countries
• The items are cleared if the customer pays open items in the full amount or
with an agreed cash discount
• If a minor payment difference exists, this can be charged off automatically
• The maximum amount that constitutes a minor payment difference is defined
in tolerance group settings
• Any greater payment difference (outside of tolerance) must be dealt with
manually
• There are two methods of posting these payment differences:
• Partial payment:
• The item being short-paid does not clear
• A new open item in the amount of the payment is created on the credit side
• This credit entry shows up right above the open item being paid and it references
the open item being short-paid
• Residual item:
• The open invoice is cleared and a new open item (residual item) in the amount of
the payment difference is created to the customer account (and the corresponding
reconciliation account)
24
Processing Customers Payment
25
Process Incoming Payment Screen
26
Dunning Functions
27
Dunning Procedure
• Dunning is controlled by the dunning procedure
• A dunning procedure be entered in every customer and/or vendor
account that is to be included in automatic dunning
• A dunning procedure that is valid for one-time customers is
entered in one-time accounts
• User can define as many different dunning procedures as user
wish
• MySAP ERP Financials comes with several standard dunning
procedures that can be used as a template for additional
procedures
28
Dunning Procedure
29
Dunning Parameters
30
Dunning Parameters
• User can specify how the dunning run is to be executed by
entering parameters in the dunning program
• User can use the parameters of an existing dunning run as a
template and adjust the dates to meet user requirements
• Typical parameters are the company codes and accounts that are
to be included in the dunning run
31
Dunning Run
32
Dunning Run
• During the dunning run, accounts are selected and checked for
overdue items
• The system then checks whether dunning notices should be sent
and assigns the relevant dunning levels
• All dunning data is stored in a dunning proposal
33
Changing the Dunning Proposal
34
Changing the Dunning Proposal
• The dunning proposal can be edited, deleted, and recreated as
often as required until the accounting clerk is satisfied with the
result
• The dunning proposal is not a mandatory step; therefore, it can be
omitted
• If Dunn print with scheduling is not selected, the system will not
produce a proposal
• Rather, it will print the dunning notices as soon as the program
has been executed
35
Printing Dunning Notices
36
Printing Dunning Notices
• In one step, the system prints the dunning notices and updates the
dunning data in the master records and documents, including the
dunning dates and levels
37
Correspondence Requests
38
Correspondence Requests
• Correspondence relating to daily business first has to be
requested before it can be printed
• A correspondence request can be carried out:
• Automatically when special transactions, such as bill of exchange charges
(bill of exchange charges statement) or payment differences (payment
notice) are posted
• Manually by the accounting clerk
• Using a request program that creates a high volume of correspondence
requests simultaneously (periodic account statements, internal
documents, standard letters)
• Requested correspondence is stored in a correspondence request
table and can be printed via a trigger program
39
Accounts Receivable Information
System
40
Accounts Receivable Information
System
• The Accounts Receivable Information System enables user to
carry out quick analyses of important accounting data, such as:
• Due date breakdown
• Customer payment history
• Currency risk for customers abroad
• Overdue items
• Number of days (DSO days) that a customer takes, on average, to pay an
invoice
• Customer cash discount history (days agreed/days taken)
• These analyses are based on preselected datasets (views) that
must be generated or updated at regular intervals by means of a
background run from the SAP database
• A job wizard helps user here with the update
41
Lesson Summary
42
Integration with Sales Order
Management
Lesson Overview
• Discuss the sales process in Sales Order Management and see
where accounting documents are automatically created
44
Lesson Objectives
• Describe the most important organizational units in Sales Order
Management
• Describe the basic sales process in Sales Order Management and
trace its effects in external Accounting
45
Sales Organization
46
Sales Organization
• Sales organizations are responsible for sales in mySAP ERP
• A Company Code can be linked to several sales organizations
• The IDES company code 1000 (Germany) uses the sales organizations 1000
(Frankfurt) and 1020 (Berlin), for example
• This means that any accounting-relevant transactions in either of these sales
organizations are posted in company code 1000
• A company (company code) is divided into several sales organizations, each
of which is responsible for the sale and distribution of goods and services
for a particular geographical area, such as a regional or national market
• Specifically, a sales organization is:
• Responsible for negotiating terms and conditions of sales for that market
• Responsible to customers with regard to liability and rights of recourse in
cases of disputes
• The highest level of aggregation in sales-related reporting
• That is, sales data can be summarized up to the level of the sales organization
47
Sales Organization (Cont.)
• A company code must have at least one sales organization,
although it can have many
• The latter arrangement is appropriate if the sales processes are
substantially different in the different sales organizations, for
instance, to handle regional differences in practices and customs
• In other cases a company might use multiple sales organizations
simply to make sure that the geographic area covered remains
manageable
• Although a company can include multiple sales organizations, a
sales organization can belong to only one company code
48
Distribution Channel
49
Distribution Channel
• Each sales organization can use different distribution channels to
sell goods
• In principle, a distribution channel can also be used by two
different sales organizations
• A distribution channel (DC) is the means by which a company
delivers its goods and services to its customers
• Typical channels are wholesale, retail, and online (Internet sales)
• Just as a company can have multiple sales organizations, it can
also have multiple DCs
• Each channel has its own strategies, approaches, and constraints
for getting the goods and services to the customer
50
Distribution Channel (Cont.)
• More specifically, each channel has its distinctive responsibilities, pricing
systems, plants from which shipments are made, and other
characteristics
• For example, a wholesale channel has the following characteristics
(among others):
• It does not include sales taxes in calculating prices (in the United States)
• It requires a minimum volume of purchase and offers volume discounts
• It may designate a specific plant or plants from which deliveries are made
• In addition, reporting can be consolidated at the DC level
• That is, statistics can be summarized and aggregated based on distribution
channels
• A sales organization must have at least one distribution channel,
although it can have more than one
• In addition, a distribution channel can be assigned to multiple sales
organizations
51
Sales Organization and Distribution
Channel
52
Distribution Chains
53
Distribution Chains
• The combination of a sales organization and a distribution
channel is also known as a distribution chain
• Distribution chains sell goods from the plants
• Some master data, such as material master and pricing conditions,
are maintained at the distribution chain level
54
Divisions
55
Divisions
56
Divisions
• Most companies consolidate materials and services with similar
characteristics within a unit known as a division
• Divisions typically represent key product lines of an organization
• A product or material can be assigned to one division only
• Each division can employ its own sales strategies, such as pricing
agreements with customers
• In addition, it is possible to aggregate reports at the division level
• A sales organization must have at least one division
• A division can be assigned to multiple sales organizations, and a
sales organization can include many divisions
57
Sales Areas
58
Sales Areas
59
Sales Areas
• The divisions are assigned to the distribution chain from which
they can be sold
• The combination of distribution chain and division is a sales area
• In other words, it defines which DC a sales organization uses to sell the
products associated with a particular division
• Customer-specific arrangements, regarding partial deliveries or
terms of payment, for example, can be made for each sales area
• Statistics can be created and separate marketing activities carried
out within a sales area
• A sales area can be assigned to only one company code
• All of the documents associated with the fulfillment process, such
as quotations and packing lists, belong to one sales area
60
Sales Area Data in The Customer
Master Record
61
Master Record
62
Master Record
• A sales area (the combination of sales organization, distribution
channel and division) must define sales area-specific settings for a
customer before it can start doing business with that customer
• These settings could be special conditions and terms of payments
that the customer has arranged with the specific sales area
• Customer master data include data needed to conduct business
with customers and to execute transactions that are specifically
related to the fulfillment process
• The data in the customer master are divided into three segments-
general data, accounting data, and sales area data
• General data are defined at the client level
• They are valid for all of a client’s sales areas and company codes
• Examples of general data are a customer’s name, address, and account
number
63
Master Record (Cont.)
• Accounting data are specific to a company code and include data such as
payment terms and the reconciliation account in the general ledger
• The accounting department will typically complete this part of the customer
master data
• Sales area data are specific to a particular sales area, which is made up of
one sales organization, one distribution channel, and one division
• Sales area data relate to sales, shipping, billing, and partner functions
• E.g. are the sales office and the currency in which the transaction is conducted
• Shipping data specify the preferred delivering plant, priorities, and methods
• They also define delivery tolerances and policies for dealing with partial
deliveries
• Billing data include billing terms and tax-related data
• If a customer is served by multiple sales areas, then the data must be
defined separately for each sales area
• This arrangement permits a company to apply different terms and conditions
for different areas
64
Overview of The Sales Process
65
Overview of The Sales Process
• An effective processing of sales orders involves all sales activities in a chain of narrowly
integrated processes
• The SAP system allows user to do this kind of sales order processing
• The individual steps within a sales process are thus mapped by interlinked, electronic
documents
• The SAP sales process begins with the setting up and the maintenance of customer
relationships and ends with the invoicing of the delivered goods or the services rendered to
the customer
• The posting of incoming payments from the customer is already part of mySAP ERP
Financials
• The sales order processing begins with presales activities
• E.g.: In reaction to a customer query, user create and send a quotation
• As part of the order processing, user create a sales document
• During procurement, the system determines the supplier of the goods using data stored by
user
• As part of the shipping processing, user organize and execute the delivery of the goods
• With the process step 'invoicing', user create the invoice and transfer all required data to
Accounting
• As part of the payment processing, user check open items and post incoming payments
66
Sales Process
67
Sales Process
• Sales:
• The sales order forms the basis of the sales process
• Once a customer has placed an order, a sales order must be created at the
start of the process
• The sales order is generated at the distribution chain level
• The ordered items can be from different divisions
• The sales order is a document in Sales Order Management and does not
cause any postings in financial accounting
• When the sales order has been entered, the system carries out an
availability check for the required delivery date
68
Sales Process (Cont.)
• Shipping:
• On the day of shipping, an outbound delivery document is created
• Billing for the delivery can take place only when the goods have been
taken from the warehouse stock and posted as a goods issue; this is an
separate step in the delivery process
• The warehouse management function is used for picking
• A transfer order has to be created, which generates the pick order.
• The requested goods are taken from the warehouse and prepared for
delivery
• The goods to be delivered are posted as a goods issue
• A goods issue document is created in Materials Management, and an
accounting document is created in Accounting so that the goods issue is
posted to the correct G/L accounts
• The accounting document debits cost of goods sold and credits inventory
69
Sales Process (Cont.)
• Billing:
• The last stage in the sales process is billing
• A billing document is created in Sales Order Management, and a printed
invoice is sent to the customer
• At the same time, a document is created in Accounting so that the
receivable and revenue can be posted to the correct accounts
70
Document Flow
71
Document Flow
• Document flow is a tool that allows user to view the related
documents in the process (customer order)
• Document flow displays all of the documents associated with the
steps that have been completed for a single customer inquiry or
order
• The document flow is updated after each process step is
completed
72
Sales Order Entry Screen
73
Sales Order Entry Screen
• The Sales Order Entry Screen consists of several sections:
• header data
• header data, combined with Position data
• item details
• The document header in a sales order includes data that are valid for the
entire sales order
• E.g. are customer data such as partner functions and customer PO number,
dates, and order total
• Each sales document can include one or more sales document items,
which contain data about each item included in the sales order
• Examples of item data are material number, description, and quantity
• Each item can be associated with a different item category, such as
standard item, text item, and free-of-charge item, which determines how
the item is handled with regard to pricing, billing, and shipping
• E.g. there is no charge for free-of-charge items
• Finally, each document item can include one or more schedule lines,
which specify delivery quantities and dates
74
Structure of A Sales Order
75
Lesson Summary
• Describe the most important organizational units in Sales Order
Management
• Describe the basic sales process in Sales Order Management and
trace its effects in external Accounting
76
Credit Management
Lesson Overview
• Study how credit limits are set up for customers
• Introduce the credit control process where a sales order is
blocked for delivery because the value of the order would exceed
the credit limit of the customer
78
Lesson Objectives
79
Credit Control Area
80
Credit Control Area
• The organizational unit used for credit control is the credit control area
• A credit control area is an organizational level that is responsible for customer
credit
• Specifically, it determines customers’ credit worthiness, establishes credit
limits, and monitors and manages the actual extension of credit to customers
• A credit control area can be assigned to individual company codes
(decentralized organization) or to a group of company codes (centralized
organization)
• In a centralized system, a single credit control area manages credit for
customers across all company codes in the enterprise
• This arrangement is particularly useful if customers conduct business with
multiple company codes within the enterprise
• In contrast, an enterprise that utilizes a decentralized model maintains
multiple credit control areas, each of which manages credit for one or more
companies within the enterprise
81
Credit Control Area (Cont.)
• Even when using a decentralized approach, however, it is
possible-and prudent-to establish credit limits for customers at
the enterprise level and for each credit control area
• This policy ensures that customers purchasing from companies belonging
to different credit control areas do not exceed credit limits across the
enterprise
• A credit control area is generally managed by a separate credit
department, which is divided into several credit representative
groups
• Each group consists of several credit representatives
82
Centralized Credit Control Area
83
Decentralized Credit Control Area
84
Credit Management Master Record
85
• The credit department creates a separate credit management master
record
• This is an extension of the customer master record that includes data
relevant to managing credit for that customer
• The relevant data for the credit management can be monitored and
maintained via the separate credit management master record
• The credit management master record consists of three
elements/segments: general data, credit control area data, and an
overview
• General data, which is relevant for all credit control areas
• Includes data applicable at the client level, that is, across multiple credit
control areas
• This includes the customer's address and communication data, and the
maximum total limit that can be permitted for the sum of all granted credit
limits
86
(Cont.)
• Credit control area data, which is relevant for a specific credit control
area only
• This includes the credit limit at the credit control area level, and the customer's
risk category and credit representative group
• Risk category is a classification used to determine how risky it is to extend
credit to the customer
• Companies use this classification to assess the likelihood that the customer will
pay its invoices
• An overview, which contains the most important data from all sections
(from the other segments from the credit master record)
• Companies use the overview segment to access the most important data they
need to make decisions regarding extending credit to customers
87
Credit Control Process
88
Credit Control Process
• Businesses use credit management process to assess whether a customer
should be granted credit to purchase and receive goods prior to payment
• The credit management process can be configured to make this
assessment at three points during the fulfillment process:
• (1) when the sales order is created or changed,
• (2) when the delivery is authorized (delivery document created) or changed,
and
• (3) when the post goods issue is performed during shipping
• The process can further be configured to consider a variety of criteria
when making this assessment, including the amount of current
receivables from the customer and the number and amount of open sales
orders, scheduled deliveries, and open invoices
• In addition, third-party sources of credit data, such as Dunn & Bradstreet,
can also be utilized
89
Credit Control Process (Cont.)
• The total credit exposure is calculated as the sum of the value of
open orders, scheduled deliveries, open invoices, and the value of
the current sales order
• If the credit exposure exceeds the credit limit, then the company
must select one of three possible outcomes:
• (1) warn the user and allow the process to continue,
• (2) display an error and do not allow the process to continue, and
• (3) block delivery of the order
• All three outcomes are possible when the sales order or delivery
document is being created or changed
• During the post goods issue, however, the only option is to block
the goods issue from being posted
90
Credit Control Process (Cont.)
• Credit control is carried out as follows:
• When the order is placed, a check is run to see whether the customer's
credit limit would be exceeded if the order were to be accepted. If this is
not the case, the sales process can be carried out in the usual way.
• If the credit limit is exceeded, the order is blocked for delivery and the
credit department has to act. The responsible credit representative can
either be notified automatically via remote mail, or can regularly use a
report to check a list of all blocked orders.
• The credit representative then clarifies the situation, either by using the
credit information system or by calling the customer.
• Once clarification has been made, the credit representative releases the
order, and the transaction can be processed in SD in the usual way. If the
credit representative decides not to release the order, the order is
rejected.
91
Lesson Summary
92
Closing Operations in
Accounts Receivable
Lesson Overview
• Learn how to adjust for bad debt expense using a value
adjustment program
• Run the balance carry forward program for a customer
94
Lesson Objectives
95
Accounts Receivable Closing
Operations
96
Accounts Receivable Closing
Operations
• At the start of the new fiscal year, the balance carry forward
program is run, which ensures that the balance on customer
accounts is carried forward to the new fiscal year
• The posting periods of the old fiscal year are then blocked and the
special periods for closing entries are opened
• After this, balance confirmations are sent and evaluated, foreign
currency documents are valuated, value adjustments are carried
out for overdue receivables, and accounts receivable are
reclassified into short and long-term categories for the financial
statement
• The special periods can then be closed
• Balance confirmations, foreign currency valuations, and
regroupings are carried out in the same way as in accounts
payable
97
Valuation Adjustment Parameters
98
Value Adjustment Parameters
• User can use a valuation program to carry out value adjustments
• The program functions like the dunning and payment program
• Each valuation run is clearly identified by the Run date and Identification
fields
• User can specify how the valuation is to be executed by entering
parameters for the valuation run
• User can use the parameters of an existing valuation run as a template
• These parameters include the valuation method, valuation area, and
posting specifications
99
Valuation Run
100
Valuation Run
• The valuation run analyzes the accounts and documents defined
in the parameters and creates a valuation proposal, which can
then be edited, if necessary
• The valuations can be:
• Entered manually in the document at an earlier date (individual value
adjustment)
• Determined using a value adjustment key contained in the customer
master record
• During the valuation, a certain percentage of the overdue amount is used
• The number of days that the respective items are overdue are used as basis for this
percentage (reserve for bad debt)
• Several valuation keys can be created for customers of varying credit strength
• That way, overdue accounts receivable from weaker customers will be reduced
more than those for stronger customers
101
Valuation Transfer
102
Valuation Transfer
• The last stage of the valuation process is the transfer
• G/L documents post the valuation, and the valuation is also
entered in the valuated documents, so that the valuation can be
traced at any time
103
Note
• The valuations can be carried out in different ways if the financial
statement is created using different sets of accounting standards
• The differing results are then posted to separate accounts that are used in
different financial statement versions
• The valuation run can also be used to discount open accounts
receivable, which means they are valuated at their net present
value
• This is a requirement in some countries
104
Lesson Summary
105
Unit Summary
• Describe the most important organizational units in Sales Order Management
• Describe the basic sales process in Sales Order Management and trace its
effects in external Accounting
106
Test Your Knowledge
1. The _____________________ defines the screen layout of the customer master
record. The account group is assigned a number range.
2. The general data section of the customer master record must be created
separately for every company code that does business with that customer.
o True
o False
3. The _____________________ ties the posting of a customer to the general ledger.
4. When a short pay for an incoming payment is processed using the partial
payment method, the invoice being partially paid is cleared and a new open
item in the amount of the payment difference is created.
o True
o False
5. Miscellaneous invoices that do not pertain to a sales order can only be
entered in AR using the Enjoy document entry screen.
o True
o False
107
Test Your Knowledge (Cont.)
6. You can run a report with up-to-date information at any time in the AR
Information System.
o True
o False
7. How can you tell if a customer has been dunned?
 A. Look in the correspondence section of his master record
 B. Look at the line items in his account using the dunning screen layout
 C. Both A and B
 D. None of the above
8. A sales area consists of a _____________________, a _____________________, and a
_____________________.
9. When a delivery is initially created, accounting transactions are
automatically generated.
o True
o False
108
10. When the billing document is created in Sales Order Management, an
accounting document that debits and credits is automatically generated.
11. The organizational element that is required to maintain credit limits is the:
 A. Controlling area
 B. Sales area
 C. Credit control area
12. If the value of a sales order would put a customer over its credit limit, the
sales order cannot be created.
o True
o False
109
13. The limit that specifies that a single credit control area cannot have more
than a certain amount of the total limit is set up for a customer in which
segment of the credit management master record?
 A. Overview
 B. General data
 C. Credit control area data
14. A _____________________ must be entered in a customer's master record so that
customer can be included in the valuation program to estimate bad debt
expense.
15. The value adjustment program makes the following posting, which is
cancelled at the beginning of the next month. Debit: _____________________,
Credit: _____________________.
110
Question & Answers

Accounts Receivable Overview

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