# Customer Statement
A period statement for one customer showing opening and closing balances, transaction summary, full ledger, open cheques, post-dated cheques, and uninvoiced advances.
Overview
The Customer Statement is a single-customer account statement for a date range. It is used for reconciliation, collection follow-up, and sharing outstanding position with the customer.
ERP path: Sales → Reports → Customer Statement
The report combines sales-side receipts and credits with purchase-side debits when the customer is linked to a supplier, and can break out sub-customer (branch) lines when applicable.
Access
| Permission | Description |
|------------|-------------|
| View | Open and generate the report |
| Export | Download to Excel |
| Print | Print the generated statement |
Filters
| Filter | Description |
|--------|-------------|
| Customer * | One customer — required before generate. |
| Date range * | From and To dates for the statement period. |
| Hide / Show Cash Invoices | When Hide Cash Invoices is selected, cash sale invoices and cash credit notes are excluded from the ledger and summary counts. Credit invoices remain. |
Select customer and period, then click Generate. The report does not auto-refresh when filters change until you generate again.
Actions
| Action | Description |
|--------|-------------|
| Generate | Build the statement for the selected customer and period. |
| Export | Export the generated report to Excel. |
| Print | Print the current statement. |
Ledger rows with a linked voucher open a quick-view when you click the narration (e.g. sale invoice, receipt voucher, credit note).
After generation, the top section shows customer identity and balance figures:
| Field | Description |
|-------|-------------|
| Period | From and To dates selected. |
| Customer code / name | Party code and name from customer master. |
| Address, phone, email, GSTN | Contact and tax details. |
| Opening balance | Balance at the start of the period (before From date). |
| Closing balance | Balance at end of period (To date). |
| Closing Balance in words | Same closing amount written in words, with Debit or Credit. Shown on screen and print. |
| Advances Received UnInvoiced | Advance sale invoices not yet fully applied. |
| Advances Received Payment | Net advance payment position. |
| Net Closing Balance | Closing balance adjusted for advances. |
| Open Cheques | Total of cheques received from customer not yet cleared. |
| Open Issued Cheques / Post Dated Issued Cheques | Cheques you issued to the customer (refunds, etc.) still open or post-dated. |
When the customer has sub-branches, a Customer column appears on the ledger to show which sub-customer each line belongs to.
Transaction summary
A summary table counts and totals transaction types in the selected period:
| Type | Included documents |
|------|-------------------|
| Sale Invoice (cash / credit) | Split when cash invoices are visible; combined counts when hidden. |
| Receipt Voucher | Customer receipts and allocations, including set-off receipt vouchers for this customer. |
| Credit Note | Credit notes issued to the customer. |
| Payment Voucher | Payments linked to the customer account, including Customer Balance Adjustment set-offs. |
| Purchase Invoice | When customer is linked to a supplier — purchase invoices on that link. |
| Debit Note | Supplier debit notes on the linked account. |
| Others | Journal and other entries affecting the customer ledger. |
Totals respect the Hide Cash Invoices filter.
Ledger
The main ledger lists every line affecting the customer account in date order.
| Column | Description |
|--------|-------------|
| Customer | Sub-customer name when sub-branches exist; otherwise omitted. |
| Date | Transaction date. |
| Narration | Description with document reference — click to open quick-view where supported. |
| Due Date | Due date on invoices or cheque-related lines. |
| Cash Bill | Indicates cash-bill documents when cash invoices are shown. |
| Debit | Amount increasing what the customer owes (invoices, debit notes, etc.). |
| Credit | Amount reducing balance (receipts, credit notes, etc.). |
| Closing Balance | Running balance after each line. |
The first data row is typically Opening with the opening balance. Subsequent rows update the running closing balance through the period.
Cheques and advances
Below the ledger, additional sections list supporting detail:
| Section | Description |
|---------|-------------|
| Open Cheques | Cheques received from the customer not yet cleared. |
| Open Issued Cheques | Cheques issued to the customer still outstanding. |
| Post Dated Issued Cheques | Issued cheques with future dates. |
| Post Dated Cheques | Received cheques with future dates (PDC). |
| Open Advance Invoices | Advance sale invoices with remaining balance. |
Header totals for open cheques and PDC align with these sections.
Ledger logic
Understanding how lines are built helps reconcile the statement with individual vouchers.
- Receipt vouchers — Lines with zero credit amount are omitted from the ledger (e.g. certain pay modes or fully allocated entries with no customer credit). Set-off receipt vouchers for this customer appear as On Set-off credit lines.
- Receipt deductions — Cash discount, TDS, and IGST/CGST/SGST TDS on receipt vouchers appear as separate credit lines with narrations referencing the receipt voucher.
- Hide cash invoices — Cash sale invoices and cash credit notes are excluded from ledger and summary when the filter is set to hide.
- Linked supplier — If the customer is linked to a supplier, purchase invoices and debit notes on that relationship can appear on the statement.
- Sub-customers — When the customer has sub-branches, transactions are tagged per sub-customer and the Customer column is shown.
- Opening vs ledger closing — Header opening and closing balances come from the customer ledger as at the period dates. Ledger lines must include all set-offs in the period so the running balance matches the header closing balance.
Set-offs on the statement
Approved balance adjustments appear on the ledger as On Set-off lines (with voucher number and related bill references). They are included so the statement running balance matches the customer ledger.
| Set-off type | Created from | How it appears for this customer |
|--------------|--------------|----------------------------------|
| Supplier Balance Adjustment | Receipt Voucher | Credit — clears this customer's receivables against supplier payables. |
| Customer To Customer Adjustment (Customer A) | Receipt Voucher | Credit — Customer A side (receivables cleared). |
| Customer To Customer Adjustment (Customer B) | Receipt Voucher | Debit — Customer B side (credit note balance applied). |
| Customer Balance Adjustment | Payment Voucher | Credit — clears this customer's receivables against supplier payables. |
Set-off lines do not involve cash or bank movement. Narration typically starts with On Set-off and lists related sale invoice or credit note references.
FAQ
Why is my closing balance different from the customer master outstanding?
Check the date range — closing balance is as at the To date. Include or exclude cash invoices to match how you track receivables. Open cheques and PDC are shown separately and may affect how you interpret collectible balance.
Why is a receipt voucher missing from the ledger?
Receipt voucher lines with zero credit on the customer account are not listed. Also confirm the receipt is in the date range and allocated to this customer. Set-offs for this customer appear as On Set-off, not as a normal cash receipt line.
Where do Customer Balance Adjustment vouchers appear?
As On Set-off credit lines on this customer's statement (and as debit set-off lines on the related Supplier Statement). They are created from Payment Voucher → Customer Balance Adjustment.
Where does Customer To Customer Adjustment appear for Customer B?
On Customer B's statement as an On Set-off debit line. Customer A's statement shows the same voucher as an On Set-off credit line.
What does Hide Cash Invoices do?
It removes cash sale invoices and cash credit notes from the ledger and transaction summary. Use this when you only want credit receivables on the statement.
Why do I see purchase invoices on a customer statement?
When the customer master is linked with a supplier, purchase-side entries on that link are included for a combined party view.
Can I email the statement from this screen?
Use Export or Print and share the file or PDF through your usual channel. There is no built-in email action on this report.
How do I share with the customer?
Generate for the required period, verify opening and closing balances, then Export or Print. For ongoing collection, pair with Outstanding Receivables for all customers.
Where is the closing balance in words?
In the header, below the numeric balances: Closing Balance in words, with Debit or Credit. It uses the company currency wording and appears on screen and print.