MYBREAKEVEN • Published November 6, 2026

Accounts Receivable Process: Invoice, Collect and Reconcile — working record

Original fictional USD case. This worksheet does not automatically calculate. Edit the blank cells, then print or save your completed copy before closing. Fields are not uploaded or saved by this page.

Completed teaching case

Reconciled case from the guide
Invoice	Invoice date	Due date	Invoice	Applied cash	Credit	Open	Status
A-101	Oct 1	Oct 31	$5,000	$2,000	$0	$3,000	6 days overdue
A-102	Oct 20	Nov 19	$4,000	$0	$500	$3,500	Not yet due
A-103	Sep 15	Oct 15	$3,000	$1,000	$0	$2,000	22 days overdue
Total	As of Nov 6, 2026	Due-date aging	$12,000	$3,000	$500	$8,500	Reconcile to control account

Your evidence and assumptions

Business / preparerReporting date or horizonCurrency / accounting basisEvidence referencesReviewer / next review date

Your working record — replace each cell
Invoice / customer	Due date	Invoice / opening	Applied cash / credits	Open / dispute / next action
Enter record 1	Enter value	Enter value	Enter value	Enter value
Enter record 2	Enter value	Enter value	Enter value	Enter value
Enter record 3	Enter value	Enter value	Enter value	Enter value
Enter record 4	Enter value	Enter value	Enter value	Enter value
Enter record 5	Enter value	Enter value	Enter value	Enter value

Reconciliation / independent calculationUnresolved issue, action owner, deadline and stop / escalation condition

Check amounts, dates, scope and source documents independently. Planning education; not accounting, legal, tax or lending advice.

Read the full method and limitations