Date and amount differences
Review date_mismatch, amount_variance, part_paid, and ambiguous_match items. Check the source documents and do not match a line until the evidence supports it.
When the reference and amount match exactly but the dates differ, even by one day, the item has a date difference (date_mismatch). Check which date is correct before you mark it as reconciled.
When the same invoice reference appears on both sides but the amounts differ, it is an amount difference (amount_variance). The cause may be a short-payment, price variance, tax difference, or a credit applied on only one side.
When the statement shows the full invoice amount but your accounting system shows a smaller remaining balance, the item is part-paid (part_paid). Part of the invoice has already been paid or credited.
When a statement line has the same amount and date as more than one invoice and there is no reference to separate them, the match is ambiguous (ambiguous_match). Do not choose one without supporting evidence.
- Same reference and amount, different date: date_mismatch. Check the source document and correct your system if its date is wrong.
- Same reference, different amount: amount_variance. Check tax, freight, FX, and short-payment details.
- Full amount on the statement, smaller balance in your system: part_paid. Confirm the partial payment cleared and that the remaining balance is correct.
- Same amount and date, with more than one possible invoice: ambiguous_match. Check PO numbers and receiving records first. Contact the supplier if the evidence still does not identify the invoice.
- For date_mismatch, correct the date only if your record is wrong. For amount_variance, resolve the price, tax, or FX difference. For part_paid, confirm the partial payment. For ambiguous_match, identify the correct invoice before matching it.
Watch: see each category in the software
Date differences
Check the source invoice and correct the date that is wrong
When the dates differ
Answer every question, then check your result. You will see the pass mark after you submit.
1. The reference and amount agree, but the dates differ, even if only by one day. What should you do?
Amount doesn't match
Explain the amount difference before you clear or pay the item
When the amounts differ
Answer every question, then check your result. You will see the pass mark after you submit.
1. The same invoice reference appears on both sides, but the statement and AP amounts differ. What should you do?
Part-paid — billed in full, partly settled
Confirm the partial payment and check the balance still due
When only part of the invoice remains open
Answer every question, then check your result. You will see the pass mark after you submit.
1. The statement shows the original invoice amount, while AP shows a smaller remaining balance after a payment. What should you do?
Ambiguous — can't safely match
Use the supporting records to identify the right invoice
When more than one invoice could match
Answer every question, then check your result. You will see the pass mark after you submit.
1. A statement line has the same amount and date as more than one AP invoice, and there is no reference to identify the correct one. What should you do?
Review exact and partial matches
Pair the clear exact matches. A line with two agreeing fields may still belong with its counterpart, but leave it unmatched when the evidence points to a different invoice or vendor.
The statement this lab is drawn from
Harbury & Blake Industrial Supplies Ltd
Unit 7, Pennington Trade Park
Foleshill Road, Coventry CV6 5RJ
VAT 412 8876 03 · Company 04871260
- Account no.
- HB-04182
- Statement date
- 31 July 2026
- Statement no.
- ST-2026-07-0413
- Currency
- GBP (£)
- Terms
- 30 days net
- Basis
- Open item
Statement of account
Account of Westmere Joinery Ltd · Accounts Payable, 14 Calder Way, Holbeck, Leeds LS11 8QP
| Date | Reference | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 01 Jul | — | Balance brought forward — 2 documents open at 30 June | $3,412.60 | ||
| 03 Jul | INV-20714 | Steel banding, 20 mm × 40 coils | $1,284.00 | $4,696.60 | |
| 09 Jul | INV-20776 | Hardwood dowel stock, 12 mm × 300 lengths | $2,145.80 | $6,842.40 | |
| 14 Jul | CRN-3391 | Credit note — 6 coils returned damaged, against INV-20714 | $192.60 | $6,649.80 | |
| 17 Jul | INV-20831 | Cabinet hinges, 100 mm brass, 12 boxes | $968.40 | $7,618.20 | |
| 22 Jul | ALL-8802 | Payment allocated in part to INV-20776 — balance remains open | $1,000.00 | $6,618.20 | |
| 28 Jul | INV-20907 | Abrasive belts, assorted grits, 15 packs | $1,376.25 | $7,994.45 | |
| 30 Jul | INV-20915 | Carriage, next-day pallet, against INV-20907 | $45.00 | $8,039.45 | |
| Totals for period | $5,819.45 | $1,192.60 | |||
| Balance carried forward at 31 July 2026 | $8,039.45 | ||||
Ageing of the closing balance
| Current | 31–60 | 61–90 | Over 90 | Total |
|---|---|---|---|---|
| $4,626.85 | $2,128.60 | $1,284.00 | $0.00 | $8,039.45 |
Remittance advice
Please quote account HB-04182 and the individual document references on all payments. Where a payment settles part of a document only, please state which document it is against; unallocated cash is held on account and will show as a credit on next month's statement rather than clearing an invoice.
Queries on any line above should be raised within 14 days of the statement date.
Detach and return with payment — Account HB-04182 — Statement ST-2026-07-0413 — amount remitted £ ______________ — documents settled ______________________________
Click a statement line, then click an AP line to pair. Click a pair badge to unlink. The statement and AP extract may use different layouts.
Bellweather Hydraulics
44 Industrial Ave, Braeside VIC 3195
Statement date: 2026-04-12
Vendor statement(Open-item statement (S1))
AP / ERP extract
Work through amount differences
Choose the best explanation for each case. A short payment or tax difference means the amounts do not match, even when the invoice reference does.
Select a card, then choose a category. If you treat a timing or report-type difference as a missing item, you will need to retry the lab.
Check the evidence before matching
Answer every question, then check your result. You will see the pass mark after you submit.
1. Statement line INV-2099 is $400 and has no clear AP match. AP line OTHER-99 is also $400 and is dated one day apart, but it belongs to a different vendor. What should you do?
2. The invoice number matches, but the statement shows $1,100 including GST and AP shows $1,000 excluding GST. How should you treat it?
3. You short-paid an invoice by $50 for damaged goods. The vendor statement still shows the full amount open, while the reference and date agree. How should you treat it?
4. The amount and date agree, but AP shows INV-44 while the vendor statement shows CN-44, a credit note. How should you treat it?
Statement Zen Academy Team — Practical guidance based on Statement Zen's vendor statement reconciliation work. · Last updated