Items on one side only
Work through items found on only one side: statement_only, not_open_maybe_paid, out_of_period, ledger_only, and ledger_out_of_period. Check the period, report type, and timing before you contact the supplier.
If an invoice appears on the statement but nowhere in your ledger, classify it as statement only (statement_only). Request the invoice and enter it only after you have checked that the charge is valid.
If an invoice appears on the statement but not in your open-payables report, it may already be paid (not_open_maybe_paid). An aged payables report shows unpaid invoices, so check paid invoices before you ask for another copy.
If a statement line falls outside the date range covered by your accounting report, it is outside the period (out_of_period). It is outside the data supplied for this reconciliation, rather than a discrepancy.
If an open invoice appears in your ledger but not on the statement, it is ledger only (ledger_only). Check whether it was entered after the supplier prepared the statement before you query an omission.
If a ledger item is outside the report range or after the statement's latest date, it is ledger out of period (ledger_out_of_period). It is outside the reconciliation window.
- Check the statement period and report type before you contact the vendor.
- A paid invoice will not appear on an aged-open payables report. Its absence from that report does not mean it is missing from your accounting system.
- For statement_only, request the invoice PDF and check it before entering the bill. For not_open_maybe_paid, check payment history. For out_of_period and ledger_out_of_period, no action is needed for this reconciliation. For ledger_only, check timing and then query the item if needed.
- Do not pay from a statement line alone. Obtain and check the invoice first.
Watch: see each category in the software
Billed by the supplier — not recorded in your ledger
Request the missing invoice, then enter the bill from the source document
When the invoice is absent from AP
Answer every question, then check your result. You will see the pass mark after you submit.
1. The supplier statement lists an invoice that does not appear anywhere in the full AP history. What should you do?
On statement but missing from your ledger
Check for an earlier payment before treating the invoice as missing
When an aged-open report omits the invoice
Answer every question, then check your result. You will see the pass mark after you submit.
1. An invoice on the statement is absent from an AP report that lists only unpaid invoices. What should you do?
Outside the period this report covers
Leave the item outside this reconciliation because it falls outside the report period
When a statement line is outside the report period
Answer every question, then check your result. You will see the pass mark after you submit.
1. A statement line is dated outside the period covered by your AP report. What should you do?
In your ledger — missing from their statement
Check timing and status before asking the supplier about the omission
When an AP invoice is absent from the statement
Answer every question, then check your result. You will see the pass mark after you submit.
1. An open AP invoice does not appear on the supplier statement. What should you do?
In your ledger — outside the period
Leave the item for the reconciliation period it belongs to
When an AP invoice belongs to another period
Answer every question, then check your result. You will see the pass mark after you submit.
1. An open AP invoice is dated outside the reconciliation period or after the latest statement date. What should you do?
Find the genuine unmatched items
Match the lines that agree. Two statement invoices have no AP entry, while two AP invoices do not appear on the statement. Check whether either difference is only timing.
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.
Norwood Timber Supplies
8 Millwright St, Norwood SA 5067
Statement date: 2026-05-13
Vendor statement(Open-item statement (S1))
AP / ERP extract
Check whether the difference is timing
Read each case and choose the best explanation. Remember that an aged-open report leaves out invoices that have already been paid.
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 possible duplicate invoices
Choose the best explanation for each case. If the same invoice was entered twice, stop payment and void the extra entry before payment. If both entries were paid, start recovery. Similar-looking lines are not always duplicates.
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.
Choose the order of your next steps
Rank all five actions from the best first step to the worst. Consider what you can verify yourself before contacting the vendor or escalating the issue.
This exercise uses a provisional ranking written for the course. It has not been validated by an independent group of reviewers.
You are reconciling a vendor statement. INV-40218 for $2,140.00 has no match in the ERP report you pulled. Rank the five possible next steps in the order you would take them.
- 1.Record the line as appearing only on the statement, add a note, and continue with the rest of the reconciliation.
- 2.Assume it is a duplicate of a matched line and ignore it without checking.
- 3.Escalate the line to your manager before checking anything else.
- 4.Email the vendor immediately and ask for another copy of the invoice.
- 5.Check the report flavour and timing first: confirm whether you pulled paid invoices only or the full transaction history, and whether the report covers the right period.
Statement Zen Academy Team — Practical guidance based on Statement Zen's vendor statement reconciliation work. · Last updated