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Module 4: Statement layout fluency

Debit/credit, original vs outstanding, rolling balance — no Excel. · ~50 min

Progress this module: 0/4 required labs passed

Real statements are not always a simple open-item list. Learn to read debit/credit, original vs outstanding, and rolling-balance layouts.

Prove the statement conceptually: opening balance + movements should equal closing balance — without building a spreadsheet in this course.

  • S2: charges in debit, payments/credits in credit.
  • S3: match on outstanding, not original.
  • S4: invoice and payment on separate lines with a running balance.

Lab 4.1 — Debit/credit statement

This statement uses debit (charges) and credit (payments/credits) columns. Match the six clear charge lines to open AP.

Click a statement line, then click an AP line to pair. Click a pair badge to unlink. Archetypes: S2 × L1.

Vendor statement

AP / ERP extract

Lab 4.2 — Original vs outstanding

Match on outstanding (open) amount — not the original invoice total. Original is shown for context.

Click a statement line, then click an AP line to pair. Click a pair badge to unlink. Archetypes: S3 × L1.

Vendor statement

AP / ERP extract

Lab 4.3 — Rolling balance

Invoice and payment appear on separate lines with a running balance. Match open invoice lines to AP. Leave payment rows unmatched against open AP invoices.

Click a statement line, then click an AP line to pair. Click a pair badge to unlink. Archetypes: S4 × L2.

Vendor statement

AP / ERP extract

Lab 4.5 — Layout ID speed round

Answer every question, then check. Pass bar is shown after submit.

  1. 1. Simple list: Invoice #, date, amount outstanding only → which archetype?

  2. 2. Two amount columns: Original and Outstanding → which archetype?

  3. 3. Debit and Credit columns; payments as credits → which archetype?

  4. 4. Invoice line then payment line; Balance column runs → which archetype?

  5. 5. Huge Opening Balance with many aged items before current invoices → which archetype?

  6. 6. Credits and short-pays interleaved with invoices → which archetype?