Statement layout fluency
Read debit and credit columns, original and outstanding amounts, and running balances. Check that opening balance plus movements equals closing balance, then review duplicates and grouped matches.
Supplier statements use several layouts. You may see debit and credit columns, original and outstanding amounts, or a running balance.
Check the statement arithmetic: opening balance + movements should equal closing balance. You can do this even when the statement is not a simple open-item list.
The software checks for duplicates before matching. If the same invoice number appears twice on the statement (duplicate_statement) or twice in your ledger (duplicate_ledger), it flags each copy for review.
The software also checks grouped amounts. One statement line may equal the sum of 2-4 invoices (many_to_one), or one invoice may equal the sum of 2-4 statement lines (one_to_many).
- S1: One amount column and no running balance. This is a straightforward open-item list.
- S2: Charges appear in the debit column; payments and credits appear in the credit column.
- S3: Match the outstanding amount, not the original invoice amount.
- S4: Invoices and payments appear on separate lines, with a running balance after each line.
- S5: A large opening balance carries historical amounts without invoice-level detail. Record that limitation and do not force line-level matches when the report does not supply the underlying invoices.
- S6: Credits and short-pays appear alongside invoices. Classify them by who initiated the adjustment, such as a vendor-issued credit or your own short-pay, rather than by amount alone.
- For duplicate_statement, query the duplicate with the supplier and pay only once. For duplicate_ledger, void or reverse the duplicate entry. For many_to_one and one_to_many, no accounting change is needed when the grouped amounts have been resolved.
Watch: see each category in the software
Charged twice on the statement
Confirm the duplicate with the supplier and make only one payment
When the statement repeats an invoice
Answer every question, then check your result. You will see the pass mark after you submit.
1. The same invoice reference appears more than once on the supplier statement. What should you do?
Recorded twice in your ledger
Stop payment while you identify and reverse the duplicate entry
When AP contains the invoice twice
Answer every question, then check your result. You will see the pass mark after you submit.
1. The same invoice appears more than once in AP. What should you do?
Consolidated — one statement line, several invoices
Record the confirmed consolidated match
When one statement line covers several invoices
Answer every question, then check your result. You will see the pass mark after you submit.
1. One statement line equals the total of several AP invoices. What should you do?
Split — one invoice, several statement lines
Record the confirmed split-line match
When one invoice is split across statement lines
Answer every question, then check your result. You will see the pass mark after you submit.
1. One AP invoice appears as several statement lines, and the statement lines total the AP amount. What should you do?
Match a debit and credit statement
This statement shows charges in the Debit column and payments or credits in the Credit column. Match the six invoice charges to their open AP entries.
The statement this lab is drawn from
Cairnfoot Packaging & Films Ltd
Block 3, Nethergate Industrial Estate
Kirkintilloch, Glasgow G66 1QW
VAT 288 4417 55 · Company SC318402
- Account no.
- CF-1177
- Statement date
- 31 August 2026
- Statement no.
- CFS-08-2026-119
- Currency
- GBP (£)
- Terms
- 45 days from invoice
- Basis
- Balance forward
Statement of account
Account of Ardleigh Foods Ltd · Purchase Ledger, Sanderling House, Brantham Road, Colchester CO7 4TP
| Date | Reference | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 01 Aug | — | Balance brought forward — no document detail carried | $6,180.45 | ||
| 02 Aug | BACS-77410 | Payment received, thank you | $4,500.00 | $1,680.45 | |
| 05 Aug | CF-64118 | Polypropylene film, 450 mm × 24 reels | $3,265.10 | $4,945.55 | |
| 11 Aug | CF-64203 | Corrugated trays, 600×400, 40 bundles | $1,412.75 | $6,358.30 | |
| 14 Aug | CN-2044 | Credit note — 4 reels short delivered on CF-64118 | $268.40 | $6,089.90 | |
| 19 Aug | CF-64355 | Printed labels, 4-colour, 60 rolls | $2,038.60 | $8,128.50 | |
| 21 Aug | CHG-0416 | Late payment charge on overdue balance | $46.35 | $8,174.85 | |
| 26 Aug | BACS-77988 | Payment received, thank you | $1,500.00 | $6,674.85 | |
| 29 Aug | CF-64502 | Shrink hood film, 1,200 mm, 18 reels | $1,957.20 | $8,632.05 | |
| Totals for period | $8,720.00 | $6,268.40 | |||
| Balance carried forward at 31 August 2026 | $8,632.05 | ||||
Ageing of the closing balance
| Current | 31–60 | 61–90 | Over 90 | Total |
|---|---|---|---|---|
| $8,219.25 | $0.00 | $0.00 | $412.80 | $8,632.05 |
Remittance advice
Please quote account CF-1177. Cash is applied to the oldest balance first unless a remittance advice tells us otherwise, so a payment sent without one will clear old items rather than the invoices it was intended for.
The over-90 amount shown in the ageing is the balance in dispute; a late payment charge is applied monthly to overdue amounts that are not formally disputed in writing.
Detach and return with payment — Account CF-1177 — Statement CFS-08-2026-119 — amount remitted £ ______________ — allocate to ______________________________
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.
Coastal Electrical Wholesale
3 Harbour Rd, Fremantle WA 6160
Statement date: 2026-06-09
Vendor statement(Balance-forward, debit and credit (S2))
AP / ERP extract
Match the amount still outstanding
Use the outstanding amount when matching, not the original invoice total. The original amount is shown only to explain the invoice history.
The statement this lab is drawn from
Pellworth Fixings & Fastenings Ltd
Bay 12, Rilston Distribution Park
Ashby Road, Loughborough LE11 3TR
VAT 631 5502 18 · Company 05914773
- Account no.
- PW-2260
- Statement date
- 30 September 2026
- Statement no.
- PWS-0926-0771
- Currency
- GBP (£)
- Terms
- 30 days net
- Basis
- Open item, original and outstanding
Statement of account
Account of Braemount Shopfitting Ltd · Accounts Payable, Unit 4 Kelvin Court, Wishaw ML2 0LB
| Date | Reference | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 01 Sep | — | Balance brought forward — INV-50902, original £4,180.00, part-settled | $2,486.30 | ||
| 03 Sep | INV-51188 | M10 flange bolts, zinc, 200 boxes — original £4,120.00, unpaid | $4,120.00 | $6,606.30 | |
| 08 Sep | INV-51240 | Cavity anchors, 8 mm, 90 packs — original £1,260.00, unpaid | $1,260.00 | $7,866.30 | |
| 12 Sep | CRN-0912 | Credit note against INV-51188 — 15 boxes wrong thread pitch | $310.75 | $7,555.55 | |
| 16 Sep | INV-51377 | Stainless self-tappers, assorted, 48 boxes — original £1,845.60, unpaid | $1,845.60 | $9,401.15 | |
| 21 Sep | INV-51402 | Threaded rod, M12 × 1m, 60 lengths — original £890.00, unpaid | $890.00 | $10,291.15 | |
| 24 Sep | DBN-0447 | Debit note — pallet deposit not returned, against INV-51240 | $128.40 | $10,419.55 | |
| 29 Sep | INV-51498 | Toggle fixings, heavy duty, 24 boxes — original £976.25, unpaid | $976.25 | $11,395.80 | |
| Totals for period | $9,220.25 | $310.75 | |||
| Total outstanding at 30 September 2026 | $11,395.80 | ||||
Ageing of the outstanding balance
| Current | 31–60 | 61–90 | Over 90 | Total |
|---|---|---|---|---|
| $8,909.50 | $1,742.30 | $744.00 | $0.00 | $11,395.80 |
Remittance advice
Please quote account PW-2260 and the document reference on all payments. Where a document shows an original amount larger than the amount outstanding, the difference has already been settled or credited; pay the outstanding figure only.
INV-50902 is carried forward with £1,693.70 already settled against an original value of £4,180.00. A copy of that invoice and its allocation history is available on request.
Detach and return with payment — Account PW-2260 — Statement PWS-0926-0771 — 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.
Granite Ridge Quarries
210 Quarry Rd, Lysterfield VIC 3156
Statement date: 2026-06-07
Vendor statement(Open-item, original and outstanding amounts (S3))
AP / ERP extract
Use payments to explain the running balance
A rolling statement can show an invoice and its payment on separate lines. When the payment names the invoice, combine them before comparing with AP. INV-7101 for $1,000 less PMT-7101 for $400 leaves $600 outstanding. Match the invoice line to AP and use the payment line to explain the remaining balance.
The statement this lab is drawn from
Threlfall Timber Merchants Ltd
Sawmill Lane, Ravenscar Industrial Estate
Scarborough YO13 0NF
VAT 194 7738 26 · Company 03318850
- Account no.
- TT-0518
- Statement date
- 31 October 2026
- Statement no.
- TTM-1026-2204
- Currency
- GBP (£)
- Terms
- 30 days from statement
- Basis
- Balance forward, rolling
Statement of account
Account of Kirkhaven Construction Ltd · Purchase Ledger, Fettes Yard, Bonnyrigg EH19 3QT
| Date | Reference | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 01 Oct | — | Balance brought forward — no document detail carried | $9,845.70 | ||
| 02 Oct | TB-30118 | C16 structural timber, 47 × 100, 120 lengths | $2,410.00 | $12,255.70 | |
| 06 Oct | BACS-4471 | Payment on account, no remittance advice received | $6,000.00 | $6,255.70 | |
| 09 Oct | TB-30290 | OSB3 sheathing, 18 mm, 96 sheets | $3,178.45 | $9,434.15 | |
| 13 Oct | CN-1188 | Credit note — 9 sheets delaminated, against TB-30290 | $415.20 | $9,018.95 | |
| 16 Oct | BACS-4622 | Payment on account, no remittance advice received | $5,000.00 | $4,018.95 | |
| 20 Oct | TB-30455 | Treated fence posts and rails, mixed load | $4,266.80 | $8,285.75 | |
| 23 Oct | INT-0233 | Statutory late payment interest on September overdue amount | $62.15 | $8,347.90 | |
| 27 Oct | BACS-4790 | Payment on account, no remittance advice received | $3,500.00 | $4,847.90 | |
| 30 Oct | TB-30610 | Softwood battens, 25 × 50, 240 lengths | $1,984.35 | $6,832.25 | |
| Totals for period | $11,901.75 | $14,915.20 | |||
| Balance carried forward at 31 October 2026 | $6,832.25 | ||||
Ageing of the closing balance
| Current | 31–60 | 61–90 | Over 90 | Total |
|---|---|---|---|---|
| $6,313.30 | $318.95 | $0.00 | $200.00 | $6,832.25 |
Remittance advice
Please quote account TT-0518. Payments received without a remittance advice are applied to the oldest outstanding amount first. Three payments this period were received without advices and have been applied on that basis.
Interest is charged on amounts outstanding beyond the stated terms. INT-0233 relates to the September balance and is itself now part of the account balance.
Detach and return with payment — Account TT-0518 — Statement TTM-1026-2204 — amount remitted £ ______________ — allocate to ______________________________
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.
Summit Plant Hire
17 Depot Ln, Wacol QLD 4076
Statement date: 2026-06-14
Vendor statement(Balance-forward, rolling balance (S4))
AP / ERP extract
Rebuild the closing balance
Work through the same balance calculation three times. The first round shows every step. In the second, calculate the final step. In the third, calculate the final two steps. Check each answer against the running total above it.
Stage 1 — fully worked
- Opening balance from last month’s reconciliation18420.00
- + Invoices received this month24670.00
- − Payments made this month19570.00
- − Credit notes received this month19190.00
Checkpoint — four statement layouts down
You've now read a plain open-item list, a debit/credit layout, an outstanding-vs-original layout, and a rolling-balance layout. You've also checked that the opening balance (OB) plus movements equals the closing balance (CB). Next: duplicate detection and consolidation matching.
Handle an opening balance with no invoice detail
The statement begins with a large balance carried forward, but you have no invoice-level history behind it. Choose the best explanation for each item. Do not create missing invoices to make up the opening balance.
The statement this lab is drawn from
Everscombe Bulk Chemicals Ltd
Tank Farm Road, Seal Sands
Middlesbrough TS2 1UB
VAT 507 2214 91 · Company 02277104
- Account no.
- EV-8840
- Statement date
- 30 November 2026
- Statement no.
- EBC-1126-0338
- Currency
- GBP (£)
- Terms
- 60 days net
- Basis
- Balance forward, summary only
Statement of account
Account of Tarnwood Coatings Ltd · Finance Department, Aldergate Works, Runcorn WA7 1PT
| Date | Reference | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 01 Nov | — | Balance brought forward — summary figure, no document detail available | $47,318.92 | ||
| 05 Nov | EB-8814 | Solvent blend SB-40, 6 × 1,000 L IBC | $3,240.00 | $50,558.92 | |
| 12 Nov | BACS-9012 | Payment received, thank you | $15,000.00 | $35,558.92 | |
| 18 Nov | EB-8907 | Titanium dioxide pigment, 4 tonne bulk bag | $5,712.40 | $41,271.32 | |
| 23 Nov | CN-3320 | Credit note — density shortfall on EB-8814, one IBC | $486.00 | $40,785.32 | |
| 27 Nov | EB-8988 | Dispersant additive DA-12, 20 × 25 kg | $2,109.75 | $42,895.07 | |
| Totals for period | $11,062.15 | $15,486.00 | |||
| Balance carried forward at 30 November 2026 | $42,895.07 | ||||
Ageing of the closing balance
| Current | 31–60 | 61–90 | Over 90 | Total |
|---|---|---|---|---|
| $10,576.15 | $8,400.00 | $6,250.00 | $17,668.92 | $42,895.07 |
Remittance advice
Please quote account EV-8840. Terms are 60 days net; amounts shown in the 61–90 and over-90 ageing buckets are beyond terms and are due for immediate settlement.
Detailed statement available on request. A full open-item listing of all documents making up the balance brought forward will be issued on request, quoting the account number above.
Detach and return with payment — Account EV-8840 — Statement EBC-1126-0338 — amount remitted £ ______________ — allocate to ______________________________
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.
Tell a vendor credit from a short payment
The amounts may look similar, but the next step depends on who made the adjustment. Check whether the vendor issued a credit or you reduced the payment, then choose the best explanation for each item.
The statement this lab is drawn from
Quorncroft Safety Equipment Ltd
Unit 22, Ryehill Business Park
Stourbridge DY8 4YT
VAT 723 9048 34 · Company 06612395
- Account no.
- QC-3391
- Statement date
- 31 January 2027
- Statement no.
- QSE-0127-1180
- Currency
- GBP (£)
- Terms
- 30 days net
- Basis
- Balance forward
Statement of account
Account of Marlbury Facilities Services Ltd · Accounts Payable, Coleridge House, Swindon SN5 7XY
| Date | Reference | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 01 Jan | — | Balance brought forward — includes £342.00 short-paid in November | $5,204.15 | ||
| 05 Jan | QS-7120 | Hi-vis jackets, class 3, 120 units | $1,860.00 | $7,064.15 | |
| 09 Jan | BACS-3311 | Payment against QS-7120 — short by £186.00, no credit note issued | $1,674.00 | $5,390.15 | |
| 13 Jan | QS-7188 | Safety footwear, S3 composite, 55 pairs | $2,415.50 | $7,805.65 | |
| 16 Jan | CN-0551 | Credit note issued against QS-7120 — 12 jackets wrong size | $186.00 | $7,619.65 | |
| 20 Jan | BACS-3390 | Payment against QS-7188 — short by £115.50, no credit note issued | $2,300.00 | $5,319.65 | |
| 23 Jan | QS-7266 | Cut-resistant gloves, level D, 90 pairs | $948.75 | $6,268.40 | |
| 26 Jan | DN-Q-118 | Debit note — redelivery charge on refused QS-7188 pallet | $42.00 | $6,310.40 | |
| 28 Jan | BACS-3455 | Payment against QS-7266 — short by £48.75, no credit note issued | $900.00 | $5,410.40 | |
| 30 Jan | QS-7341 | Respirator cartridges, A2P3, 150 units | $1,527.30 | $6,937.70 | |
| Totals for period | $6,793.55 | $5,060.00 | |||
| Balance carried forward at 31 January 2027 | $6,937.70 | ||||
Ageing of the closing balance
| Current | 31–60 | 61–90 | Over 90 | Total |
|---|---|---|---|---|
| $4,689.55 | $1,120.00 | $786.15 | $342.00 | $6,937.70 |
Remittance advice
Please quote account QC-3391. Deductions taken from payment are not treated as agreed until a credit note has been issued. Three payments this period were short of the invoiced amount by a total of £350.25; those amounts remain outstanding on this account.
To claim against an invoice, please raise the claim in writing quoting the invoice reference before payment. A credit note will be issued where the claim is accepted, and a reason given where it is not.
Detach and return with payment — Account QC-3391 — Statement QSE-0127-1180 — amount remitted £ ______________ — deductions claimed ______________________________
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 first statement from a new vendor
This is the first statement from a new vendor, so the opening balance should be zero. There is no earlier trading history to carry forward. Choose the best explanation for each item.
The statement this lab is drawn from
Meridian Flow Components Ltd
Unit 9, Larkfield Enterprise Centre
Maidstone ME20 6SR
VAT 448 1176 62 · Company 14829903
- Account no.
- MF-0001
- Statement date
- 28 February 2027
- Statement no.
- MFC-0227-0001
- Currency
- GBP (£)
- Terms
- 30 days net
- Basis
- Open item — first statement
Statement of account
Account of Ashcombe Water Services Ltd · Accounts Payable, Tern House, Bridgwater TA6 4RN
| Date | Reference | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 01 Feb | — | Balance brought forward — new account, no prior trading | $0.00 | ||
| 04 Feb | MF-00114 | Butterfly valves, DN100 PN16, 14 units | $1,268.40 | $1,268.40 | |
| 10 Feb | MF-00131 | Centrifugal pump set, 7.5 kW, with baseplate | $3,842.15 | $5,110.55 | |
| 14 Feb | CN-00007 | Credit note — 2 valves supplied DN80 in error, against MF-00114 | $214.60 | $4,895.95 | |
| 18 Feb | MF-00186 | Flanged gate valves, DN150, 6 units | $2,057.80 | $6,953.75 | |
| 23 Feb | MF-00204 | Gasket and bolt sets, assorted DN, 40 sets | $690.25 | $7,644.00 | |
| 26 Feb | MF-00219 | Pressure reducing valve, DN80, with pilot | $1,433.90 | $9,077.90 | |
| Totals for period | $9,292.50 | $214.60 | |||
| Balance carried forward at 28 February 2027 | $9,077.90 | ||||
Ageing of the closing balance
| Current | 31–60 | 61–90 | Over 90 | Total |
|---|---|---|---|---|
| $9,077.90 | $0.00 | $0.00 | $0.00 | $9,077.90 |
Remittance advice
Please quote account MF-0001. This is our first statement to your account; no amounts are brought forward and no amounts are yet beyond terms.
Bank details for this account were issued with our new-supplier pack. We will never notify a change of bank details by email alone; any such notification should be verified by telephone on the number in the pack before payment.
Detach and return with payment — Account MF-0001 — Statement MFC-0227-0001 — amount remitted £ ______________ — documents settled ______________________________
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.
Checkpoint — duplicates spotted
You've caught the same invoice billed twice on a statement and posted twice in a ledger. Next: consolidation matching — one line standing in for several invoices, and vice versa.
Identify six statement layouts
Answer every question, then check your result. You will see the pass mark after you submit.
1. A statement lists only the invoice number, date, and outstanding amount. Which layout code applies?
2. A statement has separate Original and Outstanding columns. Which layout code applies?
3. A statement has Debit and Credit columns, with payments shown as credits. Which layout code applies?
4. Invoice and payment lines update a running Balance column. Which layout code applies?
5. A large opening balance carries many older items before the current invoices. Which layout code applies?
6. Credits and short payments are mixed among the invoice lines. Which layout code applies?
Separate statement lines from remittance advice
This document contains a 'Month End Statement' and a tear-off 'Remittance Advice'. Match the statement lines to open AP. The remittance lines only confirm payments already recorded elsewhere, so leave them unmatched.
The statement this lab is drawn from
Caldevon Electrical Wholesale Ltd
Trade Counter, Marlow Point Estate
High Wycombe HP12 3TN
VAT 356 8821 47 · Company 04102668
- Account no.
- CD-6604
- Statement date
- 31 March 2027
- Statement no.
- CEW-0327-4416
- Currency
- GBP (£)
- Terms
- 30 days net
- Basis
- Open item, with remittance proposal
Statement of account
Account of Nettlebridge Retail Ltd · Accounts Payable, Sandway House, Taunton TA1 2LP
| Date | Reference | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 01 Mar | — | Balance brought forward — 2 documents open at 28 February | $3,918.60 | ||
| 03 Mar | BACS-2201 | Payment received against February statement, thank you | $3,500.00 | $418.60 | |
| 06 Mar | CE-40118 | SWA cable, 4-core 16 mm², 3 × 100 m drums | $2,264.90 | $2,683.50 | |
| 11 Mar | CE-40203 | Consumer units, 18-way metal, 12 units | $1,752.35 | $4,435.85 | |
| 16 Mar | CN-0994 | Credit note — 1 drum returned unopened, against CE-40118 | $328.70 | $4,107.15 | |
| 20 Mar | CE-40311 | LED panel luminaires, 600×600, 60 units | $4,105.00 | $8,212.15 | |
| 25 Mar | CE-40388 | Circuit protection, RCBO assorted, 90 units | $1,236.45 | $9,448.60 | |
| 30 Mar | CE-40440 | Trunking and tray, galvanised, mixed load | $2,890.15 | $12,338.75 | |
| Totals for period | $12,248.85 | $3,828.70 | |||
| Balance carried forward at 31 March 2027 | $12,338.75 | ||||
Ageing of the closing balance
| Current | 31–60 | 61–90 | Over 90 | Total |
|---|---|---|---|---|
| $11,920.15 | $418.60 | $0.00 | $0.00 | $12,338.75 |
Remittance proposal
| Reference | Due | Amount |
|---|---|---|
| February residual | Overdue | $418.60 |
| CE-40118 | 05 Apr | $2,264.90 |
| CE-40203 | 10 Apr | $1,752.35 |
| CN-0994 (credit) | Credit | -$328.70 |
| Proposed remittance total | $4,107.15 | |
Remittance advice
Remittance proposal — due for payment by 30 April 2027. The documents below fall due within terms in April. Amounts raised after 20 March are not yet due and are excluded from this proposal.
Please confirm any line you dispute before the due date; unconfirmed disputes are treated as agreed for ageing purposes.
Detach and return with payment — Account CD-6604 — Statement CEW-0327-4416 — proposed total £4,107.15 — amount actually remitted £ ______________ — lines varied ______________________________
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.
Coates-pattern Hire & Statement Co (synthetic)
1 Tear-off Ct, Archerfield QLD 4108
Statement date: 2026-06-15
Vendor statement(Statement with remittance advice (S8))
AP / ERP extract
Match a foreign-currency statement
The vendor bills in USD, while your ledger records AUD. Convert the statement amount before comparing it with AP: foreign amount × exchange rate = local amount.
The statement this lab is drawn from
Vandersteen Precision Optics B.V.
Fotonicaweg 18, Bedrijvenpark Zuid
5651 GH Eindhoven, Netherlands
BTW NL8214.55.703.B01 · KvK 17284490
- Account no.
- VP-GB-0412
- Statement date
- 30 April 2027
- Statement no.
- VPO-0427-0663
- Currency
- EUR (€) — account currency
- Terms
- 45 days net
- Basis
- Balance forward, single currency
Statement of account
Account of Halewood Instruments Ltd · Accounts Payable, Brindley Court, Warrington WA4 6XG
| Date | Reference | Description | Debit | Credit | Balance |
|---|---|---|---|---|---|
| 01 Apr | — | Balance brought forward (€) | $12,470.85 | ||
| 04 Apr | VP-20411 | Achromatic doublet lenses, 50 mm, 40 units | $4,318.60 | $16,789.45 | |
| 09 Apr | SWIFT-8802 | Payment received by international transfer, thank you | $9,000.00 | $7,789.45 | |
| 14 Apr | CN-0330 | Credit note — 4 lenses outside coating spec, against VP-20411 | $512.40 | $7,277.05 | |
| 19 Apr | VP-20560 | Beamsplitter cubes, 25 mm, 60 units | $6,745.20 | $14,022.25 | |
| 22 Apr | BNK-CHG | Correspondent bank charge deducted from SWIFT-8802, recharged | $28.50 | $14,050.75 | |
| 28 Apr | VP-20644 | Optical flats, lambda/10, 18 units | $3,196.40 | $17,247.15 | |
| Totals for period (€) | $14,288.70 | $9,512.40 | |||
| Balance carried forward at 30 April 2027 (€) | $17,247.15 | ||||
Ageing of the closing balance (€)
| Current | 31–60 | 61–90 | Over 90 | Total |
|---|---|---|---|---|
| $13,776.30 | $3,470.85 | $0.00 | $0.00 | $17,247.15 |
Remittance advice
Please quote account VP-GB-0412. This account is settled in euros. Payment of the euro amount in full is required; a sterling payment converted at your own rate will leave a residual on this account and will not close the documents it names.
Bank charges: please remit with charges borne by the sender (OUR). SWIFT-8802 was received net of a €28.50 correspondent charge, which has been recharged to the account as BNK-CHG above.
For information only, the closing balance of €17,247.15 converts to £14,522.10 at our closing rate of 0.8420. This figure is indicative and is not the amount payable.
Detach and return with payment — Account VP-GB-0412 — Statement VPO-0427-0663 — 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.
Pacific Import Components Inc
500 Harbor Blvd, Long Beach CA 90802, USA
Statement date: 2026-06-09
Vendor statement(Multi-currency statement (S9))
AP / ERP extract
Choose the invoice reference, not the shared PO
The statement makes the Customer PO more prominent than the Document No, but one PO covers several invoices. Match on Document No or Their Ref so you identify the individual invoice.
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.
Meridian Trade Supplies
6 Wharf St, Port Adelaide SA 5015
Statement date: 2026-06-20
Vendor statement(Open-item statement (S1))
AP / ERP extract
Resolve ambiguous dates and combined lines
The same date digits can mean different things under US and UK/Australian formats. Use an unambiguous date on the same statement to confirm how that vendor writes dates.
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.
Statement Zen Academy Team — Practical guidance based on Statement Zen's vendor statement reconciliation work. · Last updated