Accounts Receivable workpaper (ACR)

The Accounts Receivable (ACR) workpaper reconciles outstanding debtor balances at year end. It handles two distinct scenarios depending on how the client tracks receivables: through accounting software (an Aged Receivables report), or through a client-provided document in a non-standard format.

Data extraction, client maintained in software

●       Applies when the source document is an Aged Receivables style report (keywords: Aged Receivables, A/R Aged, Aged Debtors, Customer Aging Report).

●       Description line reads "As per aged receivable report."

●       Gross figure is the Total row inclusive of GST.

●       If the report separates GST, a second description line reads "As per aged receivable report, no GST," picking up the Total row that carries no GST component.

●       GST figure is picked directly from the Outstanding GST column, Total row.

●       If the report has no GST column at all, the two description lines collapse into one, and the full total goes in as Gross with no GST split.

Data extraction, client provided detail

●       Applies when the client supplies receivable information directly rather than through a system report (format not fixed, including individual invoices marked as unpaid).

●       Description line reads "As per client detail."

●       Gross figure is the sum of all values from the client's information.

●       This section only appears when data is present. It stays hidden otherwise.

GST registration

If the client is not GST registered, this is entered against the workpaper directly rather than inferred from the report.

No document provided, but Xero shows a balance

●       If the balance came through a manual journal, it needs manual review rather than automated extraction.

●       If it came through any other transaction type, pull the Aged Receivable report from Xero directly and apply the standard extraction rules above.

Note: The distinction matters because a manual journal balance cannot be trusted to represent an actual outstanding receivable without a human checking it first, whereas an ordinary Xero transaction can be traced back to a real Aged Receivables position.

Manual journals

Any journal posted to an account code mapped to Accounts Receivable in CoA Mapping appears in the workpaper as a new line item.

Balance per GL

Sum of all account codes mapped to Accounts Receivable in CoA Mapping.

Related workpapers

●       Sales Reconciliation (SRC): pulls Closing Accounts Receivable from ACR when the GST basis is Cash.

●       Accounts Payable (ACP): use ACP's guidelines as a cross-check when reconciling the GST split total against source documents.

How to access

●       Go to Jobs and open the relevant job.

●       Click the Workpapers icon or navigate to Job Results then Workpapers.

●       Select ACR on the Workpapers Dashboard.