# Follow client and vendor balances

See what each client owes and for how long, follow one partner entry by entry, prepare the statement a client asks for, list the overdue invoices, and read what the firm owes its vendors.

"Who owes us what, and since when?" The five reports under **Partner Reports** answer it from the receivable and payable accounts. They read the invoices and payments already recorded; recording them is done in [Customer invoices](/docs/customer-invoices) and [Vendor bills and expenses](/docs/vendor-bills).

## Before you start {#before-you-start}

- You need the **Read-only** or the **Administrator** access right on **Accounting**.
- The aged reports and the follow-up report give a balance on one day: with **Custom Range**, type that day in **As of**.

## See what each client owes, by age {#aged-receivable}

1. Open **Accounting/Reporting/Partner Reports/Aged Receivable**.
2. In **Date**, choose **Custom Range** and type the day in **As of**, here 31/10/2026.
3. Read one line per client. **At Date** holds what is not due yet on that day; **0 - 30** to **121 - 150** hold what is overdue by that many days past the due date, **Older** what is later still, and **Total** the whole.

Click a client to unfold its invoices. **Aging Interval (days)** at the bottom of the panel changes the width of the buckets; today the column titles keep the 30-day labels while the figures follow the new width.

![The receivables at 31 October 2026 by client, spread over buckets of 30 days.](https://jaah.app/web/image/10892-ef7704ae/accounting-reports-client-balances-aged_receivable-en.png)

## Read what the firm owes its vendors {#aged-payable}

**Accounting/Reporting/Partner Reports/Aged Payable** is the same report for the vendors: one line per vendor, the bills not yet due under **At Date** and the overdue ones by age.

## Follow one partner entry by entry {#partner-ledger}

1. Open **Accounting/Reporting/Partner Reports/Partner Ledger** and choose the period.
2. In **Partners**, type a few letters in **Search partner...**, then click the name in the list. The partner becomes a tag; the × on the tag removes it.
3. Unfold the partner to read each item with its **Journal**, **Account**, **Invoice Date**, **Due Date**, **Matching Number**, **Debit**, **Credit** and **Balance**.

**Account Type** keeps **All**, only **Receivable** or only **Payable**. **Unreconciled Only** leaves out the items already fully matched with a payment, so what remains is still open.

![The partner ledger of 2026 narrowed to one client chosen in the Partners section.](https://jaah.app/web/image/10896-cdc760be/accounting-reports-client-balances-partner_filter-en.png)

## Prepare the statement a client asks for {#customer-statement}

1. Open **Accounting/Reporting/Partner Reports/Customer Statement** and choose the period.
2. Choose the client in **Partners**, then unfold the client: each invoice shows its **Invoice Date**, **Due Date**, **Amount** and the **Running Balance** after it.
3. Click **Export**, then **PDF**, and send the file to the client yourself: the report sends nothing.

![The statement of OpenWood, its invoices one under the other with the running balance.](https://jaah.app/web/image/10900-70c29c1a/accounting-reports-client-balances-customer_statement-en.png)

## List the overdue invoices {#follow-up-report}

**Accounting/Reporting/Partner Reports/Follow-up Report** keeps only what is past its due date on the **As of** day, client by client, with **Days Overdue**. It is a list to call or write to the clients from; it sends no reminder by itself.

![The overdue receivables at 31 October 2026, with the days each client is late.](https://jaah.app/web/image/10904-23f868f5/accounting-reports-client-balances-followup-en.png)

## FAQ {#faq}

### A client paid, but still shows in the aged receivable. {#paid-still-open}

The payment is recorded but not matched with the invoice. Matching is done in [Banks, cash and currencies](/docs/banks-and-cash); until then the payment and the invoice both stay open.

### Can I send the statement by e-mail from the report? {#send-statement}

No. Export it as **PDF** and attach it to your message.

### Why are the figures different from yesterday's? {#different-figures}

The day in **As of** decides the ages: the same invoice moves to an older bucket as the days pass. Type the same date to compare.

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- Source: https://jaah.app/docs/accounting-reports/client-and-vendor-balances
- Updated: 2026-10-23
- Version: Accounting reports 19.0.1.1.0
- Verified: 2026-10-23