International SQL-Ledger Network Association

Sometimes the amount shown on the debitor control account in the balance sheet does not correspond to the amount shown in the 'AR–Reports–Outstanding' report.

This is usually caused by AR-prepayment transactions. Here is a sql query that will help you to quickly identify any such transactions:

  SELECT invnumber, transdate, (SELECT MIN(transdate) FROM acc_trans ac WHERE ac.trans_id
  = ar.id) otherdate FROM ar WHERE transdate > (SELECT MIN(transdate) FROM acc_trans ac 
  WHERE ac.trans_id = ar.id);