Payment Receipt field guide

A Payment Receipt records money received by the company. It is separate from an invoice and from allocation to that invoice. The receipt proves a bank, card, cash, or gateway event; the allocation explains which customer obligations it settles. Keeping those events separate prevents duplicate cash, forced matches, and unexplained balances.

Receipt header fields

Open Accounting → Receipts → New.

Field	Example	Purpose and impact
Receipt number	RC-2026-004281	Immutable cash-event key
Company	Demo Retail Group LLC	Legal ledger scope
Branch	DXB-MAIN	Responsibility and reporting
Account	UAE-OPS-AED	Bank/cash ledger
Customer	Al Noor Hospital	Payer and statement
Receipt date	2026-09-17	Entry date
Value date	2026-09-16	Bank settlement date
Currency	AED	Transaction currency
Exchange rate	1.0000	Functional conversion
Amount	AED 5,000.00	Cash event value
Method	Bank transfer	Reconciliation rule
Bank reference	BNK-889210	Match key
Payer name	Al Noor Hospital	Name validation
Status	Imported / posted	Posting gate

Other fields include gateway transaction ID, card batch, cheque number, deposit slip, remittance advice, receipt source, external reference, withholding, fees, notes, attachments, and owner. Bank reference plus account and value date should be checked for duplicates.

Allocation fields

Allocation detail records receipt, invoice or credit, amount, currency, exchange rate, discount, withholding, write-off, dispute, and allocation date. A receipt of AED 5,000 against an invoice of AED 9,690 leaves AED 4,690 open. Allocate only the amount supported by remittance or approved matching policy.

Field	Example	Impact
Invoice	AR-2026-004281	Settled receivable
Allocated amount	AED 5,000	Reduces open balance
Discount	AED 0	Early-payment accounting
Withholding	AED 0	Tax certificate and balance
Unapplied amount	AED 0	Follow-up queue
Dispute	None / open	Collection ownership
Allocation user	Treasury clerk	Audit evidence

An allocation change records old invoice, new invoice, amount, reason, user, time, and approval. The original receipt remains unchanged.

Posting and journals

Posting debits bank or cash and credits customer receivable, advance liability, or other configured account. A customer advance is not revenue until an approved invoice or policy event applies it. Bank fees may debit expense; withholding may reduce receivable and create tax receivable or certificate tracking.

For a USD receipt of 1,000 at 3.6725, functional cash is AED 3,672.50. Settlement at another rate creates realised FX. Month-end revaluation covers open foreign-currency receivables, not a fully allocated receipt.

Import and auto-match

Statement or gateway imports include account, transaction ID, booking/value date, amount, currency, payer, bank text, and reference. Matching may use exact reference, amount, customer, invoice, date tolerance, and remittance file. The match score and rule should be visible.

A receipt with no reliable match becomes unapplied with owner and review date. Manual match requires reason and permission. Never force-match by amount alone when multiple invoices are possible.

Cash, card, and gateway batches

Cash receipts record cashier, till, denomination, deposit slip, witness, and bank deposit. Card batches record terminal, batch number, gross, fees, net, settlement date, and gateway reference. Gateway receipts record transaction ID, webhook status, refund status, and signature verification.

The batch total must reconcile to individual receipts and bank settlement. A duplicate gateway event is ignored by transaction ID and idempotency key. A chargeback creates a linked reversal or dispute; it does not delete the original receipt.

Refunds and reversals

A refund records original receipt, customer, amount, currency, reason, approval, bank account, tax treatment, and payment status. Refund only the unapplied or approved credit balance. Posting debits advance or receivable and credits bank; the original receipt remains visible.

A mistaken receipt is corrected by reversal and replacement with reason and approval. A bank-rejected transfer records rejection code and retry state. Do not post a second receipt unless a new bank event exists.

Reconciliation and close

The reconciliation screen shows bank statement balance, ledger balance, matched receipts, deposits in transit, outstanding payments, fees, chargebacks, unapplied cash, and variance. Each unmatched line has owner, reason, age, and next action.

Month end reconciles receipts to bank, customer subledger, advances, withholding, tax, card fees, gateway settlements, FX, and GL. Cash accounts should not close with unexplained differences above threshold. Period locks prevent backdated receipts without controlled adjustment.

Fraud and permission controls

High-risk events include manual match, refund, bank-account change, cash override, receipt deletion attempt, and allocation to a related party. Require maker-checker approval, bank verification, duplicate detection, and audit. Mask account numbers and personal data in reports.

Roles should separate receipt import, posting, allocation, refund approval, bank reconciliation, and configuration. Every action carries user, role, timestamp, source, and correlation ID.

API mapping

Use immutable receipt ID, account, company, currency, amount, value date, bank reference, payer, and idempotency key. Allocation is a separate endpoint or action with invoice IDs and amounts. Webhooks are signature-verified and deduplicated by event ID.

{"companyId":"company_uae","accountId":"bank_uae_ops_aed","customerId":"cus_alnoor",
 "valueDate":"2026-09-16","currency":"AED","amount":"5000.00",
 "method":"BANK_TRANSFER","bankReference":"BNK-889210",
 "allocations":[{"invoiceId":"ar_004281","amount":"5000.00"}]}

Practice checklist

Import a bank receipt, match one invoice, leave another receipt unapplied, allocate a partial amount, process a withholding deduction, post a USD receipt and FX, reconcile a card batch, issue an approved refund, reverse a mistaken receipt, and close the bank. Explain every field, precision, owner, status, permission, journal, tax, FX, API ID, and audit event.

Related: AR Invoice field guide, Treasury banking day, Journal Entry field guide, Advanced GL Mapping, and API cookbook.

Receipt implementation worksheet

Boundary	Field evidence	Demo value	Pass condition
Cash event	Account, amount, currency, value date	AED-OPS / 5,000 AED	Bank or till event is proven
Payer	Customer, payer name, source	Al Noor Hospital	Party is not inferred only from text
Reference	Bank/gateway/cheque ID	BNK-889210	Duplicate search is performed
Allocation	Invoice, amount, discount, withholding	AR-004281 / 5,000	Open balance reduces correctly
Unapplied	Owner, reason, review date	Unknown remittance	Ageing and follow-up exist
Method	Bank, cash, card, gateway	Bank transfer	Correct reconciliation path
Approval	User, role, reason	Treasury manager	Sensitive action is independent
Posting	Journal and status	Bank Dr / AR Cr	Functional currency balances
Close	Statement, ledger, fees, FX	Signed BR ID	No unexplained variance

Allocation priority examples

If policy is penalty, fee, tax, interest, then principal, the allocation response must show each component and resulting open balance. A customer paying AED 1,050 against an invoice with AED 50 tax and AED 1,000 net should not be represented as AED 1,050 net revenue. A receipt with AED 100 withholding stores gross remittance, withholding certificate, and net bank amount; the customer balance follows the approved tax treatment.

Test an overpayment, an advance, a partial payment, a credit balance, a multi-invoice remittance, and a receipt in a different currency. Each outcome must be visible in the customer statement and GL. Allocation is not complete merely because the receipt status says “posted.”

Negative tests and close evidence

Attempt duplicate gateway event, duplicate bank reference, receipt to a closed period, refund above available credit, manual match without permission, allocation to another company, cheque without instrument number, and changed payload with an existing idempotency key. Each attempt must be atomic, preserve the original source, and produce a useful audit event.

At close, save statement file hash, imported line count, matched count, unmatched value, timing items, fee journals, chargebacks, unapplied cash, FX, reviewer, threshold, approval time, and reopen history. A reconciliation that balances only after an unexplained suspense adjustment is not complete; the suspense line needs owner, age, reason, and clearing plan.