What belongs in a supplier ledger?

Key takeaways

• Record each delivery with document number, date, currency, and accepted amount, linking returns to the original receipt.
• Support supplier payments with bank or cash evidence and always identify the currency of the balance.
• A delivery increases the obligation, a return or credit note reduces it, and a payment settles the open amount. The balance remains clear only when currencies stay separate.

pDaftar capabilities

• pDaftar supports tracking customer debts and transaction history.
• pDaftar supports debt records in multiple currencies.

Definition and boundary

Record each delivery with document number, date, currency, and accepted amount, linking returns to the original receipt.

Each delivery creates an obligation with its accepted document number and currency. Use the value of goods actually received and supported by the supplier invoice, not merely the original order total.

Required record elements

Support supplier payments with bank or cash evidence and always identify the currency of the balance.

Link a return to its original delivery so the reduced price and currency remain known. Allocate a bank payment to the relevant invoices and show any supplier advance separately.

Example of a supplier balance movement

A delivery increases the obligation, a return or credit note reduces it, and a payment settles the open amount. The balance remains clear only when currencies stay separate.

Limitations

• An internal ledger does not replace the supplier invoice or mutual confirmation. Tax amounts, exchange differences, and disputed deliveries require separate support.

Sources

1. pDaftar features — pDaftar
2. Starting a Business and Keeping Records — Internal Revenue Service
3. IAS 2 Inventories — IFRS Foundation