Accounts Receivable is where customer billing, collections, statements, credit, commissions, repetitive invoices, and other customer activity are managed.
The Customer Transaction Has Several Lives
It may matter to the customer balance, salesperson, sales-tax reporting, cash application, and General Ledger.
That Is Why Reconciliation Matters
If AR and GL appear to tell different stories, we want to know whether the difference is timing, posting status, selection criteria, or a transaction path that needs investigation.
Follow the Transaction Instead of the Total
A total tells us there is a difference. The transaction trail tells us where it came from.