Customer statement

A statement of account shows one account what it owes: every invoice, payment and credit note over a period, with a running balance. This page is for anyone who chases payment or answers a customer’s “what do we owe you?”.

Before you start

You need Account View on the account and Invoice View set to All records; otherwise the Statement button does not appear. To pick the Attention contact, you also need Contact List.

Steps

1. Select Accounts in the sidebar and open the customer.
2. Select Statement at the top.
3. Check the Period. It opens on last month, from its first day to its last.
4. To change it, select the Period field and pick This month, Last month, Last 3 months or This year, or choose the first and last day yourself.
5. Choose the Attention contact the statement is addressed to.
6. Read any notice, then the summary: Opening balance, Invoiced, Payments, Credit notes, Adjustments when there are any, and Closing balance.
7. Select PDF. A window opens with the statement inside it; select Download and send the file from your own email.
8. Tick Sent to the customer. The account’s timeline records which period you sent.

What happens next

The PDF, headed STATEMENT OF ACCOUNT on your letterhead, is addressed to the account and your Attention contact. It shows the Customer code if any, the period, your base currency and today’s date as the issue date.

Its table runs DATE, DOCUMENT, DETAILS, CHARGES, CREDITS and BALANCE from the opening balance down to the Balance due, followed by the ageing as of the period’s last day. Nothing is sent to the customer; easySales does not email statements.

Rules to know

• Both days of the period are included. Closing balance = Opening balance + Invoiced − Payments − Credit notes − Adjustments.
• Only issued invoices and credit notes count. A cancelled invoice stays in its own period, and its credit note appears on the cancellation date.
• Amounts are in your base currency. A foreign-currency invoice, its payments and its credit notes use the invoice’s recorded rate; one with no recorded rate is left out and named in a note.
• A balance below zero shows as Customer credit, and the PDF prints Customer credit instead of Balance due.
• A bad debt you wrote off stays on the statement; the drawer says how much. Security deposits held or forfeited are printed as notes, never in the balance. A realised exchange gain or loss appears in the drawer only.
• The address is the contact’s Mailing address, or the account’s Billing address when that is blank. Without Contact List, the account’s first contact is used.
• More than 4,999 lines cannot be downloaded; choose a shorter period.
• The PDF prints in English, whatever language you use easySales in.
• The statement is worked out from your records each time it is made. A payment removed or back-dated later changes that period, so keep the PDF you sent.

Why it works this way

A statement is for the customer, so it shows their side. Your customer owes what is on their invoices, whatever you do internally. That is why a bad debt you have written off stays on it, and why an exchange gain or loss on a foreign payment does not appear: those are entries in your books, not changes in what the customer owes.

One rate per invoice keeps foreign accounts honest. If each payment were converted at the day’s rate, an invoice paid in full could still leave a few dollars on the statement. Using the invoice’s own rate for the invoice, its payments and its credits makes a settled invoice come to exactly zero.

The ageing adds up to the balance. Each invoice’s remaining balance is aged by its own due date, so the five ageing amounts always add up to the closing balance. Your customer can match the two figures and see at once which invoices are late.

It starts on last month because that is the statement you send. Most businesses send statements for the month just closed, so that is where the period opens. “Last month” follows your company’s time zone, so it is the same month for everyone in your team.

Work faster

• Check who is late before you send. Overdue under the account’s heading and the ageing on its Invoices tab show what is past due. See Chase overdue invoices.
• Clear unapplied money first. Allocating a receipt’s unapplied amount to the invoices it pays takes them out of the overdue ageing, so the ageing your customer reads matches what they paid. See Use unapplied money.
• Fill in the contact’s mailing address once. The statement uses it every time; without one it falls back to the account’s billing address. See Contact details.
• Set your letterhead once. The statement prints the same letterhead and company details as your invoices. See Company details.
• Send one last statement before a write-off. A dated statement is a record that you asked for payment. See Write off a bad debt.

Examples

A month with a credit note. On 2 December 2026, Priya Nair at Lim & Co opens Harbour Café and selects Statement; the Period opens on 1 to 30 November. At the start of November the café still owed INV-10000322, SGD 5,450.00. In November:

• 12 November: INV-10000340 for lighting, SGD 2,000.00 + GST 9% SGD 180.00 = SGD 2,180.00, on NET 30.
• 18 November: the café pays INV-10000322, SGD 5,450.00.
• 25 November: credit note CN-10000070 for a returned lamp, SGD 200.00 + GST SGD 18.00 = SGD 218.00, against INV-10000340.

Line	Amount
Opening balance	SGD 5,450.00
Invoiced	SGD 2,180.00
Payments	− SGD 5,450.00
Credit notes	− SGD 218.00
Closing balance	SGD 1,962.00

5,450.00 + 2,180.00 − 5,450.00 − 218.00 = 1,962.00. INV-10000340 falls due on 12 December, so the PDF’s ageing shows SGD 1,962.00 under Current. Priya picks Grace Wong as Attention, selects PDF and downloads the file.

A customer in credit. Orchard Dental owes INV-10000335, SGD 1,000.00 + GST SGD 90.00 = SGD 1,090.00. On 8 December it transfers SGD 3,000.00 to cover the next phase too. Mei Tan records one receipt that pays INV-10000335 and leaves SGD 1,910.00 unapplied as an Overpayment.

On 15 December Mei picks This month. Opening balance is SGD 1,090.00 and Payments is − SGD 3,000.00, so the balance is 1,090.00 − 3,000.00 = −1,910.00. The drawer shows Closing balance SGD 1,910.00 marked Customer credit, and the PDF ends with Customer credit instead of Balance due.

Common questions

• Can easySales email the statement to my customer? No. Select PDF, download the file and attach it to your own email.
• Why is there no Statement button on the account? Your role’s Invoice View is not set to All records. A role that sees only its own invoices would see an incomplete balance. See Roles and permissions.
• Do draft invoices show on a statement? No. Only issued invoices and issued credit notes appear, so a draft or proforma never reaches the customer’s balance.
• Why does the statement say Customer credit? The customer has paid more than they owe, or has a credit note not yet used on an invoice. Allocate the money or refund it. See Use unapplied money.
• Why is a bad debt I wrote off still on the statement? A write-off is an entry in your books; the customer still owes the money. The drawer tells you how much of the closing balance is written off and still pursued.
• How are foreign-currency invoices shown on a statement? In your base currency, at each invoice’s recorded exchange rate, with the invoice’s own amount and rate beside it. See Currency and rates.
• Why did an old statement change when I downloaded it again? The statement is worked out from your records as they are now. A payment removed or back-dated since then changes that period, so keep the PDF you sent.
• Can I address the statement to a different person? Yes. Choose them under Attention before you select PDF; the list shows the account’s contacts.

Related

• Account details
• Outstanding balance
• Chase overdue invoices
• Use unapplied money
• Get paid faster