# Accounting Posting Matrix

| Document | Debit | Credit | Party ledger |
|---|---|---|---|
| Customer invoice | Accounts receivable (gross) | Income (net), Output VAT | Customer |
| Customer receipt allocated | Cash/Bank | Accounts receivable | Customer |
| Customer receipt unallocated | Cash/Bank | Customer advances | Customer |
| Vendor bill | Cost/Expense + nonrecoverable VAT; recoverable Input VAT | Accounts payable | Vendor |
| Vendor payment allocated | Accounts payable | Cash/Bank | Vendor |
| Vendor payment unallocated | Vendor advances | Cash/Bank | Vendor |
| Approved contra | Accounts payable | Accounts receivable | Vendor debit and customer credit remain separately tagged |
| Reversal (future milestone) | Exact inverse of original posted journal | Exact inverse of original posted journal | Same dimensions |

No posting service directly writes a party balance. Statements and balances read posted journal lines.