Accounts Receivable (Collections)

What You’ll Learn

In this module, you’ll explore how UTM collects money from students, organizations, and other parties. From invoicing to receipt processing to collection follow-ups - that’s Accounts Receivable (AR).

Before You Begin: Key Terms Explained

Why This Module Matters

Accounts Receivable is where UTM:

• Tracks who owes money - Students, sponsors, corporate partners
• Sends invoices - Bills for tuition, services, rentals, etc.
• Records payments - When money comes in
• Follows up on overdue accounts - Collection reminders and escalation

Test Scenario 1: Register a New Debtor

Objective: Add a new customer/debtor to the system

Time: 5 minutes

When You’d Do This

Before you can invoice someone, they need to be registered with their contact details and credit terms.

Step-by-Step Instructions

1. Navigate to: Sales → Customer Maintenance

2. Click “New Customer”

3. Fill in the customer details:

   Tab	Information to Enter
   Main	Customer name, Registration no. (if company), TIN
   Contact	Contact person, phone, email
   Address	Billing and delivery addresses
   Credit	Credit limit, payment terms (e.g., 30 days)

4. Click “Save”

What to Verify

• Customer code is generated automatically
• Duplicate checking prevents double entries
• Credit limit is recorded

Test Scenario 2: Create a Sales Invoice

Objective: Generate an invoice for services or fees

Time: 5 minutes

Step-by-Step Instructions

1. Navigate to: Sales → Sales Invoice → New Invoice

2. Select the customer from the dropdown

3. Fill in invoice details:

   Field	What to Enter
   Invoice Date	Today’s date
   Due Date	Automatically calculated from credit terms
   Reference	Any internal reference number

4. Add line items:

   Column	Example
   Description	“Training Program Fee”
   Quantity	1
   Unit Price	RM 5,000
   Tax	SST if applicable

5. Save and Post the invoice

What Happens Next

• Invoice number is generated automatically
• GL entries are created (Debit: AR, Credit: Revenue)
• E-invoice is submitted to LHDN (if configured)
• Customer balance is updated

Test Scenario 3: Track E-Invoice Status

Objective: See how e-invoices are submitted and tracked

Time: 3 minutes

Step-by-Step Instructions

1. Navigate to: Finance → E-Invoice → Submission Status

2. View the list of recent invoices

3. Check the status:

   Status	What It Means
   Pending	Waiting to be submitted
   Submitted	Sent to LHDN, awaiting response
   Validated	LHDN approved - QR code available
   Rejected	Error found - needs correction within 72 hours

What to Notice

• Each validated invoice has a unique QR code
• You can download the validated e-invoice
• Rejection reasons are clearly displayed

Test Scenario 4: Record a Payment (Receipt)

Objective: Record when a customer pays their invoice

Time: 5 minutes

Step-by-Step Instructions

1. Navigate to: Finance → Accounts Receivable → Receipts → New Receipt

2. Select the customer

3. Enter payment details:

   Field	Example
   Payment Amount	RM 5,000
   Payment Method	Bank Transfer
   Bank Reference	Transaction reference
   Date Received	When the money arrived

4. Allocate to invoices:

   • The system shows outstanding invoices
   • Select which invoice(s) this payment is for
   • For partial payments, enter the amount for each invoice

5. Save the receipt

What Happens

• Customer balance is reduced
• Invoice status changes to “Paid” (or “Partial”)
• Bank account balance increases
• GL entries are posted automatically

Test Scenario 5: View Customer Aging

Objective: See how much is owed and how old the debts are

Time: 3 minutes

Step-by-Step Instructions

1. Navigate to: Finance → Accounts Receivable → Reports → Aging Analysis

2. Generate the report

3. Review the aging buckets:

Try This

• Click on any customer to see their individual invoices
• Export to Excel for analysis
• Use this report for collection priority

Test Scenario 6: Generate Customer Statement

Objective: Create a statement of account for a customer

Time: 3 minutes

Step-by-Step Instructions

1. Navigate to: Finance → Accounts Receivable → Statements

2. Select one or more customers

3. Choose options:

   Option	Description
   Period	Date range to include
   Format	Summary or Detailed
   Delivery	Print, Email, or Download

4. Generate the statement

What’s on the Statement

• Opening balance
• All invoices in the period
• Payments received
• Closing balance owed
• Aging summary

Your Progress Checklist

Mark off what you’ve completed:

Key Takeaways

After completing this module, you’ve seen that BigLedger:

Quick Reference: Navigation

What’s Next?

You’ve completed the Accounts Receivable evaluation. Choose your next module:

Questions?

If anything wasn’t clear or you’d like a live demonstration:

• Demo Coordinator: fatimah@bigledger.com
• Technical Support: support@bigledger.com