Reskontran

Reskontran, or the accounts receivable/payable ledger, is a subsidiary ledger used in double-entry bookkeeping to record all individual transactions with customers and suppliers. It provides a detailed track record beyond the general ledger (huvudbok) and supports monitoring outstanding balances, payment history, and credit status. The reskontra is typically divided into two sub-ledgers: kundreskontra (customer ledger) and leverantörsreskontra (supplier ledger). Each entry includes information such as invoice number, date, due date, amount, payments received, discounts, returns, and any credit notes or adjustments.

Invoicing and payments update the reskontra as invoices are issued and payments are applied, either in full or in part. When payments are received, they are matched to open invoices; unapplied amounts remain as outstanding balances. Periodic aging analyses categorize open items by due date to support credit management and collections. Reconciliation to the huvudbok is performed to ensure that the totals in the reskontra align with the corresponding control accounts in the general ledger.

Reskontran plays a central role in cash flow forecasting and financial control. It provides an audit trail for external and internal audits and supports order-to-cash and procure-to-pay processes. In practice, it is managed within accounting or ERP systems, where it benefits from automation, real-time updates, and integration with invoicing, payments, and banking modules.