Unapplied Cash
Find cash that arrived but was never matched to an invoice.
- General ledger alone
How the result is read
Cross-customer application masks an uncollectible balance: cash from one customer clears another’s aged debt, the ageing improves, and the provision falls with nobody having paid. Unapplied cash is also a completeness question the other way — money held against a delivery not yet made is a liability, and sitting in a receivables control account it is shown as neither.
The worksheet, on the demo engagement
Unapplied Cash, as the application draws it for Harrow Precision Engineering Ltd, the fictional demo engagement — one row per cash receipt not matched to its own customer.
- Unapplied $
- 1,210
- Oldest
- 142 days
- Cross-customer
- 3
Result grid3 rows
| receipt_id | receipt_date | customer_id | amount | applied_invoice | age unapplied |
|---|---|---|---|---|---|
| RC-5012 | 2024-08-14 | Apex Retail | 480 | — | 142 |
| RC-5099 | 2024-12-20 | Northwind | 300 | INV (Delta Mfg) | — |
| RC-5140 | 2024-12-29 | Zephyr Ltd | 430 | — | 6 |
In the application
Unapplied Cash is filed under Revenue & receivables, index letter C. "Run all analyses" runs it with every other analysis the ledger can answer. The worksheet states the population it tested on its face — or "Not applicable" with the reason when a column it depends on is empty — and the Excel workbook the engagement exports files it under C, beside an index of the source files with their SHA-256 fingerprints.
Read it with
Run your next audit file test without the Excel crash.
One free engagement to evaluate, valid 60 days. The ledger never leaves the machine.
- 20 minutes
- Runs on a fictional engagement
- No client data required