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Sometimes the amount shown on the debitor control account in the balance sheet does not correspond to the amount shown in the 'AR–Reports–Outstanding' report.
This is usually caused by AR-prepayment transactions. Here is a sql query that will help you to quickly identify any such transactions:
SELECT invnumber, transdate, (SELECT MIN(transdate) FROM acc_trans ac WHERE ac.trans_id = ap.id) otherdate FROM ap WHERE transdate > (SELECT MIN(transdate) FROM acc_trans ac WHERE ac.trans_id = ap.id);