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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
+    = ar.id) otherdate FROM ar WHERE transdate > (SELECT MIN(transdate) FROM acc_trans ac
+    WHERE ac.trans_id = ar.id);