# Phase 41 - Accounts Receivable & Other Income Management

## New workspace
- URL: `/accounts-receivable`
- Menu: Finance & Control -> Accounting -> Accounts Receivable & Income
- Tabs: Control Centre, Debtors, Invoices, Receipts, Adjustments, Other Income, Aging Monitor

## Controls
- Existing customers can be linked to a debtor account; external debtors are supported.
- Invoice approval is maker-checker and posts Dr Accounts Receivable (1200), Cr selected income, plus Cr Output Tax Payable (2140) when tax is recorded.
- Receipts support partial settlement and independently post Dr Cash/Bank, Cr Accounts Receivable.
- Credit notes independently reduce revenue and Accounts Receivable.
- Bad-debt write-offs independently post Dr Bad Debt Expense (5120), Cr Accounts Receivable.
- Direct other-income receipts independently post Dr Cash/Bank, Cr selected income.
- All approval actions prevent self-approval and retain journal/audit references.

## New GL accounts
- 2140 Output Tax Payable
- 5120 Bad Debt Expense

## Upgrade
1. Back up the database.
2. Import `sql/migration_041_accounts_receivable.sql`.
3. Replace application files with the Phase 41 release.
4. Open `/accounts-receivable`.

Loan principal, interest and penalty receivables remain in their existing dedicated control accounts and are not mixed with this general Accounts Receivable module.