| ; accrual basis accounting | |
| 2016/2/1 * (201602ab) ab client invoice | |
| revenues:business:consulting:ab $-1000 | |
| assets:business:accounts receivable:ab $1000 | |
| ; or, | |
| ; cash basis accounting doesn't include invoices, but use an unbalanced posting to track it anyway | |
| 2016/2/1 * (201602ab) ab client invoice | |
| (assets:business:accounts receivable:ab) $1000 | |
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