1. Accounts Receivable Implementation Guide
  2. Step 3

Step 3

The system also creates a credit memo (RM 102) to offset the voucher. When you post the credit memo, the system credits the A/R trade account and debits the netting suspense account:

Result document accounting entries

The netting suspense account has a zero balance and the net amount due from the customer is 500, which matches the amount of the customer's payment to you:

Accounts Receivable net balance