Accounts receivable are invoices already sent to a buyer or client but not fully paid. For a developer these are usually unit invoices to buyers; for a contractor, progress payments already billed to the client.
The report answers two questions: how much money is still to come in, and roughly when. One row is one unpaid invoice.
Where the numbers come from
- Invoices or billing receipts already sent.
- Payments already received for that invoice (see Riwayat_Pembayaran).
- Confirmation from the buyer, mortgage bank or client about the payment date.
Columns and how to fill them
Tab Piutang_Usaha in the free finance template. The examples are fictional. One outstanding invoice per row. Complete all fields, not only amounts. Match receipts against Riwayat_Pembayaran.
| Column | Example | How to fill it |
|---|---|---|
| Proyek/Blok | E2 | Select one project from the available dropdown. Do not combine projects. |
| Unit | E2-DEMO | The house or kiosk unit number involved, for example C4-07. Leave blank when it applies to the whole block. |
| Nama Pembeli | Pembeli Contoh | The buyer or client being billed, exactly as on the invoice. |
| No. Invoice | DEMO-AR-001 | The invoice number links to receipts. Use its unique source reference. |
| Tanggal Invoice | 01/09/2026 | The date the invoice was issued, entered as a date. |
| Tanggal Jatuh Tempo | 30/09/2026 | The payment deadline on the invoice or bill. The agent flags anything past this date. |
| Perkiraan Tanggal Terima | 07/10/2026 | Expected receipt date should be supported by confirmation, not automatically copied from the due date. |
| Nilai Invoice (IDR) | 100000000 | The full invoice amount in rupiah, as a number without dots or "Rp". |
| Sudah Dibayar (IDR) | 40000000 | Enter receipts already received and matched to this invoice. |
| Sisa Belum Dibayar (IDR) | 60000000 | Check H5 − I5 = 60000000. Preserve any existing formula; reconcile manually entered balances. |
| Keterangan | Perkiraan terima dikonfirmasi; contoh | Extra notes that help explain the row, for example a confirmation status or the reason for a change. May be blank. |
How to check it
- Balance due = invoice amount minus amount paid, and never negative.
- Amount paid equals the payments for this invoice number in Riwayat_Pembayaran.
- Fully paid invoices are not on the list.
- The expected receipt date is backed by a confirmation, not copied from the due date.
- Invoice numbers are unique: one number, one row.
Common mistakes
- Several units or projects combined in one row.
- Progress payments not yet billed included. They belong in Rencana_Penagihan.
- Old invoices that will never be collected still counted as money coming in, with no note.
The full guide is in How to create a construction finance report in Google Sheets. It has a free template (Excel or Google Sheets) and a checker that reads your own workbook.
Ready to use the Komander agents on your projects?
When your workbook is complete, apply for a pilot: we help connect your project data to the Finance, Cost and Scheduler agents and review the first reports with you.
Send to melwani@komander.ai. Your workbook check result is included when there is one; the workbook itself is not sent.
Common questions
What is the difference between receivables and the billing plan?
Receivables are invoices already sent. The billing plan holds progress payments still to bill, with no invoice yet.
What about part payments?
Enter the amount received in Sudah Dibayar; the balance due becomes the remainder.
How do I work out how overdue an invoice is?
Today minus the due date. Overdue invoices need chasing.