[Manufacturing/Wholesale/Contract] Billing flow
We will organize the steps for a split delivery model in which one order is delivered and billed in multiple installments.
Last updated: May 23, 2026
Guide Overview
This guide organizes the flow of cases where one order is delivered and billed in multiple parts, such as in manufacturing, wholesale, and contract contracts that require acceptance inspection. The key is to record results for each delivery and finalize invoices at the required timing.Advance preparation
- Decide on the number of installments and delivery schedule
- Organize the amount allocation for each delivery (e.g. 100,000 yen x 3 times)
Step 1: Register an order
Register the total amount and delivery plan in the sales order.example:- Total amount: 300,000 yen
- Installment: 3 times
- 1 time: 100,000 yen
Step 2: Create revenue for the delivery
Once the first delivery is completed, create a revenue record (100,000 yen) for the actual amount.Journal entry example:- Accounts receivable (unbilled) 100,000 / Sales 100,000
Step 3: Issue an invoice for this month
Based on the created revenue record, issue an invoice for this month. We recommend that you issue the document after confirming the delivery amount and acceptance inspection results.Step 4: Record the journal entry to confirm the invoice
At the time of billing confirmation, unbilled accounts receivable will be transferred to billed.Journal entry example:- Accounts receivable 100,000 / Accounts receivable (unbilled) 100,000
Operational points and precautions
- If you keep a revenue record for each delivery, you can understand the actual results even before invoicing.
- If the number of invoices and the number of deliveries are different, create a correspondence table between the invoice and the invoice.
- Since the deposit amount may not match the sales, manage monthly results using revenue records.
