Customer statement of account: how to prepare one
A statement summarises a customer's position at a given date: what was invoiced, what was paid, what is still open. It is the most effective document for unblocking stalled payments, because it puts the whole picture in front of the customer instead of one invoice.
What it must contain
- The reference date — "as at" — because the balance changes daily.
- The customer and the period covered.
- One line per document: date, number, type, amount, due date.
- Payments received, with date and amount, deducted in the same sequence.
- A running balance and the total due at the reference date.
- Overdue amounts split into buckets (not yet due, 1-30, 31-60, 60+ days).
- Payment details and a contact for queries.
Mistakes we see most often
- No reference date, which makes the balance impossible to agree on.
- Showing invoices but not payments, so the customer does not recognise the total.
- Mixing non-fiscal documents and invoices in one total without distinguishing them.
- Sending it only when you are angry — sent regularly, it prevents the delay.
Typical structure
| Header | Customer — as at 11 Sep 2026 |
| Movements | Date · Document · Type · Amount · Due |
| Payments | Date · Amount · Reference |
| Balance | Running balance and total due |
| Ageing | Not due · 1-30 · 31-60 · 60+ |
| Payment | Bank details and reference |
Frequently asked questions
How often should it go out?
Monthly for customers with several open documents, and always before a formal reminder. Regularity turns it from a show of force into routine admin.
Should amounts not yet due be included?
Yes, kept separate. The customer sees the whole exposure and can plan, and you avoid the "that one wasn't due yet" phone call.
How do I build one without accounting software?
Workio tracks the documents you issued and the payments you recorded per customer, so the statement builds from data you already entered.
Is it a formal demand for payment?
No, on its own it is an informational summary. A formal notice of default is a separate act with its own requirements — the statement usually makes it unnecessary.