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Purchase Payment on Account
Updated 31 October 2026
A Purchase Payment on Account (Purchase POA) records money you have paid to a supplier when there is no invoice to set it against yet. For example:
- a deposit or prepayment the supplier asked for before invoicing;
- a payment to a new supplier before their first invoice;
- a payment where you can’t yet tell which invoices it covers.
Once posted, a payment on account behaves like a Purchase Credit: you can allocate it to the supplier’s invoices when they arrive, or record a refund if the supplier pays it back.
- The buttons(1) let you Allocate, UnAllocate or Refund the payment on account, and download or send it.
- Reconciled Status and Bank Feed(2) show whether it has been reconciled and to which statement line.
- The line(3) shows the amount and the Bank Account it was paid from.
Posting rules
| Code | Transaction | Debit | Credit |
|---|---|---|---|
| PA | Purchase Payment on Account | Accounts Payable | [Bank Account] |
The debit always goes to Accounts Payable. The credit goes to the nominal code of the bank account the money was paid from. A Purchase Payment on Account has a single line.
