ALDRO ACCOUNTING - CONTRACTOR JOB BALANCE RECORD
Companion: https://aldro.ai/resources/seattle-contractor-bookkeeping-records
Version: October 20, 2026 | Manual record for one private job

Use one copy per job and currency. Repeat document/event rows as needed.
Keep references to the signed scope, approvals, invoices and original cash
records in your controlled job file. This document performs no calculations.

Job reference: __________________  Review date: __________________
Customer reference: ______________  Currency: ___________________
Site/municipality: ________________  Review owner: _______________

A. SCOPE AND VARIATIONS (amounts before tax)
Original accepted scope/reference: _______________________________
Original amount: ________________
Variation reference: ____________  Status: proposed/approved/rejected
Amount: __________  Approval date and evidence: __________________
Invoice reference if billed: ____________________________________
Approved scope total: __________  Pending proposals: ______________
Keep proposed extras outside approved scope until approval is documented.

B. INVOICES AND CUSTOMER CREDITS (repeat for each document)
Invoice/credit reference and date: _______________________________
Work charge before tax: _________  Separately stated tax: _________
Invoice face amount: ___________  Related approval: ______________
Customer-credit document, approval and affected invoice: __________
Keep a credit that changes the bill separate from a payment against it.

C. ORIGINAL CASH RECEIPTS AND CASH REFUNDS (repeat per event)
Receipt/refund reference and actual date: _________________________
Amount received OR refunded: _________  Bank/remittance ref: _______
Invoice or customer-credit reference: ____________________________
For a refund settling a credit, link the same adjustment; do not reduce
that bill a second time. Keep the original cash event traceable.

D. APPLYING AN EARLIER RECEIPT (no new bank cash)
Original receipt reference/date: _________________________________
Invoice receiving the application: _______________________________
Amount applied: _______________  Date applied: ___________________
Amount of that receipt still unapplied: __________________________
Record the original receipt once; an application is not another receipt.

E. SUPPLIER CREDITS AND RETURNS (outside the customer balance)
Supplier-credit reference/date: _________  Amount: _______________
Original purchase/job reference: _________________________________
Reason and review owner: ________________________________________
Any separately approved customer adjustment/reference: ____________
Do not assume a supplier credit automatically changes the customer price.

F. BALANCES AND OPEN QUESTIONS AT THE REVIEW DATE
Current billed customer balance: _________________________________
Tax basis of that balance / supporting invoice ledger: ____________
Approved scope not yet billed (before tax): _______________________
Earlier customer cash still unapplied: ___________________________
Tax, fees, retainage, dispute or other exceptions: _________________
Question / person responsible / next action: _____________________
Approved unbilled scope is separate from the billed customer balance.
Compare amounts on the same documented tax basis; keep invoice tax detail.

FICTIONAL REFERENCE FROM THE GUIDE - USD, BEFORE TAX
No customer credits/refunds, retainage, fees, disputes or other jobs.
Accepted US$12,000 + approved US$1,500 extra = US$13,500 approved.
The pending US$700 proposal stays outside that approved total.
Prior US$5,000 invoice, already paid, + current US$4,000 = US$9,000 billed.
Apply earlier US$3,000 to the current invoice: US$1,000 remains due.
A new US$600 receipt leaves US$400 billed and unpaid.
US$4,500 of approved scope remains unbilled, separate from that US$400.
Customer cash received once: US$5,000 + US$3,000 + US$600 = US$8,600.
The separate US$200 supplier credit does not enter this customer bridge.

This is an original manual review aid, not a financial statement or tax
calculator. It does not decide income recognition, tax timing, contract
rights or collectibility. Have the actual terms and accounting method
reviewed; an advance-tracking balance alone does not decide tax treatment.