1. Is the invoice paid in another customer code
2. Is there an invoice unrecorded that my turn up later
3. Is the effect on overstating the inventory quantity and value important to adjust (and conversely to Cost of Sales)
4. Is the customer taxable and the amount of sales tax needs to be paid to the state
5. Is the overpayment on the account as an unapplied payment, applied to the wrong invoice or something else

After satisfying that #1-4 above are not an issue

1. A sale needs to be recorded with a 20 transaction code.
2. The description should be as descriptive as possible
3. The source document should be
   > if the amount has been applied to wrong invoice the source document should start with the invoice showing less followed by at least ADJ
   >If its showing as an unapplied payment, the source document should be the check number with at least ADJ
4. Terms should be whatever it is for that customer
5. The transaction date is approximate date when the unrecorded sale unless the financial reports have been issued for that period