> For the complete documentation index, see [llms.txt](https://voyzu.gitbook.io/docs/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://voyzu.gitbook.io/docs/help-core/company-ledger/accounts-receivable-control-accounts.md).

# Accounts Receivable Control Accounts

AR Control Accounts shows how the selected company's receivable ledger purposes point to general ledger accounts.

## Concepts

* [What Is a Financial Ledger?](/docs/voyzu-core-concepts/what-is-a-financial-ledger.md) explains the AR subledger and immutable entries.
* [Financial Document Processing](/docs/voyzu-core-concepts/financial-document-processing.md) explains how customer documents post.
* [Control Accounts](/docs/voyzu-core-concepts/control-accounts.md) explains how AR entries connect to the general ledger.

## Selecting the data

The list groups the standard AR purposes. Open a row to see its code, name, supporting ledger, linked GL account, posting state, and applicable organization standard.

## Reading the detail

Use the mapping to answer where customer invoices, receipts, credits, and adjustments post in the GL. **Has postings** means the relationship is part of financial history.

## Making changes

Open a control account and select an active **Asset** GL account. The mapping cannot be changed after it has postings. Companies using organization standard settings must change the mapping at organization level.

## Refresh and export

Refresh before relying on recently posted activity. Export where the screen offers it, and record the selected company and filters with any output used as evidence.

## Corrections

This is an enquiry screen. Do not try to alter a ledger result here. Correct the source setup where appropriate, or post a supported correcting document or reversal so the financial and audit histories remain complete.

## See also

* [AR Ledger Entries](/docs/help-core/company-ledger/ar-ledger-entries.md)
* [General Ledger Accounts](/docs/help-core/company-ledger/general-ledger-accounts.md)
* [AR Invoices](/docs/help-core/company-ledger/ar-invoices.md)