Unable to apply cash. When credit notes due customers are not issued, A/R clerks will not be able to apply customer payments properly because customers will be claiming credit notes that do not exist on the A/R sub-ledger. For example, if a customer submits a cheque for $200,000 and a list of invoices being paid totaling $300,000, along with charge-backs for unissued credit notes for $100,000, the A/R clerk has four payment application choices.
The options, none of which are positive, include:
1. Clear $200,000 of invoices listed by the customer, leaving the remaining $100,000 invoices listed outstanding
2. Clear $200,000 of the oldest invoices in the customer account.
3. Clear the $300,000 of invoices listed by the customer and set up customer charge-backs for $100,000.
4.
Apply the payment to the account [= faktura, wierzytelność] as an on account payment leaving all invoices outstanding.
http://www.blackholebook.com/BlackHolesandCreditManagement.p...
The translation workplace 
