The open item list provides a detailed overview of all outstanding invoices and credit notes as of the key date. Since manual bookings or opening balance values are not included, arithmetical differences may occur with the corresponding general ledger accounts. To ensure complete bookkeeping, we recommend regular verification.
What does an open item list (OP list) contain?
An OP list includes all open items as of the key date. The key date can be freely selected, for example, for the annual financial statements as of 12/31/20XX. A distinction is made between three types of open items: debtors (invoices and credit notes to your customers), creditors (suppliers whose invoices you receive), customer account bookings (manual customer bookings or bookings resulting from overpayments of invoices).
Summary:
Debtor OP list contains:
Creditor OP list contains:
- Supplier invoices
- Supplier credit notes
Debtor customer account OP list contains:
- Credit notes on the customer account
- Debits on the customer account
- Overpayments resulting from invoices
What is booked in bexio on the debtor or creditor account and the customer account, and on which side?
| 1100 - Debtors |
| Debit | Credit |
|
Invoices
|
Incoming payments
Discounts
Credit notes
|
| 2000 - Creditors |
| Debit | Credit |
|
Outgoing payments
Discounts
Supplier credit notes
|
Supplier invoices
|
| 2030 - Advance payments received from third parties |
| Debit | Credit |
|
Manual customer account debits
|
Manual customer account credits
Overpayments of invoices
|
What does not appear in the OP list?
- Opening entries
- Provisional balance carried forward
- Manual bookings (these are not recorded in debtor accounting)
What can I do if I find a discrepancy between the OP list and the debtor or creditor account?
The balance sheet accounts are carried forward each year. If there is a difference in 2024, for example, it will automatically be carried forward to 2025 (balance carried forward). In this example, the cause of the difference lies in 2024, not in 2025.
Principle: Bexio allows direct booking to collective accounts, e.g., 1100 Debtors (with a warning). Because the data for the OP lists originate from sales and purchasing, manual bookings are not considered. This can lead to discrepancies.
Tip: Filter account statement 1100 or 2000 for manual bookings. Under "advanced filters," you can filter by booking type "manual booking and bank booking."
There are various reasons for a discrepancy with the OP list. The following situations may be contributing factors:
I have transferred the closing balances (debtor and creditor balances) from another accounting program.
When transferring balances from third-party accounting, payments must be booked with manual entries. Reason: Transferred debtors are not known in bexio debtor accounting unless they were explicitly re-entered as invoices. Until the final settlement of the transferred debtor balances, a discrepancy between the OP list and the debtor balance may occur.
I issue invoices in bexio and already use financial accounting.
Have the OP lists ever been reconciled with the debtor or creditor accounts?
If not, you must check them from the beginning. For example, if you have been working with bexio and financial accounting since 2025, you must start there.
Tip: Check your OP list every month to save time on reconciliation.
I issue invoices in bexio and use financial accounting at a later date.
If you issued invoices with bexio in 2024 and 2025 and only started using financial accounting from 2026, this can lead to discrepancies. This is a balance transfer from third-party accounting.
If you are unsure what to do, we recommend contacting your trustee.
I issue invoices and book incoming payments before the invoice date.
If you issued an invoice dated 07/31/2026, but the payment was received on 07/01/2026, this can lead to discrepancies because bexio expects the invoice first and then the incoming payment.
Tip for debtor invoices: Go to "Sales" - "Invoices." In the bottom right corner, you will find a button "Arrow pointing to a line"; export the "current list as Excel." This allows you to check the invoice date and the payment receipt date and perform reconciliation. It is important that the invoice date is BEFORE the payment receipt date.
Tip for creditor invoices: Go to "Accounting" - "Reports" - "Account Statement." Filter by account 2000 and sort by invoice number. This will help you efficiently find the cause. If it is easier for you to review in Excel, you can, of course, export the account statement as Excel.