Operational Reports — Sales, Purchase & Aging

Financial statements tell you how the business performed over a period and where it stands at a point in time. Operational reports serve a different purpose — they help you manage the day-to-day. Who owes you money, and for how long? Which vendor bills are pending payment? What transactions happened today? Udyamo ERP Lite provides five operational reports designed for daily and weekly management: the Day Book, Sales Register, Purchase Register, Aged Receivables, and Aged Payables.

These reports are particularly valuable for manufacturing businesses where cash flow timing is critical. Raw material vendors often demand faster payment than your customers are willing to provide, and the gap between paying for materials and collecting from customers must be actively managed.

What You Will Learn

• How to use the Day Book for a comprehensive view of all transactions in a period
• How to review the Sales Register for invoice tracking and revenue analysis
• How to review the Purchase Register for bill tracking, expense analysis, and TDS compliance
• How Aged Receivables help prioritize customer collections
• How Aged Payables help plan vendor payments
• How to generate each report with appropriate filters
• Manufacturing-specific use cases for each report

Prerequisites

• Sales invoices, purchase bills, and payments recorded in the system (covered in Parts 4, 5, and 6)
• Familiarity with the customer and vendor masters (covered in Chapter 20: Customers and Chapter 26: Vendors)

Day Book

The Day Book is the most comprehensive transaction report in Udyamo ERP Lite. It shows every recorded transaction for a selected date or date range — journal entries, invoices, bills, payments received, payments made, and any other posting. Think of it as the daily diary of your entire business.

When to use the Day Book:

• End-of-day review to confirm all transactions were entered
• Preparing for a management review meeting
• Investigating discrepancies between expected and actual balances
• Handing over between shifts or team members — the incoming person can review what happened during the previous period

What the Day Book shows:

Step-by-step: Generating the Day Book

1. Navigate to Reports > Day Book from the sidebar.
2. Select the date range — for a single day's activity, set both start and end date to the same date.
3. Click Generate Report.
4. The report displays all transactions in chronological order.
5. Review the entries to confirm completeness and accuracy.

Tip: Generate the Day Book at the end of every working day. A quick five-minute scan catches missing entries, duplicate entries, or obvious errors while the day's events are still fresh in everyone's memory.

Sales Register

The Sales Register lists all sales invoices for a selected period. It provides a consolidated view of your revenue stream — which customers were invoiced, for what amounts, with what taxes, and the current payment status of each invoice.

What the Sales Register shows:

Step-by-step: Generating the Sales Register

1. Navigate to Reports > Sales Register from the sidebar.
2. Select the period — start and end date. For monthly GST reconciliation, select the calendar month.
3. Click Generate Report.
4. Review the list of invoices. Use the Status column to identify unpaid or partially paid invoices.

Manufacturing context: The Sales Register helps production planning teams understand the revenue pipeline. If the register shows a concentration of invoices to a small number of customers, the business faces customer concentration risk. If certain product lines consistently generate higher invoice values, they may warrant production priority.

Tip: Cross-reference the Sales Register totals with your GSTR-1 filing for the same period. The taxable amounts and tax amounts in the Sales Register should reconcile with the values reported in your GST return. Discrepancies indicate missing invoices or incorrect tax calculations.

Purchase Register

The Purchase Register lists all purchase bills (vendor invoices) for a selected period. It provides visibility into your procurement spending — which vendors billed you, for what amounts, applicable taxes, TDS deducted, and payment status.

What the Purchase Register shows:

Step-by-step: Generating the Purchase Register

1. Navigate to Reports > Purchase Register from the sidebar.
2. Select the period — start and end date.
3. Click Generate Report.
4. Review the list of bills. Use the TDS column to verify that deductions have been applied where required.

Manufacturing context: For a factory, the Purchase Register is a window into raw material costs. If steel prices are rising, the register will show increasing bill amounts from steel suppliers over successive months. Tracking purchase trends by vendor or material category helps negotiate better rates and identify alternative suppliers before costs become unsustainable.

Tip: Review the Purchase Register alongside the GST Input Tax Credit (ITC) claim. The tax amounts shown in the register represent potential ITC. Ensure every bill with GST is from a valid, registered vendor — ITC claims on bills from unregistered or non-compliant vendors will be rejected during GST reconciliation.

Aged Receivables

The Aged Receivables report shows all outstanding customer invoices grouped by how long they have been due. This is the single most important report for managing cash flow in a manufacturing business.

Aging buckets:

What the report shows for each customer:

• Customer name
• Total outstanding amount
• Breakdown across the four aging buckets
• Oldest unpaid invoice date

Step-by-step: Generating Aged Receivables

1. Navigate to Reports > Aged Receivables from the sidebar.
2. Select the as-of date — typically today's date for the current position.
3. Click Generate Report.
4. The report groups outstanding amounts by customer and aging bucket.
5. Focus on the 61-90 and 90+ columns — these are the highest-risk receivables.

Why it matters for manufacturing:

Manufacturing businesses often have long production cycles. You issue raw material to production, consume labour and overhead, and produce finished goods — all before invoicing the customer. Once invoiced, you wait another 30-60 days for payment. If a customer in the 90+ bucket owes a significant amount, you have effectively financed their purchase with your working capital for over three months. The Aged Receivables report makes this visible and actionable.

Warning: Do not ignore small amounts in the 90+ bucket. They often represent disputed invoices or partial payments where the customer withheld an amount. Resolving these quickly prevents them from becoming write-offs.

Tip: Share the Aged Receivables report with your sales team weekly. Sales teams have the closest relationship with customers and are often the most effective at prompting payment. A weekly review meeting focused on overdue receivables establishes a collection discipline.

Aged Payables

The Aged Payables report is the mirror image of Aged Receivables. It shows all outstanding vendor bills grouped by how long they have been due. This report is essential for payment planning and maintaining healthy vendor relationships.

Aging buckets:

What the report shows for each vendor:

• Vendor name
• Total outstanding amount
• Breakdown across the four aging buckets
• Oldest unpaid bill date

Step-by-step: Generating Aged Payables

1. Navigate to Reports > Aged Payables from the sidebar.
2. Select the as-of date — typically today's date.
3. Click Generate Report.
4. The report groups outstanding amounts by vendor and aging bucket.
5. Prioritize payments to vendors in the 61-90 and 90+ buckets, especially critical raw material suppliers.

Why it matters for manufacturing:

A manufacturing business depends on a reliable supply chain. If your steel supplier is owed payment for 90+ days, they may delay or refuse the next shipment. This disrupts production schedules, delays customer deliveries, and damages your reputation. The Aged Payables report helps you prioritize payments strategically — pay critical raw material suppliers first, negotiate extended terms with less time-sensitive vendors.

Tip: Compare Aged Receivables with Aged Payables to understand your net working capital position. If receivables are concentrated in the 60-90 day bucket but payables are due in 30 days, you have a structural cash flow gap that may require a working capital facility from your bank.

Tips & Best Practices

Tip: Establish a weekly reporting rhythm. Run the Day Book daily, the Sales and Purchase Registers weekly, and the Aging reports every Monday morning. Consistent monitoring prevents surprises.

Tip: Use the Sales Register to prepare for GST return filing. Reconcile the register totals with GSTR-1 before filing. Similarly, use the Purchase Register to verify ITC claims against GSTR-2B.

Tip: When reviewing Aged Receivables, categorize customers into three groups: those who always pay on time (maintain the relationship), those who occasionally delay (send reminders early), and those who consistently delay beyond 90 days (consider revising credit terms or requiring advance payment).

Warning: Operational reports reflect data as entered. If invoices or bills are created with incorrect dates, the reports will show misleading information. Ensure that the invoice date on every document matches the actual transaction date, not the date it was entered into the system.

Quick Reference