General Ledger Transactions Created When Posting an Invoice - Accrual Basis

When an invoice for fees ($1,200.00), expenses ($5.00) and Client Advances ($150.00) is created and posted, the following transaction is created:

When an invoice for fees ($1,200.00), expenses ($5.00) and Client Advances ($150.00) is created and posted and the original value of the Client Advances was $200.00 (in other words, written down in Bill Preparation), the following transaction is created:

Note that the original value of the Client Advance is credited to Unbilled Client Advances.  When written down, the difference between the original and the bill amount is debited to Client Advances Written Off.  When written up, the difference is credited to Client Advances Written Off.  Write ups/downs of fees and expenses (EX) are not recorded in the General Ledger.