Unapplied Receipt account (GL) shows Debit balance for a customer
Following accounting takes place on entering receipt:
Cash Dr
Unapplied Receipt A/c Cr
Receipt applied to invoice: Unapplied Receipt A/c Dr
Receipt is fully applied: Unapplied Receipt A/c balance becomes NIL
There doesnt seem to be a way the unapplied receipt A/c balance can be net Debit.
However one of our customers have a net Dr balance in Unapplied Receipt A/c.