Use the order as the common reference
We link customer advances and later invoices to the same order. Supplier bills retain product quantities, freight details and credits. Staff can then distinguish goods held for a customer from unallocated stock and goods still expected from the supplier.
An exemption decision stays with its evidence. Eligible farm supplies and taxable products can appear in the same order; customer classification alone is not enough. Product descriptions and required certification make review possible when a customer changes the intended use or requests a correction.
A delivery example
Consider an illustrative supplier that accepts a $7,200 customer advance toward a $24,000 order before applicable taxes. After a $15,000 partial delivery, the order file shows the delivered portion, how the advance was applied and the $9,000 still undelivered. The bank receipt cannot explain those three positions by itself.
Close the season without losing the next one
We review open orders, returned containers where relevant, supplier rebates and unresolved delivery differences before the reporting period closes. Forecasts include the next supplier payment dates and expected customer collections. Payroll records also distinguish store, warehouse and field duties so applicable employment and coverage questions reach the right adviser.
Questions about this work
Can you separate customer advances from ordinary sales?
Yes. We maintain an order schedule and apply the agreed accounting treatment when goods or services are supplied. Any GST or PST timing question is reviewed separately.
What records should we keep for farm exemptions?
Retain the product description, qualifying use and any required customer certification with the invoice. We organize that evidence and flag purchases needing a further eligibility review.
Put this into practice
Sources and current guidance
A practical next step
Bring the records you have.
We can identify missing information, agree on the scope and organize the next bookkeeping step.
Request a bookkeeping review