Statements are not designed to give a full customer transaction history.
They usefully report unpaid (ie outstanding) Invoices, and help answer the
questions, "Who owes money, how much, and when ?".
if you need to have a customer transaction history, the code below might
work.
Hope you can improve it too.
Alf
Note.  Replace the perl $variables with something valid

*SELECT transdate AS date, invnumber AS reference, amount*-1 FROM ar
WHERE (ar.customer_id=(SELECT id FROM customer WHERE
customernumber='$customer_number'))
UNION ALL
SELECT acc_trans.transdate AS date, 'Receipt' AS reference, acc_trans.amount
AS amount FROM acc_trans, customer, ar
WHERE (customer.customernumber=**'$customer_number'**)
AND (customer.id=ar.customer_id)
AND (ar.id=acc_trans.trans_id)
AND (acc_trans.chart_id=(SELECT id FROM chart WHERE
accno='$bank_account_code'))
ORDER BY date
*
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