Create Batch Invoices - working example

At a guess the customer and account are specified by UUID, which is a unique pointer (shown as hexadecimal string) to the actual customer or account.

For the account you should be able to export other records containing the account (as there shouldn’t be too many of them).
For customer you would have to create them all first, then find a report you can export, match your external records then import into Manager with UUID not text names of customers.