How to account for debtors?

I run a small club with members with annual subs and dinning fees collected if they book dinners.

I create sales invoices for each member annually for subs and when they book a dinner.

I can see unpaid invoices but my question refers to how best to set up this process in manager. If I use accrual accounting I can see accounts receivable but not what they are for: can a control account t bed used?

1: what is the correct way to see debtors on the balance sheet during the year

2 what’s is the correct way to carry them over to the following year?

Accounts receivable is a control account already. Two ways to see what makes it up:

  • Click on its balance. You will see a list of customers and their balances. Click on an individual balance to see open sales invoices.
  • In the Customers tab, click on the Accounts receivable balance to see the same thing.

That happens automatically, because Accounts receivable is a permanent, balance sheet account. See this Guide for information about closing out an accounting period: Close an accounting period | Manager.