Context: Alpha and Beta 1. Context: Alpha and Beta Alpha SARL sells software to Beta SA, which thus becomes a customer. At the same time, Alpha purchases computer hardware from Beta, which acts as a supplier. Therefore, Beta plays two roles in Alpha's accounting: it generates receivables (sales) and payables (purchases). 2. Accounting Organization: Two Separate Records In Alpha's accounting software, two records are created for Beta: A customer record to record software sales invoices. A supplier record to record hardware purchase invoices. Even though the contact information is the same, the balances and entries are separate, allowing for clear tracking of financial flows and preventing any confusion during payments or reminders. 3. Offsetting and Monitoring At the end of the month, Alpha notes that it owes €2,000 to Beta (supplier), but that Beta owes it €1,500 (customer). Partial offsetting may be considered, but it must be justified and properly recorded. The two forms allow for viewing the respective balances and documenting the offsetting transaction without altering the accounting traceability.