Odoo will automatically show us the amounts that our customers must pay us, as well as the amounts that we must pay to the suppliers, using only one account for the customers and one account for the suppliers.

Let's see how to find this information in our database:

If we open the general ledger, we will see posted transactions grouped by account:

If we also group it by partner, we will see the information required (total amounts per customer/supplier):

Perhaps, some customers may think that this may lead to errors, but in reality this is not the case: 

- When we start working in Odoo, we create our contacts, with their name, address, VAT...

- When we create an invoice, register a payment... we must select our customer/supplier.

The result of this is that the information in the General Ledger will be correctly assigned to each partner (either customer or supplier). Also, in case of a mistake, using this possibility will allow them to identify it.

On the other hand, the fact that having a different account per customer/supplier has an impact in the daily job as each time they have a new contact, it is necessary to create the account in the Accounting app and assign it to that contact; which means time to do it and possibility to make mistakes. Moreover, we will have duplicated information as you can see in the following screenshot:

The General Ledger is not the only source of information for this topic, we can also check the requested information here:

1. Partner Ledger: we can see every partner with their initial balance, credit, debit and the current balance. This report allows us different options in order to filter and choose the information we want to see.

2. Journal Entries: if we add the partner, we have the information also there. Working with the filters and group by buttons may help us to organize the information.