diff --git a/accounts/report/accounts_receivable/accounts_receivable.py b/accounts/report/accounts_receivable/accounts_receivable.py
index 781db2aaf37..35c1f744a92 100644
--- a/accounts/report/accounts_receivable/accounts_receivable.py
+++ b/accounts/report/accounts_receivable/accounts_receivable.py
@@ -78,15 +78,23 @@ class AccountsReceivableReport(object):
 			if getdate(e.posting_date) <= report_date)
 			
 	def is_receivable(self, gle, future_vouchers):
-		return ((not gle.against_voucher) or (gle.against_voucher==gle.voucher_no) or 
-			((gle.against_voucher_type, gle.against_voucher) in future_vouchers))
+		return (
+			# advance
+			(not gle.against_voucher) or 
+			
+			# sales invoice
+			(gle.against_voucher==gle.voucher_no and gle.debit > 0) or 
+			
+			# entries adjusted with future vouchers
+			((gle.against_voucher_type, gle.against_voucher) in future_vouchers)
+		)
 			
 	def get_outstanding_amount(self, gle, report_date):
 		payment_received = 0.0
 		for e in self.get_gl_entries_for(gle.account, gle.voucher_type, gle.voucher_no):
 			if getdate(e.posting_date) <= report_date and e.name!=gle.name:
 				payment_received += (flt(e.credit) - flt(e.debit))
-					
+
 		return flt(gle.debit) - flt(gle.credit) - payment_received
 		
 	def get_customer(self, account):
@@ -180,4 +188,4 @@ def get_ageing_data(age_as_on, entry_date, outstanding_amount):
 	if index is None: index = 3
 	outstanding_range[index] = outstanding_amount
 	
-	return [age] + outstanding_range
\ No newline at end of file
+	return [age] + outstanding_range