Example : Pass COMPANY ABC outstanding to COMPANY XYZ.

First, go to G/L > Account Maintenance
Create a new normal account under Expenses (or other Account Type)
This account is a temporary account for debtor pass journal. This account will be zero after journal.

Go to A/R > A/R Credit Note Entry
Create a credit note for COMPANY ABC with debit the temporary account and tick “Is Credit Journal” in “Edit” tab at the top.

Go to A/R > A/R Debit Note Entry
Create a debit note for COMPANY XYZ with credit the temporary account and tick “Is Debit Journal” in “Edit” tab at the top.