I think the point is being missed. That will show the invoices but not credit balances etc.
It just seems like a very long winded way of getting what is a standard report on most systems. As an accountant I want to see a summary breakdown of the trade debtors or creditors figure at the year end. This includes Credit balances as well as invoices outstanding and even where some have been part paid.
This is a crucial test check to verify that the system is working correctly.