Why is the closing balance of the ledger not matching with the pending invoices of the customer?

[Geetha_N]

It might be possible that the advance payment is recorded from the customer ledger and it has not yet been settled against a pending sales document.

We suggest you to please settle pending invoice with advance payment.
Step 1: Go to “Sales” and click on “Record payment”.

Step 2: Select the option to “Settle from Advance Payments” and click on “Update the payment”.

Step 3: View the Ledger.