diff --git a/client/src/hooks/query/financialReports.js b/client/src/hooks/query/financialReports.js
index 1ec454c3b..3096bfc7a 100644
--- a/client/src/hooks/query/financialReports.js
+++ b/client/src/hooks/query/financialReports.js
@@ -287,3 +287,80 @@ export function useSalesByItems(query, props) {
     },
   );
 }
+
+/**
+ * Retrieve customers balance summary report.
+ */
+export function useCustomerBalanceSummaryReport(query, props) {
+  return useRequestQuery(
+    [t.FINANCIAL_REPORT, t.CUSTOMERS_BALANCE_SUMMARY, query],
+    {
+      method: 'get',
+      url: '/financial_statements/customer-balance-summary',
+      params: query,
+    },
+    {
+      select: (res) => ({
+        columns: res.data.columns,
+        query: res.data.query,
+        tableRows: res.data.table.rows,
+      }),
+      defaultData: {
+        tableRows: [],
+        query: {},
+      },
+      ...props,
+    },
+  );
+}
+
+/**
+ * Retrieve vendors balance summary report.
+ */
+export function useVendorsBalanceSummaryReport(query, props) {
+  return useRequestQuery(
+    [t.FINANCIAL_REPORT, t.VENDORS_BALANCE_SUMMARY, query],
+    {
+      method: 'get',
+      url: '/financial_statements/vendor-balance-summary',
+      params: query,
+    },
+    {
+      select: (res) => ({
+        columns: res.data.columns,
+        query: res.data.query,
+        tableRows: res.data.table.rows,
+      }),
+      defaultData: {
+        tableRows: [],
+        query: {},
+      },
+      ...props,
+    },
+  );
+}
+
+/**
+ * Retrieve customers transcations report.
+ */
+export function useCustomersTranscationsReport(query, props) {
+  return useRequestQuery(
+    [t.FINANCIAL_REPORT, t.CUSTOMERS_TRANSACTIONS, query],
+    {
+      method: 'get',
+      url: '/financial_statements/transactions-by-customers',
+      params: query,
+    },
+    {
+      select: (res) => ({
+        data: res.data.table,
+        tableRows: res.data.table.rows,
+      }),
+      defaultData: {
+        tableRows: [],
+        data: [],
+      },
+      ...props,
+    },
+  );
+}
diff --git a/client/src/routes/dashboard.js b/client/src/routes/dashboard.js
index 52a816b2e..1c9fa0e68 100644
--- a/client/src/routes/dashboard.js
+++ b/client/src/routes/dashboard.js
@@ -112,7 +112,8 @@ export default [
       import('containers/FinancialStatements/GeneralLedger/GeneralLedger'),
     ),
     breadcrumb: 'General Ledger',
-    hint: "Reports every transaction going in and out of your accounts and organized by accounts and date to monitoring activity of accounts.",
+    hint:
+      'Reports every transaction going in and out of your accounts and organized by accounts and date to monitoring activity of accounts.',
     hotkey: 'shift+4',
     pageTitle: formatMessage({ id: 'general_ledger' }),
     backLink: true,
@@ -124,7 +125,8 @@ export default [
       import('containers/FinancialStatements/BalanceSheet/BalanceSheet'),
     ),
     breadcrumb: 'Balance Sheet',
-    hint: "Reports a company's assets, liabilities and shareholders' equity at a specific point in time with comparison period(s).",
+    hint:
+      "Reports a company's assets, liabilities and shareholders' equity at a specific point in time with comparison period(s).",
     hotkey: 'shift+1',
     pageTitle: formatMessage({ id: 'balance_sheet' }),
     backLink: true,
@@ -138,7 +140,8 @@ export default [
       ),
     ),
     breadcrumb: 'Trial Balance Sheet',
-    hint: "Summarizes the credit and debit balance of each account in your chart of accounts at a specific point in time. ",
+    hint:
+      'Summarizes the credit and debit balance of each account in your chart of accounts at a specific point in time. ',
     hotkey: 'shift+5',
     pageTitle: formatMessage({ id: 'trial_balance_sheet' }),
     backLink: true,
@@ -150,7 +153,8 @@ export default [
       import('containers/FinancialStatements/ProfitLossSheet/ProfitLossSheet'),
     ),
     breadcrumb: 'Profit Loss Sheet',
-    hint: "Reports the revenues, costs and expenses incurred during a specific point in time with comparison period(s).",
+    hint:
+      'Reports the revenues, costs and expenses incurred during a specific point in time with comparison period(s).',
     hotkey: 'shift+2',
     pageTitle: formatMessage({ id: 'profit_loss_sheet' }),
     backLink: true,
@@ -162,7 +166,8 @@ export default [
       import('containers/FinancialStatements/ARAgingSummary/ARAgingSummary'),
     ),
     breadcrumb: 'Receivable Aging Summary',
-    hint: "Summarize total unpaid balances of customers invoices with number of days the unpaid invoice is overdue.",
+    hint:
+      'Summarize total unpaid balances of customers invoices with number of days the unpaid invoice is overdue.',
     pageTitle: formatMessage({ id: 'receivable_aging_summary' }),
     backLink: true,
     sidebarExpand: false,
@@ -173,7 +178,8 @@ export default [
       import('containers/FinancialStatements/APAgingSummary/APAgingSummary'),
     ),
     breadcrumb: 'Payable Aging Summary',
-    hint: "Summarize total unpaid balances of vendors purchase invoices with the number of days the unpaid invoice is overdue.",
+    hint:
+      'Summarize total unpaid balances of vendors purchase invoices with the number of days the unpaid invoice is overdue.',
     pageTitle: formatMessage({ id: 'payable_aging_summary' }),
     backLink: true,
     sidebarExpand: false,
@@ -184,7 +190,8 @@ export default [
       import('containers/FinancialStatements/Journal/Journal'),
     ),
     breadcrumb: 'Journal Sheet',
-    hint: "The debit and credit entries of system transactions, sorted by date.",
+    hint:
+      'The debit and credit entries of system transactions, sorted by date.',
     hotkey: 'shift+3',
     pageTitle: formatMessage({ id: 'journal_sheet' }),
     sidebarExpand: false,
@@ -210,7 +217,8 @@ export default [
     ),
     breadcrumb: 'Sales by Items',
     pageTitle: formatMessage({ id: 'sales_by_items' }),
-    hint: 'Summarize the business’s sold items quantity, income and average income rate of each item during a specific point in time.',
+    hint:
+      'Summarize the business’s sold items quantity, income and average income rate of each item during a specific point in time.',
     backLink: true,
     sidebarExpand: false,
   },
@@ -222,11 +230,64 @@ export default [
       ),
     ),
     breadcrumb: 'Inventory Valuation ',
-    hint: 'Summerize your transactions for each inventory item and how they affect quantity, valuation and weighted average.',
+    hint:
+      'Summerize your transactions for each inventory item and how they affect quantity, valuation and weighted average.',
     pageTitle: formatMessage({ id: 'inventory_valuation' }),
     backLink: true,
     sidebarExpand: false,
   },
+  {
+    path: `/financial-reports/customers-balance-summary`,
+    component: lazy(() =>
+      import(
+        'containers/FinancialStatements/CustomersBalanceSummary/CustomersBalanceSummary'
+      ),
+    ),
+    breadcrumb: 'Customers Balance Summary ',
+    hint: '..',
+    pageTitle: formatMessage({ id: 'customers_balance_summary' }),
+    backLink: true,
+    sidebarExpand: false,
+  },
+  {
+    path: `/financial-reports/vendors-balance-summary`,
+    component: lazy(() =>
+      import(
+        'containers/FinancialStatements/VendorsBalanceSummary/VendorsBalanceSummary'
+      ),
+    ),
+    breadcrumb: 'Vendors Balance Summary ',
+    hint: '..',
+    pageTitle: formatMessage({ id: 'vendors_balance_summary' }),
+    backLink: true,
+    sidebarExpand: false,
+  },
+  {
+    path: `/financial-reports/transactions-by-customers`,
+    // component: lazy(() =>
+    //   import(
+    //     'containers/FinancialStatements/CustomersTransactions/CustomersTransactions'
+    //   ),
+    // ),
+    breadcrumb: 'Customers Transactions ',
+    hint: '..',
+    pageTitle: formatMessage({ id: 'customers_transactions' }),
+    backLink: true,
+    sidebarExpand: false,
+  },
+  {
+    path: `/financial-reports/vendors-transactions`,
+    // component: lazy(() =>
+    //   import(
+    //     'containers/FinancialStatements/'
+    //   ),
+    // ),
+    breadcrumb: 'Vendors Transactions ',
+    hint: '..',
+    pageTitle: formatMessage({ id: 'vendors_transactions' }),
+    backLink: true,
+    sidebarExpand: false,
+  },
   {
     path: '/financial-reports',
     component: lazy(() =>
diff --git a/client/src/store/financialStatement/financialStatements.actions.js b/client/src/store/financialStatement/financialStatements.actions.js
index eaca5f0f4..86f2e9506 100644
--- a/client/src/store/financialStatement/financialStatements.actions.js
+++ b/client/src/store/financialStatement/financialStatements.actions.js
@@ -128,3 +128,54 @@ export function toggleInventoryValuationFilterDrawer(toggle) {
     },
   };
 }
+
+
+/**
+ * Toggles display of the customers balance summary filter drawer.
+ * @param {boolean} toggle
+ */
+ export function toggleCustomersBalanceSummaryFilterDrawer(toggle) {
+  return {
+    type: `${t.CUSTOMERS_BALANCE_SUMMARY}/${t.DISPLAY_FILTER_DRAWER_TOGGLE}`,
+    payload: {
+      toggle,
+    },
+  };
+}
+/**
+ * Toggles display of the vendors balance summary filter drawer.
+ * @param {boolean} toggle
+ */
+ export function toggleVendorsBalanceSummaryFilterDrawer(toggle) {
+  return {
+    type: `${t.VENDORS_BALANCE_SUMMARY}/${t.DISPLAY_FILTER_DRAWER_TOGGLE}`,
+    payload: {
+      toggle,
+    },
+  };
+}
+/**
+ * Toggles display of the customers transactions filter drawer.
+ * @param {boolean} toggle
+ */
+ export function toggleCustomersTransactionsFilterDrawer(toggle) {
+  return {
+    type: `${t.CUSTOMERS_TRANSACTIONS}/${t.DISPLAY_FILTER_DRAWER_TOGGLE}`,
+    payload: {
+      toggle,
+    },
+  };
+}
+
+// /**
+//  * Toggles display of the vendors transactions filter drawer.
+//  * @param {boolean} toggle
+//  */
+//  export function toggleVendorsTransactionsFilterDrawer(toggle) {
+//   return {
+//     type: `${t.VENDORS_TRANSACTIONS}/${t.DISPLAY_FILTER_DRAWER_TOGGLE}`,
+//     payload: {
+//       toggle,
+//     },
+//   };
+// }
\ No newline at end of file
diff --git a/client/src/store/financialStatement/financialStatements.reducer.js b/client/src/store/financialStatement/financialStatements.reducer.js
index d21666577..e0b725b33 100644
--- a/client/src/store/financialStatement/financialStatements.reducer.js
+++ b/client/src/store/financialStatement/financialStatements.reducer.js
@@ -33,6 +33,18 @@ const initialState = {
   inventoryValuation: {
     displayFilterDrawer: false,
   },
+  customersBalanceSummary: {
+    displayFilterDrawer: false,
+  },
+  vendorsBalanceSummary: {
+    displayFilterDrawer: false,
+  },
+  customersTransactions: {
+    displayFilterDrawer: false,
+  },
+  vendorsTransactions: {
+    displayFilterDrawer: false,
+  },
 };
 
 /**
@@ -63,4 +75,20 @@ export default createReducer(initialState, {
     t.INVENTORY_VALUATION,
     'inventoryValuation',
   ),
+  ...financialStatementFilterToggle(
+    t.CUSTOMERS_BALANCE_SUMMARY,
+    'customersBalanceSummary',
+  ),
+  ...financialStatementFilterToggle(
+    t.VENDORS_BALANCE_SUMMARY,
+    'vendorsBalanceSummary',
+  ),
+  ...financialStatementFilterToggle(
+    t.CUSTOMERS_TRANSACTIONS,
+    'customersTransactions',
+  ),
+  ...financialStatementFilterToggle(
+    t.VENDORS_TRANSACTIONS,
+    'vendorsTransactions',
+  ),
 });
diff --git a/client/src/store/financialStatement/financialStatements.selectors.js b/client/src/store/financialStatement/financialStatements.selectors.js
index 92a9f7410..c87c10cc9 100644
--- a/client/src/store/financialStatement/financialStatements.selectors.js
+++ b/client/src/store/financialStatement/financialStatements.selectors.js
@@ -49,6 +49,22 @@ export const inventoryValuationFilterDrawerSelector = (state) => {
   return filterDrawerByTypeSelector('inventoryValuation')(state);
 };
 
+export const customerBalanceSummaryFilterDrawerSelector = (state) => {
+  return filterDrawerByTypeSelector('customersBalanceSummary')(state);
+};
+
+export const vendorsBalanceSummaryFilterDrawerSelector = (state) => {
+  return filterDrawerByTypeSelector('vendorsBalanceSummary')(state);
+};
+
+export const customersTransactionsFilterDrawerSelector = (state) => {
+  return filterDrawerByTypeSelector('customersTransactions')(state);
+};
+
+export const vendorsTransactionsFilterDrawerSelector = (state) => {
+  return filterDrawerByTypeSelector('vendorsTransactions')(state);
+};
+
 /**
  * Retrieve balance sheet filter drawer.
  */
@@ -156,3 +172,42 @@ export const getInventoryValuationFilterDrawer = createSelector(
     return isOpen;
   },
 );
+
+/**
+ * Retrieve customers balance summary filter drawer.
+ */
+export const getCustomersBalanceSummaryFilterDrawer = createSelector(
+  customerBalanceSummaryFilterDrawerSelector,
+  (isOpen) => {
+    return isOpen;
+  },
+);
+/**
+ * Retrieve vendors balance summary filter drawer.
+ */
+export const getVendorsBalanceSummaryFilterDrawer = createSelector(
+  vendorsBalanceSummaryFilterDrawerSelector,
+  (isOpen) => {
+    return isOpen;
+  },
+);
+
+/**
+ * Retrieve customers transactions filter drawer.
+ */
+export const getCustomersTransactionsFilterDrawer = createSelector(
+  customersTransactionsFilterDrawerSelector,
+  (isOpen) => {
+    return isOpen;
+  },
+);
+
+/**
+ * Retrieve vendors transactions filter drawer.
+ */
+export const getVendorsTransactionsFilterDrawer = createSelector(
+  vendorsTransactionsFilterDrawerSelector,
+  (isOpen) => {
+    return isOpen;
+  },
+);
diff --git a/client/src/store/financialStatement/financialStatements.types.js b/client/src/store/financialStatement/financialStatements.types.js
index f5fabee35..f80a94ada 100644
--- a/client/src/store/financialStatement/financialStatements.types.js
+++ b/client/src/store/financialStatement/financialStatements.types.js
@@ -10,4 +10,8 @@ export default {
   PURCHASES_BY_ITEMS: 'PURCHASES_BY_ITEMS',
   SALES_BY_ITEMS: 'SALES_BY_ITEMS',
   INVENTORY_VALUATION: 'INVENTORY_VALUATION',
+  CUSTOMERS_BALANCE_SUMMARY: 'CUSTOMERS BALANCE SUMMARY',
+  VENDORS_BALANCE_SUMMARY: 'VENDORS BALANCE SUMMARY',
+  CUSTOMERS_TRANSACTIONS: 'CUSTOMERS TRANSACTIONS',
+  // VENDORS_TRANSACTIONS: 'CUSTOMERS TRANSACTIONS',
 };
diff --git a/client/src/style/pages/FinancialStatements/ContactsBalanceSummary.scss b/client/src/style/pages/FinancialStatements/ContactsBalanceSummary.scss
new file mode 100644
index 000000000..107c2b340
--- /dev/null
+++ b/client/src/style/pages/FinancialStatements/ContactsBalanceSummary.scss
@@ -0,0 +1,31 @@
+.financial-sheet {
+  &--customers-balance-summary,
+  &--vendors-balance-summary {
+    .financial-sheet__table {
+      .thead,
+      .tbody {
+        .tr .td.customer_name ~ .td,
+        .tr .th.customer_name ~ .th {
+          text-align: right;
+        }
+      }
+      .tbody {
+        .tr:not(.no-results) {
+          .td {
+            border-bottom: 0;
+            padding-top: 0.4rem;
+            padding-bottom: 0.4rem;
+          }
+          &.row-type--TOTAL {
+            font-weight: 500;
+
+            .td {
+              border-top: 1px solid #bbb;
+              border-bottom: 3px double #333;
+            }
+          }
+        }
+      }
+    }
+  }
+}