Receivable and payable accounts
The two accounts every customer is created against in Odoo, and when to change them.
Where the defaults come from
Automatic setup picks suitable receivable and payable accounts from Odoo, preferring ones belonging to your selected company.
When to change them
If your chart of accounts separates online-store customers from the rest, set the dedicated accounts so your reporting is accurate.
Force Update Partner Accounts
Used when the normal update fails — usually because Odoo restricts changing the accounts of a partner that already has transactions. It requires a company to be selected.
The wrong account means wrong postings
Every invoice posts to the receivable account you set. Fixing that months later means reclassifying a lot of entries. Confirm both accounts before going live.
Check with your accountant
This setting is more an accounting decision than a technical one. If you are unsure, ask whoever keeps your books before changing it.