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The Dues Postings page enables you to track each person's dues payment history. Dues payment information is tracked seperately for each membership record, and is included on various summary reports. It's worth nothing that "Dues" can mean anything you want it to mean. You can use the dues area to track anything you like. You can create a posting type for, "T-Shirt Sale," and track that here too.
Note: The standard version of MemberTies does not use debit/credit Posting Types or receipts. All dues entries are recorded as Payments.
The professional version also tracks donation entries separately from dues entries.