diff --git a/frontend/pages/accounting/bwa.vue b/frontend/pages/accounting/bwa.vue
index 21140c1..1ebed96 100644
--- a/frontend/pages/accounting/bwa.vue
+++ b/frontend/pages/accounting/bwa.vue
@@ -78,7 +78,12 @@ const isRelevantInputInvoice = (invoice: any) => {
 const sameId = (left: any, right: any) => String(left ?? "") === String(right ?? "")
 
 const getStatementDate = (allocation: any) => {
-  return allocation?.bankstatement?.date || allocation?.bankstatement?.valueDate || allocation?.date || allocation?.created_at || null
+  return allocation?.bankstatement?.date
+    || allocation?.bankstatement?.valueDate
+    || allocation?.date
+    || allocation?.manualBookingDate
+    || allocation?.created_at
+    || null
 }
 
 const matchesSelectedPeriod = (dateValue: any) => {
@@ -154,21 +159,12 @@ const filteredStatementAllocations = computed(() => {
   return statementAllocations.value.filter((allocation) => matchesSelectedPeriod(getStatementDate(allocation)))
 })
 
-const filteredDirectAccountStatementAllocations = computed(() => {
+const filteredAccountStatementAllocations = computed(() => {
   return filteredStatementAllocations.value.filter((allocation) => {
     if (allocation.account === null || allocation.account === undefined) {
       return false
     }
 
-    return !allocation?.incominginvoice
-      && !allocation?.createddocument
-      && !allocation?.ii_id
-      && !allocation?.cd_id
-  })
-})
-
-const filteredAccountStatementAllocations = computed(() => {
-  return filteredDirectAccountStatementAllocations.value.filter((allocation) => {
     return getStatementAllocationImmediateExpenseAmount(allocation) > 0
   })
 })
@@ -307,7 +303,7 @@ const accountRows = computed(() => {
           }))
       })
 
-      const directBookings = filteredDirectAccountStatementAllocations.value
+      const debitBookings = filteredStatementAllocations.value
         .filter((allocation) => sameId(allocation.account?.id || allocation.account, account.id))
         .map((allocation) => {
           const amount = Number(allocation.amount || 0)
@@ -320,7 +316,20 @@ const accountRows = computed(() => {
           }
         })
 
-      const bookings = [...invoiceBookings, ...directBookings]
+      const creditBookings = filteredStatementAllocations.value
+        .filter((allocation) => sameId(allocation.contraAccount?.id || allocation.contraAccount, account.id))
+        .map((allocation) => {
+          const amount = -Number(allocation.amount || 0)
+
+          return {
+            type: "statementallocation",
+            amountNet: amount,
+            amountTax: 0,
+            amountGross: amount
+          }
+        })
+
+      const bookings = [...invoiceBookings, ...debitBookings, ...creditBookings]
 
       if (bookings.length === 0) {
         return null
@@ -350,23 +359,29 @@ const accountRows = computed(() => {
 const ownAccountRows = computed(() => {
   return ownAccounts.value
     .map((account) => {
-      const bookings = filteredStatementAllocations.value.filter((allocation) => sameId(allocation.ownaccount?.id || allocation.ownaccount, account.id))
+      const debitBookings = filteredStatementAllocations.value
+        .filter((allocation) => sameId(allocation.ownaccount?.id || allocation.ownaccount, account.id))
+        .map((allocation) => Number(allocation.amount || 0))
+
+      const creditBookings = filteredStatementAllocations.value
+        .filter((allocation) => sameId(allocation.contraOwnaccount?.id || allocation.contraOwnaccount, account.id))
+        .map((allocation) => -Number(allocation.amount || 0))
+
+      const bookings = [...debitBookings, ...creditBookings]
 
       if (bookings.length === 0) {
         return null
       }
 
-      const income = bookings.reduce((sum, booking) => {
-        const amount = Number(booking.amount || 0)
+      const income = bookings.reduce((sum, amount) => {
         return amount > 0 ? sum + amount : sum
       }, 0)
 
-      const expenses = bookings.reduce((sum, booking) => {
-        const amount = Number(booking.amount || 0)
+      const expenses = bookings.reduce((sum, amount) => {
         return amount < 0 ? sum + Math.abs(amount) : sum
       }, 0)
 
-      const balance = bookings.reduce((sum, booking) => sum + Number(booking.amount || 0), 0)
+      const balance = bookings.reduce((sum, amount) => sum + amount, 0)
 
       return {
         id: account.id,