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Entry regarding old battery received from customer

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Querist : Anonymous

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Querist : Anonymous (Querist)
23 August 2017 hi sir, iam doing battery business, when i sold the batteries to the customer ,the bill amount is deducted after old battery from customer, plz tell me the accounting entry for entire transaction.
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POOJA SHARMA

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POOJA SHARMA (Expert)
07 September 2017 bank a/c-dr
old battery a/c-dr
to new battery a/c

or u can directly made the entry

bank a/c-dr
to battery a/c

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