Account adjustment

you are really tax practitioner ? i don't want to insult your intelligence. but this is basic thing. you should work more minimum 2years in a ca firm or other related office to act as tax practitioner. sorry but check your spelling too.

answer -  e.g sales to customer 100

customer 100                           bank           110                                   customer a/c         10

TO SALES 100                           TO Customer             110                        to cash/bank( excess amount paid to him received)

or you can adjust extra amount paid in next bill

if next sell is 200

Bank a/c 190

to customer 190 ( Rs. 10 extra received in ealier transaction automatically adjusted.)