Tally entry and accounting ledger create name

Kollipara Sundaraiah (B.com) (2963 Points)

07 June 2022  
A Gst registered composite scheme dealer sales of medicines different types of amounts received
1.sales of medicines to customer cash mode amount received
2.sales of medicine to customer amount received through on Google pay and phone pay modes.
3.sales of medicines to customer amount received through on sweeping machine mode.
question:
dealer accounting entry passed procedure in books and ledger name create which head for tally accounts.