Begin with what happened
Assume a fictional customer settles an already recorded invoice of ₹10,000 by bank transfer. The event is a collection of an existing receivable. It is not a second sale.
The simple entry debits bank ₹10,000 and credits the customer receivable ₹10,000. The bank asset increases and the amount due from the customer decreases. Total debits and credits are equal, but that equality alone does not prove the right accounts were chosen.
Connect the entry to evidence
Link the receipt to the bank statement and the correct customer invoice. If the payer reference is unclear, investigate it before allocating the money. Posting a credit to the wrong customer can make one account look overdue and another look overpaid.
A receipt covering multiple invoices needs an allocation record. A short receipt may involve a deduction, dispute or bank charge. Identify the reason and supporting evidence rather than clearing the difference to a convenient ledger.
Check the resulting balances
Review the customer's remaining balance and compare the bank ledger with the statement. If the original invoice was ₹10,000 and a verified ₹10,000 receipt was correctly allocated, the amount due for that invoice becomes nil.
This example deliberately excludes tax, foreign exchange, advances and complex settlement terms. Real transactions may need additional entries. Understand the commercial event first, then apply the relevant accounting policy and professional review.