see here

来源: 于 2008-12-18 15:46:46 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

1st entry: Debit--Accounts Receivable $1500
Debit--Cash $ 500
Credit-- $2000

2nd entry(when you receive $1500 cash):
Debit--Cash $1500
Credit-Accounts Receivable $1500

Now ur accounts are all balanced