Invoicing and Double Entry System

[mtangoo]

Hi,
I'm new here and professionally non-accountant with interest in accounting/book keeping. I have a question on Invoicing. Since in accounting any transaction must have two parts (Debit and Credit), when I create an Invoice which accounts in the chart of accounts get affected? I tried to figure that out by checking how Accounting software does it but then I found almost all allows you to specify an account from the chart of accounts (let us say "Customer Sales"). But now what is the other account which is affected to complete the double entry?

TIA,
Mtangoo

 

[kirby]

Usually for a customer sale on account - for example goods are sold for 200 TZS - entry is

Debit Accounts Receivable (a balance sheet account) 200TZS
Credit Customer Sales Revenue (an Income Statement account) <200TZS>

if sale was for cash the Debit entry would be : Debit Cash (a balance sheet account) 200TZS
and the credit side would be the same as in the first case above

 

[mtangoo]

Thank you Kirby.
That clears it!