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Accounting entry and ledger names doubts

This query is : Resolved 

21 February 2022 Sir,
A retaile pharmacy business gst registered composite scheme dealer sales of medicines to customers different types
1.sales of medicines in counter money through on cash mode
2.sales of medicines in counter money through on sweiping machine mode
3.sales of medicines in counter money through on google pay and phone modes
Question:
A dealer sales of medicines different transaction types cash received accounting entry passed procedure in books and
which accounting name create.

21 February 2022 Sales major head.
Minor head.
Cash mode.
Swiping machine mode.
Google pay and phone pay modes


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