Sales accounting entry passed and which accounts name create

This query is : Resolved 

30 January 2022 Sir,
A gst registered composite scheme dealer sales of medicines to customers two types
1.sales if medicines to customers (cash receipts mode)
2.sales of medicines to customers online mode (Google pay and phone pay etc mode cash receipts)
Question:
Assessess above mentioned two types of sales transactions which Accounting head name create and accounting entry passed in books.

30 January 2022 Sales cash mode
Sales bank mode

31 January 2022 sir, assessee accounting records maintained tally software which head names create

31 January 2022 Malor head sales
Sub head
Cash mode
Bank mode


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