Advance against performa invoice

Respected Experts

We have received an performa invoice from our client and as per the invoice we have to pay 40% advance. How make entry. Do i need to open a Advance Anand Ent. under "loans and advance head"  and when the actual invoice receive and full payment  done, that what would be the entry.

Kindly guide the same.

regards

Sanjay Rawat