Difficult journal entry

akash (no) (160 Points)

01 August 2012  

please experts help me.

we have made a sales amounting to Rs. 5,00,000 as on 30th march 2012 on a condition that if our debtor pay this amount before 5 april 2012 he will get 10 % discount , due to this our debtor paid this amount as on 2nd april 2012, now how will we pass journal entries from begning  in our books according to prudence princple.