Entry related to bill

no...

it will be

B/P a/c dr. 5000

 to  B/R a/c 5000

Your entry is correct Rahul, as both bills are Bills Receivable for Rohit. So he will cancel the previous bill receivable and make entry for the new bill receivable.

It is correct.

can anyone explain me, because I am not sure about it?

Rahul,

The bill earlier accepted in favour of Rohit is BR for Rohit,

then Raju endorses another bill (it is for amount to be received by Rohit, thus another BR),

So Rohit will cancel the earlier bill by crediting BR A/c and pass entry for the new bill by debiting BR A/c.

your treatment regarding bill is absolutely correct rahul.