How to record advances againts customer - vendor

Hello Member's

I need your help about record advances

1- Advance from customer's

2- Advane to Vendor's

Like: If we receive advance from customer 

how to record separate advances ledgers and how to view reports whois pay adavnce payment 

for example:  Account Ledger (Advence from customer - under ?? which head

Customer Name: Abc & Company 

2- Advance payment to vendor's - under which head???

Party name: xyz company

plz help me how to record this transaction in tally.erp 9

Thanks