Receipt of payment

In chapter , payment of tax , receipt of payment is considered to be the date earlier of-
1. Date when payment is entered in the books of accounts
2. Amount is credited in the books of accounts.
In this case , If I were to receive 500000/- as a supplier and received 250000/- as advance.
Then , I have passed an entry in my books of accounts .
Will this entry be considered same as "DATE WHEN PAYMENT IS ENTERED IN THE BOOKS OF ACCOUNTS".
OR
is it only when entire money is received and entry is passed in the books of accounts.