teatment of expenditure

If there's an indirect income receivable whether it is direct or indirect it should be recognised immediately in the profit and loss account (but this income should not be contingent) but we can't show this amount under the head of sundery debtors if the party is not a sundry debtor insted we can show this amount as Misc. Income outstanding in the Balance Sheet. We can debit this party with the amount of income but we shouldn't classify this party as a sundry debtor. 

thank u very much vijendra

According to me Debiting income receivable account is correct  entry for booking income will be       

Income Recievable A/c    Dr             (e.g. Rent Recievable)

    To Income A/c