Urgent query

Bank A/c                             Dr.        xxxx 

  To  Lease rent A/c                                      xxxx (the amount which pertains to this year)

   To  Advance Rent A/c                                xxxx (the balance of the amount received) 

From the 2nd year onwards,

Advance Rent A/c     Dr.

  To  Lease Rent A/c

In that case just reverse the entries.

  1. When payment is made:

Lease rent A/c         Dr.         xxxx (the amount which pertains to this year)

Advance Rent A/c     Dr.         xxxx (the balance of the amount paid) 

  To Bank A/c                                        xxxxx  

2. From the second year onwards,

Lease Rent A/c   Dr.

  To  Advance Rent A/c