There are times when the customer will request for a Receipt with amount more than what the customer actually paid. For this situation, you can do the following :

Cost = RM 10
Actual selling price / Amount received = RM 25
Alternate pricing = RM 30


Invoice

	Debit	Credit
Inventory Cost	10
Acc Receivables	30
Sales		30
Inventory		10

Customer make payment RM 25 / Issue Receipt

	Debit	Credit
Bank A	30
Acc Receivables		30

Create Customer CM

	Debit	Credit
Sales	5
Acc Receivables		5

Issue PV (Offset the above CM)

	Debit	Credit
Acc Receivables	5
Bank A		5

Final entries (Like Cashsales)

	Debit	Credit
Inventory Cost	10
Bank	25
Sales		25
Inventory		10