**Journal Entry for Customer Payment to Bank Account**

When a customer pays directly to the bank account, it is essential to record the transaction in the accounting books using a journal entry. A journal entry is a method used to record the financial transactions of a business in chronological order. In this case, the journal entry will involve two accounts: the bank account and the accounts receivable or sales account.

Here is a detailed explanation of the journal entry for a customer payment to a bank account:

**1. Identify the Transaction Details:**
Before recording the journal entry, it is important to gather all the necessary information regarding the transaction. This includes the date of the payment, customer name, invoice number (if applicable), and the amount received.

**2. Determine the Accounts Involved:**
In this transaction, two accounts are affected: the bank account and the accounts receivable or sales account. The bank account represents the company's cash position, while the accounts receivable or sales account represents the outstanding amount owed by the customer.

**3. Debit and Credit Entries:**
To record the customer payment, we need to make two entries – one debit and one credit.

- **Debit Bank Account:**
The bank account is credited with the amount received. This increases the cash balance of the company. The debit entry is made to the bank account because an inflow of cash is being recorded.

- **Credit Accounts Receivable/Sales Account:**
The accounts receivable or sales account is debited with the amount received. This reduces the outstanding amount owed by the customer. The credit entry is made to the accounts receivable or sales account because the customer payment decreases the amount owed by the customer.

**4. Record the Journal Entry:**
Based on the information gathered and the debit and credit entries identified, the journal entry is recorded as follows:

Date: [Transaction Date]

| Account Name | Debit ($) | Credit ($) |
|------------------|-----------|------------|
| Bank Account | | [Amount] |
| Accounts Receivable/Sales Account | [Amount] | |

**5. Explain the Journal Entry:**
This journal entry records the customer payment directly into the bank account and adjusts the accounts receivable or sales account. The debit to the bank account reflects the increase in cash, while the credit to the accounts receivable or sales account reduces the outstanding amount owed by the customer.

By recording this journal entry, the company accurately reflects the inflow of cash and updates the accounts receivable or sales account to reflect the reduced outstanding amount. This ensures the financial statements provide an accurate representation of the company's financial position.

Bank A/c Dr. To Mohan. But I guess this is a question of Bank Reconciliation Statement(BRS)