When a customer paid amount as an advance, then please go to Accounting-- Customers-- Payments. Create a payment,  you  can  see  that  the  payment  type  is  "Receive Money". Then select your Customer and enter the amount, then post, thereby one JE will be posted automatically. 

[Debtor account will become Credited and Outstanding Receipts will become Debited].

Later, when we try to raise an invoice against the same customer, then the system will show that (You have outstanding payments for this customer. You can allocate them to mark this invoice as paid.). FYI, this will happen only when we create and confirm the  Invoice. 

 Once it shows, you can see the Outstanding Credits with Add button. When we click on add, then system will do the one more JE.

[Debtor account will become Debited and Local Sales will become Credited].