SB - SBCO Related General Ledger Code / Account Head 

GL starts with 1 is for revenue.
GL starts with 3 is for expenditure
GL starts with 8 is for Receipts
GL starts with 4 is for Payments

All receipts from customers has to repaid by us to customers in the form of Payments.

Revenue is our income. Ex. MO Commission, ePayment Commission.

Expenditure is all the Bills paid by us.

Savings Bank transactions Document number will always start with 6.

Insurance transactions Document number will always start with 7.

While doing Expenditure transactions Cost Centre is must.

While doing Revenue transactions Profit Centre is must.

So please understand and do the transaction accordingly.