Question

when service are rendered but payment isn't made,which account would be increased

Answer 1

Sevice means sales of services, hence sales account will be increased by the amount of sales.

Here, the payment has not been received by us for the services provided therefore, we will have to increase the Accounts Receivable by the amount of sales. This is done to increase the amount receivable from the debtor on account of sales

Entry for the transaction will be as follows-

Particulars	Debit	Credit
Accounts Receivable	xxx
Sales		xxx

.As we know sales account, always reflect credit amount, hence it's balance will increase.

And Account Receivable will be added in the name of the person who has not paid the money and its always in debit, therefore it will also increase.