Hi -- a very basic question about the accounts behind the scene in QuickBooks. When I receive a payment from a customer (we are a contracting business) and A/R gets credited (correct?) what account gets the debit? Is it Construction Income? If so, what is the balance sheet account that Income accounts map to? It's good that QB does stuff for me but I like to understand what would happen if I was doing it the "old fashioned" way.

Thanks.