The main thing to remember in this ledger is what accounts you will be using and how and when they must be updated. When a client pays in advance, you will receive money as a credit, but you won’t be able to convert that into sales revenue, or cost of goods sold, until after the product is delivered.
You can put the following in your statement:
Debit - Cash account: $25,000
Credit - Inventory Deliverable account: $25,000
This balances the accounts after receiving the cash but prior to delivering the goods. After delivery, you would make the following adjustments.
Debit - Inventory Deliverable account: $25,000
Credit - Cost of Goods Sold: $25,000
At the end, the accounts will balance out and you will have accounted for every transaction made.