Need to have one account for Billing and different account for Receipts - How is Receipt account det

Situation involves a number of different accounts, basically by funding source, for tracking the billing activity and requirement is to have different accounts for the receipts collected against the billings.  For each of the various fund types, we have to report a Yearly Receivables begining balance, show the YTD billings and seperately the YTD receipts or collections.  The sum of the three is the current Receivables balance.  In most cases, the Receipts will exceed the Billings and the balance should be a net cash positive due to advance payment requirements.

How do I drive a different account for the Receipts from what I'm using for the Billings?  I see no problem creating the billing accounts but am not seeing how to drive the different receipt accounts.