How to handle Accrual Revenue In Oracle Accounts Receivable

Hi,

We would like to know how to handle Accrual revenue in oracle receiavables r12 and below is the expected accounting entry.

While createing accrual transaction.

DEC-15 : Accrued Receivable/Revenue a/c   Dr.   XXX

               Revenue a/c                                 Cr.               XXX

While creation of Invoice.

JAN-16 : Receivables                                   Dr   XXX

               Revenue                                       Cr.              XXX

Here when we apply the previous DEC-15 transaction to JAN-15 transaction the dec-15's entry should be reveresed 'or' in Jan-15

need following entry.

Jan - 16 Receivable Dr.                                Dr.    XXX

              Accrued Receivable/Revenue         Cr.               XXXX

Please be inforemed that we are using R12 Oracle Financials also we dont have Projects and Ordermanagement integrated since it is service based organization.