AR Accounting

Whether there is any chance or if in the event,

AR Transaction Invoice having one Account and Credit Memo has different account.

For example :

Receivable A/c Dr.

     To Revenue A/c Cr.

In case of Credit memo,

Revenue A/c Dr.

     To Receivable A/c Cr.

Please correct me the above entries and confirm whether Receivable & Revenue Accounts are same when we create normal Transaction Invoice & Credit Memo.

1. Whether any chance that having both accounts are different in case of Credit Memo.

2. If both are different (Transaction Invoice & Credit Memo), what will be the impact.

Regards,