Customer relationships: B$2$C $|$ B$2$B

Payment methods: Cash sale $|$ Advance payment $|$ Credit sale

Debit accounts: Cash $|$ Accounts Receivable

Credit accounts: Sales Revenue $|$ Deferred Revenue

Scenarios:

Joe purchases Blizzard's latest video game from Game Stop.

Game Stop orders a shipment of new video games from Blizzard to resell on its shelves. It will pay for them next month.

Blizzard orders a custom$-$designed graphic for its new video game and pays at the time of the order. The designer promises to deliver by a certain date.

Jose pays for his monthly subscription to Blizzard's latest online game.