Invoice accounting debit to Bank G/L and credit to def. revenue G/L

All,

Pl help me to map the below scenario in SAP:

The company sells product A to the customers. The customer (created as one-time) pays through NEFT. As soon as the payment is received invoice is created in SAP.
The invoice thus created should not debit to the customer. Rather the Bank G/L should be debited directly. Further, the revenue should get credited to the deferred account and will be recognised afterwards through VF44.

Accounting entries:
Bank G/L dr.
Deferred revenue cr.
Tax cr.

I have tried all solutions as mentioned in the forum (using accrual condition, R100 condition etc.) but none of them worked. Pl let me know how it can be mapped. Thanks.

Regards