in some cases we need to enter more than one debit or credit in payments example 

real cases : vat payment of 3000 at the bank and the bank charges you 2 ils for the transaction 

case 1: payment with a check 3002 ils where 3000 is for vat and 2 ils is bank fees (More than one debit)

Debit  VAT  3000

Debit  bank charges  2

    Credit     check           3002

Case 2 : check of 3000 and + 2 ils from cash (More than one debit and more than one credit)

Debit VAT 3000

Debit  Bank fees 2 

    Credit check 3000

     Credit  Cash 2