1.cmpany x take a a sub contract from company Y for one year qr:150,000

dr accounts receivable 150,000
cr deferren rent income 150,000

take note that you would have to prepare a monthly entry then for the rent income

dr deferred rent income 12500
cr prerent income 12,500

2.cmpany X recieved qr.50,000 as a advance payment

dr cash 50000
cr accounts receivable

3.contract expence is increased by qr:200,000

- this would depend on the timing and effect of the change in contract terms -

4.made one invoice by company X to Ccompany Y qr:25000 as per the contract finished

-if it was just an invoice made, there is no accounting transaction, make the description more specific -

advice: hire an accountant or at least, part time bookkeeper