Notifying the customer when an amount of money is deposited into his account via journal entry

when the process done via journal entry not payment entry
how could i did the notification?

You can set like If Entry Type is Bank Entry then send the mail. that for, you can set it in the Notification doctype. but the scenario is complex then you can write a server script then send the mail when submit the doctype.

The accounter may not have selected the entry type by mistake i wanted to write the server script that fires when the gl entry inserts the entry, so I made the condition happen to like the party type == ‘Customer’
I still want how to call the send_sms method here?
the parameter and other details from where i could take it?

No idea about the SMS method and parameters (you have to check the SMS code). For email, you need to write a script that triggers an email after inserting a GL entry.

I will try and hope that you will help me in this challenge to add to your experience in dealing with SMS to inspire us with your experience in programming with solution “out of box”