Debit: 20,000 yuan in the bank.

Loan: main business income 194 17.48.

Taxes payable-VAT payable? 528.52

2. Accrual of additional tax:

Debit: business tax and surcharges 63.43

Loan: Taxes payable-Urban Construction Tax payable 37

Taxes payable-education surcharge payable 15.86

Taxes payable-local education surcharge 10.57.

3. When deducting tax:

Borrow: Taxes payable-VAT payable? 528.52

Taxes payable-Urban construction tax payable 37

Taxes payable-education surcharge payable 15.86

Taxes payable-local education surcharge 10.57.

Loan: bank deposit? 59 1.95

4. Carry-forward sales cost:

Debit: main business cost

Borrow: Inventory goods-equipment

Extended data

The subject of "main business income" is used to calculate the income generated by enterprises in their daily activities such as selling goods and providing services. Under the subject of "main business income", a subsidiary ledger should be set up according to the main business category for detailed accounting. This account should have no balance.

References:

Main business income-Baidu Encyclopedia