In the actual sales process, the enterprise failed to obtain the corresponding invoices because some businesses were sold to natural persons and the sales amount was small. How to deal with the non-ticketed income?

how to account for the income without tickets?

the accounting entries of non-ticketed income are written in the same way as invoicing.

when revenue is recognized,

debit: bank deposits, etc.

loan: main business income

tax payable-value-added tax payable-output tax

when sales cost is carried forward,

debit: main business cost

loan: inventory goods, etc.

income refers to the income generated by the enterprise in its daily activities, which will lead to owners' equity. "Daily activities" refers to the regular activities and related activities that an enterprise engages in in order to complete its business objectives.

Income can only be recognized if the following conditions are met:

1. The enterprise has transferred all the main risks and rewards of commodity ownership to the buyer;

2. The enterprise neither reserves the right to continue management, which is usually associated with ownership, nor controls the sold goods;

3. The amount of income can be measured reliably;

4. Relevant economic benefits are likely to flow into the enterprise;

5. The related costs that have occurred or will occur can be measured reliably.

what is the main business income?

main business income refers to the business income obtained by enterprises engaged in production and business activities in this industry. The main business income includes the sales of products, semi-finished products and the provision of industrial labor services in the manufacturing industry; Income from sales of commodities by commodity circulation enterprises; Ticket income, customer income, catering income of tourism service industry, etc.