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Main business income secondary accounts
The main business income accounts generally do not need to set up secondary accounts, because they are the main income of the enterprise sales of goods. But a number of enterprises involved in the export of goods will have a secondary account, for example: the main business income - income from domestic sales, the main business income - income from foreign sales, etc., the main business cost should also set up a secondary detail.

Main business income is a recurring, major business generated by the basic income, such as the manufacturing industry, the sale of products, non-finished products and the provision of industrial labor operations income; commodity distribution enterprises of the sale of goods income; tourism services, ticket income, customer income, catering income, etc.. Main business income occurs when the credit side, every month to the end of the debit side to be transferred to the current year's income, the main business income at the end of the month there is no balance, so there is no debit difference. The cumulative column is filled in with the cumulative amount incurred in the current fiscal year up to the current period. Specific cases can be treated specifically. Main business income can record the current month's occurrence or set up a cumulative occurrence column.

Main business income" account is used to account for the enterprise in the sale of goods, services and other day-to-day activities of income. Under the "main business income" account, according to the type of main business should be set up a detailed account for detailed accounting. This account should have no balance at the end of the period.