Sales are confirmed normally this month.
Debit: accounts receivable
Credit: income
Output item
Fill in the invoice income in the declaration form.
Invoice will be issued next month without accounting treatment.
In the declaration form, fill in the negative amount for the income that has not been invoiced and the positive amount for the special invoice issued by the computer.
In this way, there will be no double taxation.
By the way, on a small scale, if there is no New Year's Eve dinner, we will wait until next month to invoice, make accounts and earn income. If it's New Year's Eve, as long as you don't receive the money this year, you can also make out an invoice for accounting next month.
Or do it first when you receive the money
Borrow: bank
Loan: advance payment
I was doing it when the invoice came out.
Debit: advance payment
Credit: income
output tax
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.