What are the entry costs of consulting fee income?

Income is training fees and consulting fees, so it is paid for training and consulting materials (such as paper for training materials, etc.). ) and the salary of the training teacher can be carried forward as a cost.

When purchasing paper and other training supplies, please use the invoice:

Borrow: inventory goods

Loan: cash (bank deposit)

Debit: main business cost

Loans: Goods in stock

Wages, some enterprises directly included in the cost, some enterprises included in the cost, can be:

Borrow: Payable salary loan: Cash loan: Main business cost (or related expenses).

Loan: Payable wages

Carry forward to the end of the month:

Debit: this year's profit loan: related expenses of main business cost.