How to write the information consultation fee, abstract and entry?

1. If the main business is information consulting fees, the accounting entries are as follows:

Debit: Accounts Receivable -a Company

Loan: income from main business

Taxes payable-output tax (VAT general taxpayer)

When collecting money, accounting entries:

Debit: bank deposit

Credit: Accounts Receivable-Company A

2. If information consulting is a non-main business, accounting entries:

Debit: Accounts Receivable -a Company

Loans: other business income

Taxes payable-output tax (VAT general taxpayer)

If the collection is yes, the accounting treatment is the same as above.