How to confirm the income of information technology service enterprises

Information technology service enterprises confirm revenue according to the information technology services provided.

The accounting treatment of information technology service enterprises to confirm income is,

Debit: accounts receivable and other subjects,

Loan: income from main business,

Taxes payable-VAT payable (output tax).

The accounting treatment of carry-over cost is,

Borrow: main business cost,

Credit: labor costs and other subjects.