Debit: labor cost-salary
Loans; Wages payable to employees;
2. When carrying forward
Debit: main business cost
Loans: labor costs
3. Operating expenses include electricity, water, rent and telephone. , that is, carry forward:
Borrow: Operating expenses: utilities/rent/telephone charges, etc.
Loan: cash/bank deposit;
4. Carry-over:
Debit: Profit this year:
Loan: labor cost;
Loans: operating expenses, etc. ; -