1, outsourcing service fee belongs to the main business, included in the main business income account, accounting entries are as follows:
Borrow: bank deposits
Credit: the main business income
2, outsourcing service fee does not belong to the main business, included in the other business income account, accounting entries are as follows:
Borrow: bank deposits
Credit: Other business income
Expanded informationOutsourcing service fee invoice accounting process:
1, according to the cashier transferred to a variety of original documents for review, after the audit is correct, the preparation of vouchers.
2, according to the bookkeeping vouchers to register a variety of ledgers.
3, the end of the month for the accrual, amortization, carry forward vouchers, all vouchers are summarized to prepare a summary of vouchers, voucher summary table, according to the summary of vouchers to register the general ledger.
4, closing, reconciliation. To do the evidence in line with the accounts, accounts in line with the accounts, accounts in line with the actual.
5, the preparation of accounting statements, to achieve accurate figures, complete content, and analyze the description.
6, the bookkeeping vouchers bound into a book, properly stored.
Baidu Encyclopedia - Other Business Income
Baidu Encyclopedia - Main Business Income