Advertising company expenses can be done to the "cost of doing business" to go, advertising revenue is included in the "main business income".
The cost of doing business refers to the direct costs that a company must incur in order to produce and sell products or services related to its main business, which mainly includes raw materials, labor costs (wages) and depreciation of fixed assets, etc.
The cost of doing business is the cost of producing and selling products or services related to its main business.
"Main business cost" is used to account for the actual costs incurred by a company as a result of its daily activities such as selling goods, providing labor services, or alienating the right to use assets." Main business cost" account should be set up according to the type of main business ledger for detailed accounting. At the end of the period, the balance of this account should be transferred to the "profit for the year" account, and there should be no balance in this account after the transfer.