How to account for the income without invoice

In the course of a company's operation, there will be some income that is not invoiced. Let's talk about his accounting treatment first.

Tools/raw material voucher method/procedure 1 First of all, it must be clear, and taxes must be paid according to accounts, but dare not hide it.

If it is the income from the main business, the tax shall be calculated according to the tax rate paid by the company. Receiving cash or bank deposits or debts owed by others, borrowing: accounts receivable, cash on hand or bank deposits, etc.

3. Loan: the income from main business, and the taxable amount of loan-VAT-output tax is calculated according to the tax rate.

If it is not the main business income, it must be handled, such as borrowing cash, bank deposits, accounts receivable, etc.

Credit: other business income, credit: tax payable-VAT-output tax. This tax rate is treated according to other enterprise income tax rates.

6 If you encounter other situations, handle them separately.