The main business income is calculated according to the accrual principle, so the money received in the previous period is not considered as income, because it has been included in the main business income in the previous period. Although the sales in this period are paid in full, they are all included in the income. Sales materials are included in other business income. But now the statements generally only write "operating income", and no longer distinguish between main business income and other business income. If it is for operating income, it is 40000+ 10000=50000.

Entry:

Debit: 20,000 yuan in the bank.

Credit: accounts receivable 20000

Debit: accounts receivable 16800

Bank deposit 30 thousand

Loan: the main business income is 40,000 yuan.

Taxes payable-VAT payable (output) 6800

Debit: bank deposit 1 1700.

Loan: other business income 10000.

Taxes payable-VAT payable (output) 1700