Debit: bank deposit (cash on hand)
Loan: income from main business
In the case of the annual card, other income except the current month's expenses will be included in the advance account first, and then deducted monthly.
Suppose the annual card needs 1200 yuan.
The first month:
Debit: bank deposit (cash on hand) 1200
Loan: main business income 100.
Accounts received in advance 1 100
The second month:
Debit: accounts received in advance 100
Loan: main business income 100.
The entries from the third month to the twelfth month are the same as above.