The "product sales income" account

The "product sales income" account calculates the income generated by the sale of products by the enterprise, including finished products, self-made finished products, and industrial labor services. The enterprise shall issue goods and provide labor services, and at the same time receive the price or obtain the vouchers for the price to confirm that the sales revenue of the product is realized. The product sales revenue realized by the enterprise shall be debited to the accounts such as "bank deposit", "accounts receivable", "bills receivable" and "accounts received in advance". When a sales return occurs, whether it belongs to the current year or the previous year's sales, the sales revenue of the current period should be deducted, debit "product sales revenue", credit "bank deposits" or "accounts receivable" and other related subject. At the end of the period, the balance of "product sales income" should be transferred to the "profit of this year" account. After the transfer, the account should have no balance.