Training institutions are enterprises that provide services, and their income mainly comes from the training fee income obtained from providing training. And its cost is generally the salary of training institutions, the rent of training institutions, the cost of teaching books and equipment. When accounting is included in the cost, it can also be allocated and confirmed according to the above items. These entries are,

Borrow: main business cost-labor cost/rent,

Loan: Payable to employees.

Accounts payable and so on.