The income of training schools needs to be evenly distributed according to the monthly benefits collected.

1. When the training institution receives the tuition fee, the accounting treatment is as follows

Debit: bank deposits and other subjects, credit: accounts received in advance.

Debit: accounts received in advance, and loan: income from main business.

3. Taxes payable-VAT payable (output tax). The accounting treatment of carry-over cost is:

Debit: main business cost, credit: labor cost and other subjects.