What is Commission Income?(Account)

commission income 係P/L item 黎喎, commission receivable 係 B/S item,如果有一單佣金收入,己經render 左 service 俾人,即係單都開埋,咁有以下兩個方法入數:

1.對方未俾錢: DR commission receivable, Cr commission income
對方俾錢後,你應該: Dr bank/cash, Cr commission receivable

2.對方響開單果陣己經俾左錢: Dr bank/cash, Cr commission income