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entry of service given

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(Querist)
10 August 2010 plz tell me the entry of following:

we have given a service to ABC Ltd., and raised a bill of 20,000.
How we book the entry??

And when we recieve the payment next day??
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Ram Avtar Singh

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Ram Avtar Singh (Expert)
10 August 2010 ABC a/c Dr 22060
Service (type of Service) Cr 20000
Service tax Payable Cr 2000
Cess on service Tax payable Cr 40
Cess S& H payable Cr 20


if service tax not applicable

ABC a/c Dr 20000
Service (type of Service) Cr 20000

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