Clarification in excise entry

sameer (Article) (122 Points)

02 January 2013  

While audit one of the company , I am confuse in their Trial Balance there is an expense of Excise duty expense on monthly basis, though they recover same from client , however they also recover sales tax from their client . 

Then my query is why sales tax expense is not in their trial balance and excise duty is their, although both are recover from clients through their sale bill?