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VAT entry

How to make a VAT entry in books including set off?

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Purchases:

        Accounts Payable: xxx
        VAT Input: xxx
        Cash in Bank: xxx
        Purchases recorded for the month.

Sales:

         Accounts Receivable: xxx
         Sales: xxx
         VAT Output: xxx
         Sales recorded for the month.

Set Off:

         VAT Output: xxx
         VAT Input: xxx
         VAT Debit and Credit Account: xxx
         Transfer of Surplus - VAT Debit and Credit Account.

Payment:

         VAT Debit and Credit Account: xxx
         Cash in Bank: xxx
         Payment of VAT accounted for the month of: ______.

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