When purchasing

Borrow: inventory goods

Debit: Taxes payable-VAT payable (input tax) (small-scale taxpayers do not write this entry)

Loans: bank deposits/prepayments/accounts payable/notes payable.

At the time of sale

Debit: bank deposits/accounts received in advance/accounts receivable/notes receivable.

Loan: income from main business

Loan: Taxes payable-VAT payable

or

Loan: Taxes payable-VAT payable (output tax)

When carrying forward the cost of sales

Debit: main business cost

Loan: inventory goods