Hopefully this is a real simple question. At the end of each month, I would debit the client's account as accounts payable for cleaning services I have already performed but not sure what I would credit. I don't think I would credit the sales account because I did not really sell anything, I have performed the service and just waiting on the payment.

Jeff

CaptainForest

From the sounds of it, your “accounts payable for cleaning services” is some sort of accounts receivable.

Therefore, your JE would be:

Dr. Accounts Receivable (or in your case, you call the account: accounts payable for cleaning services)
Cr. Revenue

While you haven’t sold them a tangible product, that is not the product you sold them.

You sold them a service. You have preformed the service, therefore you are entitled to your money.

Therefore, the money they give you is some sort of Revenue. Perhaps you can call it Revenue for Cleaning Services.