Hello Boris
I think your heading is misleading as it doesnt seem to refer to the actual question, so I hope I answer it properly.
Sales (customer) invoices usually get split as follows - sales go to nominal code 4000, although you could split out some to 4001, 4002 depending on what kind of reporting you want for individual items. The VAT element goes to the sales tax control nominal (usually 2200). the total of the invoice is posted to the debtors control account 1100 (which should then add up to the total of all o/s invoices).
Supplier invoices is a bit trickier. Purchases goes to 5000, but you may get supplier invoices for other expenses so eg if you have one from BT - it will go to the telephone expense code t (usually around 75xx) and eg Premises insurance might be in the 71xx range. The VAT is split out to purchase tax control 2201 (for all of them) and the total goes to creditors control (2100) - which should be the total of all your o/s supplier balances
Hope this helps.
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Joanne
Winner of Bookkeeper of the Year 2015, 2016 & 2017
Thoughts are my own/not to be regarded as official advice,which should be sought from a suitably qualified Accountant.
You should check out answers with reference to the legal position
