ABOUT MAINTENANCE PRIVIDER

What kind of warranty is it?

Assurance type or service type?

Do you do you get commission or salary?

It all depends upon the contract and performance obligations. If out of warranty, and this guy is a mechanic shop company 

By bank 500

To Revenue 500

And 

Salary a/c 100

To employees a/c 100 

Like this transactions differ 

THIS IS A MAINTENANCE SERVICE FOR SWIMMING POOL WARRANTY TYPE AND WE TAKE SERVICE CHARGE FOR CLIENT @ RS 500 AND ALSO HOW TO MAKE ENTRY FOR DAMAGE GOODS???

Since this is warranty of cash back in case of no satisfaction, check if you have created a provision.

A sale will be recognised first

Bank / debtor a/c 500

To Sales a/c 500

then if you created an annual provision based on the past expectations for 10000 rs

Warranty expense a/c 

To Warranty provision a/c

the company has to pay you service charges to mechanic/cleaner, so in the books of company

Commission a/c 

To Mechanic a/c 

If you want to separately allocate every sale a provision for warranty then consider that revenue cannot be recognised in case of AS standard. example, you will return the 500 back if no satisfaction then,

Bank a/c 500

Warranty expense a/c 500

To Warranty provision a/c 500

To Revenue a/c 500

AS must be abandoned due to lack of enhancing character in its principles. 

Raise a debit note from your end for damaged goods and you will receive a credit note.

Purchases a/c

To Credit note a/c 

@ Prasad Nilugal is correct you can create the journals like he said, mine is no different than his

ABC Company A/c Dr

To Manpower Supply ( Sales) A/c Cr

To CGST A/c Cr To SGST A/c Cr ( Manpower supply Invoice No dt )

Read more at: https://www.caclubindia.com/forum/about-manpower-supply-585307.asp