service industries

lgarside

Hello can someone tell me if for example you were doing the accounts for a hairdresser what do you put for cost of goods sold as you are selling a service and not products,would you just put any sales you had made on stock such as shampoo?

Also in for example an accountancy practice could profit and cost centres be the same ie you could have a tax department as a profit/cost centre and corporate services or are they always different?