The HST Charged on Sales account needs to go into historical as a credit and the HST Paid on Purchases needs to go in as a debit. The HST Charged on Sales amount can go in without a minus sign but the HST Paid on Purchases amount needs to be put in with a minus sign in front.
To work as a high school counselor, your graduate degree should be in school and guidance counseling. You'll want to study topics such as assessment, group and guidance counseling, counseling theories, administration principles, counseling ethics, special needs students and career counseling.
The minimum degree requirement for a counselor is a master's degree, but many have a doctorate especially if in private practice. The master's degree takes approximately two to three years to complete post bachelor's degree. A doctorate takes four years post bachelor's degree.