Traditional Culture Encyclopedia - Hotel accommodation - What accounting subjects does the hotel billiards income enter?
What accounting subjects does the hotel billiards income enter?
The hotel billiards income here can be included in the main business. Specifically, the general hotel revenue business is mostly accounted by department, and the hotel billiards itself is one of the business businesses established by the hotel, so the accounting can be directly attributed to the main business income of the department.
Main business accounting:
The main business is an important business of the enterprise and the main source of income, which should be focused on accounting. Therefore, enterprises should set up the subject of "main business income" to account for the income formed by main business; Set up the subject of "main business cost" and calculate the related costs of obtaining main business income.
Set up the subject of "business tax and surcharge", and calculate the in-price turnover tax and related expenses that should be paid, such as consumption tax, business tax, resource tax, urban maintenance and construction tax, education surcharge, etc. The above subjects should be set according to the variety of goods and services or business categories. , reflecting in detail the income, cost and gross profit information of each major transaction.
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