Hotel accountant's voucher for determining income

The preparation of daily operating income is based on daily operating statements.

The preparation method of income voucher is:

Debit: Accounts Receivable-Customer Account

Borrow: cash

Debit: bank deposit

Credit: operating income

Extended data:

① When accounts receivable occur in this account, debit this account according to the receivable amount, credit "main business income" according to the realized operating income, and credit "tax payable-value-added tax payable (output tax)" according to the value-added tax indicated on the special invoice; When collecting accounts receivable, debit "bank deposit" and other subjects and credit this subject.

(2) The packaging fees and freight and miscellaneous fees paid by the enterprise to the purchasing unit shall be debited to this account and credited to "bank deposit" and other subjects; When the prepaid freight is recovered, the "bank deposit" account shall be debited and credited to this account.

(3) If the cash amount received by the enterprise from the debtor to pay off debts is less than the book value of accounts receivable, it shall be debited to the subject of bad debt provision, credited to the subject according to the book balance of restructured creditor's rights, and debited to the subject of non-operating expenses according to the difference.

If the amount of cash received from the debtor to pay off debts is greater than the book value of accounts receivable, it shall be debited to the "bad debt reserve" account, credited to the account according to the book balance of restructured creditor's rights, and credited to the "asset impairment loss" account according to the difference.

Baidu encyclopedia-accounts receivable