Traditional Culture Encyclopedia - Hotel accommodation - How to do the accounting entries of hotel room income?
How to do the accounting entries of hotel room income?
An accounting entry refers to a record indicating the account to be borrowed and the amount of the borrowed account, which is referred to as an entry for short. An accounting entry consists of three elements: the direction of borrowing and lending, the name of the corresponding account (subject) and the amount to be recorded.
Accounting entries are different from accounting vouchers, which require complete elements and strict examination and preparation procedures. However, accounting entries only indicate the subjects and amount that should be borrowed and borrowed on accounting vouchers, which is the simplest form of accounting vouchers. Accounting entries usually appear in account books only for the convenience of explanation, and accounting entries rarely appear in accounting practice.
Simple accounting entries refer to accounting entries that only involve the debit of one account and the credit of another account, that is, accounting entries that borrow a loan; Compound accounting entries refer to accounting entries composed of two or more corresponding accounts, that is, accounting entries with one loan and multiple loans, one loan and multiple loans or multiple loans.
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