Hotel chain recharge

1) received the money to buy the membership card.

Borrow: cash on hand, etc.

Loan: advance payment-membership card

The reason why the accounts are received in advance here is because these cards have not been consumed, so it is impossible to confirm the sales revenue. Guest consumption time (how much is carried forward)

Debit: advance payment-membership card

Loan: income from main business

2) The collection and confirmation of mutual consumption are handled through current accounts. For example, "Recharge at 1 Store to Store 2 for consumption"

1 branch

Debit: advance payment-membership card

Loans: Accounts Payable-Store 2

2 branch

Debit: accounts receivable-1 store

Loan: income from main business

Settlement will be made between Store 1 and Store 2 in the future. If it is accounted for independently, the money received by Store 1 will be transferred to Store 2; If accounting is not independent, accounts payable and accounts receivable will cancel each other out. (Item omitted)

Conversely, Store 2 recharges Store 1 consumption.