What is the main business of the hotel?

It depends on the business scope of the company's business license.

Generally speaking, there may be two situations:

1, which belongs to an investment company, specializes in investing in hotels and gains investment income.

2. Provide management services for the hotel and charge management fees.

After the income is confirmed, an invoice shall be issued and associated with the account according to the invoice:

Debit: accounts receivable, etc.

Loan: income from main business

If the expenditure is directly related to the income and corresponds to it, it can be included in the main business cost account when it occurs; Otherwise, expense account for this period:

Debit: main business cost

Loans: bank deposits

Borrow: management fee

Loans: wages payable to employees, etc.