Accounting treatment of hotel prepaid card recharge

Nowadays, promotional activities are endless. As an accountant, it is very important for us to know how to keep accounts and what is the principle of preferential treatment in the case of promotional activities. Related accounting treatment can refer to the following contents.

Accounting treatment of hotel prepaid card recharge

The hotel gives the customer a prepaid card. If it is a prepaid card, then

Debit: sales expenses-gift expenses

Credit: accounts received in advance

The hotel gives the customer a prepaid card. If it has nothing to do with our business, then

Debit: sales expenses-gift expenses

Loans: cash on hand (or bank deposits, accounts payable)

Correlation extension

1. After purchasing the card, the enterprise obtains the ordinary invoice in the invoice tax rate column "excluding tax", and the unused invoice will not be deducted before tax for the time being, so it is suggested to calculate it according to the nature of "prepayment";

2. If the card is used after purchase, the corresponding carry-over costs and expenses shall be deducted before tax.

(1) You can only get one shopping list when you buy goods or services with your card. Therefore, the purchase of goods or services by card will be recorded in the copy of invoice and shopping list, and deducted before tax according to relevant regulations, such as the purchase of office supplies;

(2) If it is used for employee welfare, it shall be deducted before tax according to the relevant regulations on the basis of the copy of the card purchase invoice, the card signing record with Ngong Ping, and the personal income tax withholding certificate (individual tax is withheld and remitted from the employee's salary);

(3) If it is used for sales expenses or business entertainment, the relevant materials and records that prove the authenticity of the business, such as a copy of the card purchase invoice, are deducted before tax according to relevant regulations, which may involve withholding and paying taxes.