How to do the accounting entries of hotel room income?

Hotel room income, prepare daily business income summons and use it as an account:

Debit: Accounts Receivable-Customer Account

Debit: Accounts Receivable-Street Account

Debit: Accounts Receivable-Team

Borrow:? Bank deposit? (or cash on hand)

Loan: income from main business

Credit: other payables-telephone charges

Extended data:

The subject of "main business income" is used to calculate the income generated by enterprises in their daily activities such as selling goods and providing services. Under the subject of "main business income", a subsidiary ledger should be set up according to the main business category for detailed accounting. This account should have no balance.

The sales return of an enterprise, whether in the current year or in the previous year, should offset the current sales income. If an enterprise sells goods at a discount, if the sales amount and discount amount are indicated separately on the same invoice.

Sales returns, discounts and discounts occur in enterprises, and virtual sales returns will occur in actual work, or the sales amount and discount amount are not on the same invoice, but the discount amount will be deducted from the sales amount.

For the identified sales behavior, the sales revenue shall be determined in the following order:

Calculated according to the average selling price of similar products (commodities) of the taxpayer in the current month.

According to the taxpayer's average sales price of similar products (commodities) in the previous period.

According to the composition of taxable value. The calculation formula of taxable value is:

Taxable value of composition = cost ×( 1? Cost profit rate)

The cost in the above formula refers to: the actual production cost is the sales of self-produced products; Selling purchased goods is the actual purchase cost. The cost profit rate in the formula can refer to the relevant provisions of value-added tax and consumption tax.

Baidu encyclopedia-main business income