How do hotels sell VIP cards? For example, if we accept a check for 1000 yuan and issue a stored-value card to our guests, the amount on the card is 1200 yuan. How do I debit this? urgent

Stored value card, suggested charge to an account:

Debit: bank deposit

Credit: other payables

When the customer consumes, it is transferred to the main business income according to the consumption amount:

Debit: Other payables

Loan: income from main business

If the stored-value card has a term, the unused stored-value card can no longer be consumed, and the corresponding balance of "other payables" will be transferred to "non-operating income" when it expires:

Debit: Other payables

Loan: non-operating income

As for VIP discount cards without stored value function, they are included in the income when selling VIP cards:

Borrow: cash on hand, etc.

Loan: main business income/other business income.