How to make an account of the hotel's unbilled income?

How to calculate the hotel's unbilled income is a common problem in accounting work. Unbilled revenue actually refers to sales, but it is not invoiced to customers. In the production and operation of enterprises, the phenomenon of no single income is also very common. This paper introduces how to make an account of the hotel's unbilled income. Let's follow the Deep Space Network to find out!

How to make an account of the hotel's unbilled income?

Answer: For the hotel's unbilled income, whether it is invoiced or not, the output tax should be recorded, and the unbilled income should be indicated in the summary.

If you want to invoice, whether you invoice or not, you should make accounts like invoicing, and fill in the report as if it were sales.

Non-ticket income essentially refers to sales, rather than income formed by not invoicing customers.

How to deal with the accounting of unbilled income now?

Debit: bank deposit

Loan: income from main business

Taxes payable-VAT payable (output)

Re-invoice in this period. As the enterprise has confirmed in the VAT declaration form of the last period's unbilled income, the paid VAT is mentioned in the accounting. Therefore, the part of the income that was not invoiced last month does not need any accounting treatment.

Is it reasonable to earn too much without tickets?

A: It is unreasonable to earn too much without a ticket. For the income without tickets, we can understand it as sales, but there is no income formed by billing customers. In principle, the act of not issuing invoices according to regulations is likely to face the risk of being fined by the tax bureau. The reason why there is no ticket income is usually that customers require no invoices. If there is no invoice, the relevant income will be recorded normally, and the tax payable-VAT payable (output tax) will be confirmed.

How do ordinary taxpayers make accounting entries for their uninvoiced income?