Traditional Culture Encyclopedia - Hotel franchise - How to make an account when the hotel installs a linen well?
How to make an account when the hotel installs a linen well?
For hotels, linen is a consumable and needs to be replaced frequently. In accounting, more than half of them are counted as low-value consumables. Specifically, the following accounting treatment should be done when purchasing linen: borrowing at the time of purchase: taxes payable for low-value consumables-VAT payable-input tax loan: borrowing at the time of bank deposit collection (one or five amortization): main business cost-amortization loan for low-value consumables: low-value consumables.
How to fill in the accounting entry of hotel VAT?
For small-scale taxpayers:
Borrow: cash
Loan: income from main business
Taxes payable-VAT payable
For ordinary taxpayers:
Debit: cash or bank deposits, accounts receivable, etc.
Loan: income from main business
Taxes payable-VAT payable (output tax)
Taxes payable refer to various taxes payable by enterprises, such as value-added tax, consumption tax, income tax, resource tax, land value-added tax, urban maintenance and construction tax and personal income tax.
When an enterprise obtains operating income and realizes profits within a certain period of time, it shall withhold and remit all kinds of taxes payable to the state in accordance with the accrual basis principle, and these taxes payable shall temporarily remain in the enterprise before being paid, thus forming liabilities.
How to make an account when the hotel installs a linen well? Many accountants who work in hotels know this content. Hotel linen items are generally not treated as fixed assets, and many of them are recorded according to the related subjects of low-value consumables. There is also a lot of information about the treatment of low-value consumables that can be studied for free, and there are many professional accounting teachers to give you guidance, which is definitely useful for your study.
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