Traditional Culture Encyclopedia - Hotel reservation - How to make accounting entries to solve the problem of giving away meal cards in small hotels? thank you

How to make accounting entries to solve the problem of giving away meal cards in small hotels? thank you

When giving away, you can enter the following contents:

Debit: Operating expenses

Loans: estimated liabilities

Upon recovery:

Debit: estimated liabilities

cash

Loan: income from main business

Unrecovered shopping vouchers should be cancelled regularly, as follows:

Debit: estimated liabilities

Credit: operating expenses

If the occurrence and write-off of "estimated liabilities" are frequent, the account should be checked regularly.