How to sort out ideas from the messy bills in the early days of hotel account establishment is urgent! ! !

According to the shareholder's capital contribution certificate and capital verification report, make the first entry: borrow bank deposit.

Loan: paid-in capital-Shareholder A

Paid-in capital-Shareholder B (the amount is determined according to the contribution ratio of each shareholder)

Borrow: management expenses (long-term deferred expenses) (expenses incurred in purchasing non-fixed assets in August)

Loan: cash (bank deposit) (subject determined according to actual payment)

Borrow: fixed assets

Loan: bank deposit (cash)

The income from trial operation in August can directly offset the start-up expenses (tax is not considered for the time being). If the invoice is issued in September, the income will be reflected in September.

Goods sold to guests, such as purchased drinks, are debited: cash on hand (bank deposit).

Other accounting treatment is the same as normal business. I believe you will. By the way, do you keep accounts by software or by hand? If it is manual, you can also buy books. The newly opened hotel has no opening balance.