What data should the photography industry take as its main business income: many customers make an appointment to pay in the current month, not to shoot in the current month, but to make an appointmen

What data should the photography industry take as its main business income: many customers make an appointment to pay in the current month, not to shoot in the current month, but to make an appointment to collect it. You should learn the basics of accounting. The basic principle of accounting solves this problem, that is, accrual basis principle. This is not a new rule, but a basic principle that has been established since the invention of double-entry bookkeeping.

As far as your problem is concerned, when you actually provide photography services, it is the moment when you should confirm your income. The period during which the corresponding income and cost occur. Therefore, the customer's advance deposit is not income, but a liability, which means that you are obliged to use the internal resources of the enterprise to repay at some point in the future. Such resources include human, material and financial resources. When receiving the customer's advance payment, the bank deposit (or cash) shall be debited and the advance payment -X customer shall be credited according to the current enterprise accounting system. After providing photography services to customers, when obtaining settlement vouchers, debit the accounts received in advance and credit the main business income. At the same time, the direct cost of providing photography services is accounted for: debit: cost, credit: salary payable to employees/cash/bank deposit.

Accounts received in advance-X customer's book balance is customer's deposit balance received in advance. Continue to deduct money in the future.