Enter the accounting entries of tourism association dues

1. When membership fees are incurred when entering a tourism association:

Debit: management expenses - other

Credit: other payables - name of the association

2. When paying association dues:

Debit: other payables - association name

Credit: bank deposit

3. Carry forward to this year Profit:

Debit: Profit for this year

Credit: Management expenses - others

When an enterprise pays tourism association membership fees, it should set up the "management expenses" account and " Accounting for other accounts payable. Administrative expenses refer to various expenses incurred by the enterprise's administrative department to organize and manage production and business activities. Other payables refer to the amounts payable and temporarily received by the enterprise outside the commodity trading business, including the amounts payable and temporarily received by the enterprise from other units or individuals other than bills payable, accounts payable, wages payable, profits payable, etc.