Accounting entries for tourist attraction tickets

1. When an enterprise reimburses tourist attraction tickets:

Debit: Management expenses - welfare fees (included into relevant accounts according to the department to which the expenses belong)

Debit: Employee salaries payable - employee welfare fees

When paying ticket fees:

Debit: Employee salaries payable - employee welfare fees

Credit: bank deposit

2. When an enterprise, as a ticket seller, collects income from attraction tickets:

Debit: bank deposits

Credit: main business income (or other business income accounts)< /p>

Taxes payable - value-added tax payable (output tax)

When an enterprise reimburses tourist attraction tickets, it should set up the "administrative expenses" account and the "employee compensation payable - employee benefits" "Fees" account for accounting; as a ticket seller, when an enterprise collects income from scenic spot tickets, it should set up the "Main Business Income" account or the "Other Business Income" account and the "Taxes Payable - Value Added Tax Payable (Output Tax)" Account accounting.