Tourist attractions accounting subjects What is the tourist attractions accounting subjects?

1. What are the accounting subjects of tourist attractions?

The travel expenses of customers are included in the management expenses-business entertainment expenses, and if they are their own employees, they are included in the salary-welfare expenses payable to employees.

2. What accounting subjects do scenic spot tickets enter?

Different enterprise types have different treatment methods:

In state-owned enterprises, in principle, reimbursement of travel tickets is not allowed. Even if legal and effective tax-controlled reimbursement bills are obtained and approved by the tax authorities, they also violate the eight central regulations and will not be reimbursed financially. Moreover, the tourist ticket expenses generated in previous years will also be cleaned up, and the discipline inspection department will supervise the implementation of this work.

For private enterprises or joint ventures, there is no such requirement, and travel expenses should be accounted for in hospitality.

3. What are the accounting subjects of tourism?

Travel Agency Accounting Entries Pay Group Loans: Accounts Payable-* * Tourism Project Loans: Bank deposits or cash on hand. Accounting treatment of travel companies. Major accounting items. Because tourism enterprises organize their own group tours, tourists sign up for group tours in travel agencies, and travel agencies collect travel money, which constitutes the sales income of enterprises. At the same time, organize guests to travel to the destination, including reception fees, car rental fees, air tickets, accommodation fees, meals, insurance fees, admission fees, etc. List of local travel agencies. The expenses that the team needs to pay constitute the cost of the tourism team. Because of the characteristics of the industry, it is doomed that there is basically no inventory accounting problem in tourism enterprises. Therefore, in financial accounting, the accounting subjects related to fund receipt and payment have become the most commonly used subjects in tourism accounting. 1. Accounts receivable: In addition to receiving individual customers in the business hall, travel agencies generally need to develop some large corporate customers. In order to provide employees with better welfare policies and reflect the cohesion of enterprises, these customers generally organize employees to go out for inspection on a regular basis. Generally speaking, there is no problem of accounts receivable in retail stores. But for corporate customers, most of them are regular customers. Therefore, most travel societies organize employees to travel first and then collect money, thus forming accounts receivable of enterprises. This course accounts for the money received by the previous tour group and the tour fee not received in this period. When receiving last month's accounts receivable: debit: cash (bank deposit) debit: accounts receivable; When the income is carried forward at the end of the month, for the tour groups that have not yet received it: debit: accounts receivable: main business income; 2. Prepaid accounts Prepaid accounts accounting is mainly to pay the travel expenses of tourism enterprises in the current group tour. When paying the travel expenses of the previous travel team, the accounts payable are used, and the subject is not accounted for. When paying travel expenses: borrow: prepay: cash (bank deposit); When the cost is carried forward at the end of the month: debit: main business cost credit: prepaid account; 3. Accounts payable. This course accounts for the unpaid travel expenses paid by the enterprise in the early stage and the current period. When paying the tour fee in advance: debit: accounts payable loan: cash (bank deposit) when carrying forward the cost at the end of the month: debit: main business cost loan: accounts payable; 4. Accounts received in advance This account accounts for the travel expenses received in this period. The money received from a previous tour group is recorded in the accounts receivable account, not in this account. When receiving the current travel expenses: debit: cash (bank deposit) loan: advance payment; When carrying forward income at the end of the month: debit: accounts received in advance: income from main business II. Recognition and measurement of income and cost. The accounting income of tourism enterprises is generally determined according to the tourism contract signed with customers, and the cost confirmation is also determined according to the actual expenses incurred in tourism and the contract signed with the destination reception travel agency. In the process of traveling, the discounts caused to guests for various reasons will be handled according to the actual situation and sales discounts. It is worth noting that in practice, in order to simplify the workload of financial accounting, tourism enterprises generally confirm sales revenue and sales cost at the end of the period. The following are the general steps of enterprise accounting: 1. When receiving the current travel payment: debit: cash (bank deposit) loan: advance payment 2. When receiving the last travel payment: debit: cash (bank deposit) loan: accounts receivable 3. When the current tour group pays: borrow: advance borrow: cash (bank deposit) 4. When paying the last travel payment: debit: accounts payable: income carried forward at the end of the period: accounts received in advance (amount of travel payment in this period): accounts receivable (amount of contract in this period-amount of travel payment in this period): income from main business (amount of travel contract in this period) 6. Cost carried forward at the end of the period: main business cost (tour fee payable in the current travel contract and actual expenditure of the tour group in the current period): accounts received in advance (tour fee in the current period): payable.

Therefore, in the current situation that most enterprises have implemented computerization, if secondary subjects are set under each subject in financial software, countless secondary subjects will appear over time. Therefore, it is suggested that related enterprises set up manual subsidiary ledger for auxiliary accounting, which is also a unique tedious work for tourism enterprises. 2. Taxation: Tourism enterprises belong to the service industry, and the taxes involved mainly include business tax, education surcharge, urban maintenance and construction tax, enterprise income tax, personal income tax, stamp duty, vehicle and vessel use tax and property tax. Among them, the handling method of business tax is confirmed by multiplying the gross profit after deducting sales expenses by the applicable tax rate, which needs attention in financial handling. The accounting of other taxes is the same as other industries.

4. What are the types of accounting subjects in tourist attractions?

Income: ticket income, service income and transportation income.

Expenses: salary, insurance, welfare, office expenses, transportation, water and electricity, heating, maintenance and procurement.

5. Tourism accounting subjects

The financial accounting of tourism enterprises has its unique characteristics. The following is a brief summary of the accounting points of tourism enterprises from the aspects of the use of main accounting subjects, the confirmation and measurement of income and cost. I. Main accounting subjects As tourism enterprises organize group tours by themselves, tourists sign up for tours in travel agencies, and travel agencies charge travel expenses, which constitutes the sales revenue of enterprises. At the same time, organize guests to travel to the destination, including reception fees, car rental fees, air tickets, accommodation fees, meals, insurance fees, admission fees, etc. List of local travel agencies. The expenses that the team needs to pay constitute the cost of the tourism team. Because of the characteristics of the industry, it is doomed that there is basically no inventory accounting problem in tourism enterprises. Therefore, in financial accounting, the accounting subjects related to fund receipt and payment have become the most commonly used subjects in tourism accounting. 1. Accounts receivable: In addition to receiving individual customers in the business hall, travel agencies generally need to develop some large corporate customers. In order to provide employees with better welfare policies and reflect the cohesion of enterprises, these customers generally organize employees to go out for inspection on a regular basis. Generally speaking, there is no problem of accounts receivable in retail stores. But for corporate customers, most of them are regular customers. Therefore, most travel societies organize employees to travel first and then collect money, thus forming accounts receivable of enterprises. This course accounts for the money received by the previous tour group and the tour fee not received in this period. When receiving last month's receivables: debit: cash (bank deposit)

Cr: accounts receivable; When the income is carried forward at the end of the month, for the tour group that has not yet received it: dr: accounts receivable cr: main business income; 2. Prepaid accounts Prepaid accounts accounting is mainly to pay the travel expenses of tourism enterprises in the current group tour. When paying the travel expenses of the previous travel team, the accounts payable account is used, which is not accounted for in this account. When paying travel expenses: dr: advance payment cr: cash (bank deposit); When the cost is carried forward at the end of the month: dr: main business cost cr: prepaid account; 3. Accounts payable. This course accounts for the unpaid travel expenses paid by the enterprise in the early stage and the current period. When paying the tour fee before the tour: dr: accounts payable cr: cash (bank deposit), and when carrying forward the cost at the end of the month: dr: main business cost cr: accounts payable; 4. Accounts received in advance This account accounts for the travel expenses received in this period. The money received from a previous tour group is recorded in the accounts receivable account, not in this account. After receiving the current travel payment: cash (bank deposit)

Cr: accounts received in advance; When carrying forward income at the end of the month: dr: advance accounts cr: income from main business. Two. Recognition and measurement of income and cost. Generally speaking, the accounting income of tourism enterprises is determined according to the tourism contract signed with customers, and the confirmation of costs is also determined according to the actual expenses incurred in tourism and the contract signed with the destination reception travel agency. In the process of traveling, the discounts caused to guests for various reasons will be handled according to the actual situation and sales discounts. It is worth noting that in practice, in order to simplify the workload of financial accounting, tourism enterprises generally confirm sales revenue and sales cost at the end of the period. The following are the general steps of enterprise accounting: 1. When you receive the current travel payment: cash (bank deposit)

Cr: accounts received in advance 2. When you receive the money from the previous tour group: dr: cash (bank deposit).

Cr: accounts receivable 3. When paying the current tour group: dr: advance payment cr: cash (bank deposit) 4. Last travel payment: dr: accounts payable cr: cash (bank deposit) 5. End-of-term carry-over income dr: accounts receivable (paid tour group amount in this period) dr: accounts receivable (contract amount in this period-paid tour group amount in this period) cr: main business income (end-of-term carry-over cost) dr: main business cost (tour group fees payable in this period and tour group expenses actually incurred in this period) cr: accounts receivable in advance (tour group fees payable in this period and tour group expenses actually incurred in this period-tour group expenses paid in this period). Note: 1. When using accounts receivable, prepayments, accounts payable and prepayments, it is necessary to set up secondary accounts for detailed accounting. In view of the large number of customers of tourism enterprises, and many customers may only do business once a fiscal year. Therefore, in the current situation that most enterprises have implemented computerization, if secondary subjects are set under each subject in financial software, countless secondary subjects will appear over time. Therefore, it is suggested that related enterprises set up manual subsidiary ledger for auxiliary accounting, which is also a unique tedious work for tourism enterprises. 2. Taxation: Tourism enterprises belong to the service industry, and the taxes involved mainly include business tax, education surcharge, urban maintenance and construction tax, enterprise income tax, personal income tax, stamp duty, vehicle and vessel use tax and property tax. Among them, the handling method of business tax is confirmed by multiplying the gross profit after deducting sales expenses by the applicable tax rate, which needs attention in financial handling. The accounting of other taxes is the same as other industries. First of all, accounting books, including general ledger, subsidiary ledger, journal and other auxiliary books, must be set up in accordance with the Accounting Law of People's Republic of China (PRC) and the unified national accounting system. Two. Set GL 1. General ledger is an account book set up according to the first-level accounting account (also called general ledger account). It is used to classify and register all economic businesses of an enterprise and provide assets, liabilities, owners' and shareholders' rights and interests, expenses, income and profits. 2. The general ledger format is three-column, and external tables should generally adopt user-defined account books. Three. Set subsidiary ledger 1. The subsidiary ledger is usually set according to the subsidiary account to which the general ledger account belongs. Used to classify and register a certain kind of economic business and provide relevant detailed accounting data. 2. The format of the subsidiary ledger mainly includes three columns and multiple columns of quantity and amount. Enterprises should choose the format of subsidiary ledger according to the needs of property and material management. 3. The external form of subsidiary ledger generally adopts loose-leaf type. The subsidiary ledger adopts loose-leaf book, which is mainly convenient for use, easy to rearrange the account pages and the division of labor among bookkeepers. However, the pages of loose-leaf books are easily lost and replaced at will. Therefore, when using it, it should be numbered in sequence and bound into a book, and kept properly. 4. Set the log 1. Journal, also known as chronological account, is an account book registered day by day according to the time sequence of economic business. According to the basic accounting standards of the Ministry of Finance, all units should set up cash account books and deposit journals to inspect and supervise the income, payment and balance of cash and bank deposits every day. 2. Cash book and deposit journal (1) Generally, the account pages in cash book and deposit journal adopt three columns, namely debit, credit and balance. (2) The external format of the account book must adopt a fixed format. Cash and bank deposits are the most liquid assets of enterprises. In order to ensure the safety and integrity of account books, Article 57 of the Basic Accounting Work Standard of the Ministry of Finance stipulates that cash account books and deposit journals must adopt fixed account books. Bank statements or other means shall not be used instead of journals.

6. How to do accounting for tourist attractions?

I am glad to answer your questions and readers' questions from the perspective of enterprise operation and financial management. First of all, this sales fee or management fee can be used normally in the accounting of scenic spot tickets. Secondly, if you just organize outings for employees on a regular basis, you can deal with employee salary accounting. Here, I need to explain why we can take the accounting of employee compensation payable. We should interpret skills from the initial interpretation of employee compensation. Employee compensation refers to various forms of remuneration and other related expenses given by enterprises in order to obtain services provided by employees, including all monetary wages and non-monetary benefits provided to employees during and after their employment. Then, the welfare spouse, children or other dependents provided by the enterprise to employees also belong to employee compensation. Here, I also hope to provide a satisfactory answer for you and everyone.

7. What are the accounting subjects of tourist tickets?

1. Review according to various original vouchers transferred by cashier. After the audit is correct, prepare the accounting voucher.

2. Register all kinds of subsidiary ledger according to accounting vouchers.

3. Make accounting vouchers for accrual, amortization and carry-over at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Settlement and reconciliation. Make sure that the account card is consistent, the account is consistent, and the account is consistent.

5. Prepare accounting statements with accurate figures and complete contents, and analyze and explain them.

6. Bind accounting vouchers into volumes and keep them properly. By the end of the month, similar original vouchers can be collected to fill in accounting vouchers, or they can be filled in at any time. But don't reverse the time order. Make accounting entries according to the debit and credit bookkeeping rules.

Extended data

1. Characteristics and contents of business cost accounting for tourism service enterprises

1. Accounting characteristics

(1) Tourism service enterprises operate many projects, and the accounting contents and methods are different. These projects include travel agencies, guest rooms, car rental and other services, commodity distribution and catering production and services. For production and service business, cost accounting includes collection cost accounting, business cost accounting of commodity business projects, business expenses and management expenses accounting of travel agencies and room service.

(2) Compared with industrial enterprises, the main feature of tourism service enterprises is that the latter is the manufacturer of material products, and the main object of accounting is the manufacturing process, while the former is a tourism service enterprise, and the main object of accounting is commodity circulation and various service processes. Therefore, the business cost accounting of tourism service enterprises has its own characteristics.

(3) The cost items and expenses of tourism service enterprises are mainly divided into operating costs and operating expenses. Management expenses and financial expenses are accounted for separately as current expenses and directly deducted from operating income of each period.

2. The content of enterprise cost accounting. The cost items of tourism service enterprises are generally divided by cost elements, namely, business cost, business expenses, auxiliary business expenses, management expenses and financial expenses. Among them, auxiliary operating expenses are distributed at the end of the period and amortized into various operating expenses.

Therefore, operating costs and operating expenses are used to calculate the costs and expenses of various business departments of an enterprise. Management expenses are the expenses of the company, management organization and non-business. Financial expenses refer to interest expenses, exchange losses, procedures of financial institutions and other expenses. The detailed items of operating costs and operating expenses are as follows:

(1) Detailed items of operating costs:

Catering operating costs: including the actual costs of various food raw materials, beverages, seasonings, ingredients, etc. It is consumed by restaurants, bars, cafes and other departments in their operations.

Cost of goods sold: refers to the purchase price of goods sold.

Automobile operating cost: refer to the accounting system of transportation enterprises, that is, the actual cost incurred in taxi operation, including driver's salary, fuel cost, material cost, tire cost, depreciation cost, maintenance cost, etc.

The operating costs of travel agencies include various revenues and expenditures, such as room fees, meals, transportation fees, hospitality fees, luggage fees, ticketing fees, admission fees, professional activities fees, visa fees, escort fees, labor fees, publicity fees, insurance fees, airport fees, etc. The operating costs of service enterprises such as photography, dyeing and repair mainly refer to the cost of raw materials consumed.

(2) Detailed items of operating expenses