I am a novice accountant and will join a small travel agency soon. Can you give me some advice on the daily financial accounting process of travel agencies?

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 costs, etc.

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, organizing guests to travel to the destination, the reception fee, car rental fee, air ticket, accommodation fee, meal fee, insurance fee and tickets of the local travel agency constitute the cost of the travel team. Due to 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 involving the receipt and payment of funds have become the most commonly used subjects in tourism accounting.

1. Travel agencies not only receive individual group tours in the business hall, but also generally need to explore some large corporate customers. In order to provide employees with better welfare policies and reflect the cohesion of enterprises, these customers usually organize employees to go out for study tours 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 is used to calculate the travel funds received in the previous period and the travel funds receivable in the current period. When the previous receivables are received in the current month: dr: cash (bank deposit) cr: accounts receivable; When the income is carried forward at the end of the month, for the tour group money that has not yet been received: dr: accounts receivable cr: main business income;

2. Prepayments Prepayments are mainly used by tourism enterprises to pay the current travel expenses of group tours. 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 account 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 is used to calculate the unpaid tour group funds paid by the enterprise in the previous period and the current period. When paying the tour fee in the early stage: 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 tour money 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 payment: dr: cash (bank deposit) cr: advance payment; 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 income of accounting in tourism enterprises is determined according to the tourism contract signed with customers, and the recognition of cost 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, discounts given to guests for various reasons shall be handled according to the actual situation and sales discounts. It is worth noting that in practical work, 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: dr: cash (bank deposit) cr: advance payment.

2. After receiving the previous travel payment: dr: cash (bank deposit) cr: accounts receivable.

3. When paying the current tour fee: dr: prepaid account cr: cash (bank deposit).

4. When paying a tour group: dr: Accounts payable cr: Cash (bank deposit).

5. Carry-over income at the end of the period dr: accounts received in advance (current travel payment amount) dr: accounts receivable (current contract amount-current travel payment amount) cr: main business income (current travel contract amount).

6. End-of-term carry-over cost dr: main business cost (tour fee payable in current travel contract and actual cost of current tour group) cr: prepayments (tour fee amount in current tour group) cr: accounts payable (tour fee payable in current travel contract and actual cost of current tour group-tour fee amount in current tour group).

Third, pay attention to the main points:

1. When using accounts receivable, prepayments, accounts payable and prepayments, you need to set up secondary accounts for detailed accounting. In view of the large number of customers of tourism enterprises, and many customers may only have one business in 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 and 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 treatment method of business tax is confirmed by multiplying the gross profit after deducting the sales cost by the applicable tax rate, which should be paid attention to in financial treatment. The accounting of other taxes is the same as other industries. 1. Accounting books must be set up in accordance with the Accounting Law of People's Republic of China (PRC) and the unified national accounting system, including general ledger, subsidiary ledger, journal and other auxiliary books.

Second, set the general ledger.

1. General ledger is an account book set up according to the first-class accounting subjects (also called general ledger subjects), which is used to classify and register various economic businesses of enterprises and provide general accounting information such as assets, liabilities, owners' equity, expenses, income and profits.

2. The format of the general ledger is three columns, and the external form should generally be a user-defined account book.

Third, set up a subsidiary ledger.

1. The subsidiary ledger is usually set according to the subsidiary account of the general ledger, which is used to classify and register a certain type of economic business and provide relevant detailed accounting data.

2. The formats of subsidiary ledger mainly include three-column format, quantity and amount format and multi-column format. Enterprises should choose the format of subsidiary ledger according to the needs of property and material management.

3. The external form of subsidiary ledger is generally loose-leaf book. The subsidiary ledger adopts loose-leaf books, which are mainly convenient to use and facilitate the rearrangement of account pages and the division of labor among bookkeepers. However, the account pages of loose-leaf books are easy to be lost and replaced at will. Therefore, when using it, it should be numbered in sequence and bound into a book, and kept properly.

Fourth, establish a periodical.

1. Journal, also called chronological account, is an account book registered one by one according to the time sequence of economic business. According to the Ministry of Finance's Basic Accounting Work Standard, all units should set up cash account books and deposit journals to check 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 books and deposit journals are in three columns, namely, debit column, credit column and balance column.

(2) The external form of account books must be customized. 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 customized account books. Bank statements or other means shall not be used instead of journals.