How to make accounts for travel company accountants

The accounting treatment method of tourism companies is:

1. Travel agencies generally need to explore some large corporate customers besides receiving individual groups in the business hall. 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 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: prepayments.

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.