How to make accounting entries for ticket settlement

How to make accounting entries for ticket settlements

Answer: The operating income of the tour group agency is the comprehensive service fee, inter-city travel fee, and inter-city transfer fee allocated by the tour group agency in accordance with the appropriation standards and regulations. Transportation fees, additional service fees, full escort fees, etc. The funds allocated constitute part of the operating costs for the organizing agency, and they are operating income for the receiving tour agency. In order to calculate the operating results of the receiving agency, according to the rights and responsibilities Under the principle of occurrence basis, regardless of whether the money has been received, the time and amount of the "appropriation note" issued to the relevant group organization should be used as the basis for calculating the operating income of the current period, and the "Accounts Receivable" account will be debited and the "Main Business" account will be credited. "Business Income" account. When the allocation from the tour group organization is actually received, the "Bank Deposit" account will be debited and the "Accounts Receivable" account will be credited.

Example A Travel Agency (Tour Receiving Agency) April 3 A disbursement settlement notice was issued to Travel Agency B (organizing agency) on the same day, with an amount of 96,400 yuan. The amount was received on April 5. According to the relevant vouchers, the accounting treatment is as follows:

①Issued on April 3 When appropriating the notice:

Debit: Accounts receivable - Domestic settlement receivable (B Travel Agency) 96400

Credit: Main business income 96400

②On April 5, when the payment was received:

Debit: bank deposit 96400

Credit: accounts receivable--domestic settlement receivable (B travel agency) 96400

How to write accounting entries for the ticket fees for scenic spots to entertain customers?

For the ticket fees for scenic spots to entertain customers, the accounting entries are as follows:

Debit: Management expenses - Business entertainment expenses

Credit: cash on hand (bank deposits)

Neither the financial accounting system nor the old and new tax laws have given an accurate definition. In tax law enforcement practice, administrative expenses-- The specific scope of business entertainment expenses is as follows:

(1) Expenses for banquets or working meals due to enterprise production and operation needs;

(2) Expenses for giving souvenirs due to enterprise production and operation needs;< /p>

(3) Expenses for tourist attractions, transportation and other expenses incurred due to the needs of the enterprise’s production and operation;

(4) Business relationships incurred due to the needs of the enterprise’s production and operation Travel expenses of personnel.

How should I make the accounting entries for ticket settlement? In order to deepen the understanding of financial friends who have not been engaged in the tourism industry, the author deliberately gives you examples after finishing the theoretical content. I have done an accounting demonstration and studied the above carefully. I believe that everyone has learned how to handle accounting and has their own opinions. You can discuss and communicate with the online teacher.