Accounting questions about cash vouchers

If it is used by internal employees or suppliers, then it can be.

Debit: Management fee (the amount of cash coupon credit).

Cash on hand Bank deposit (the amount of money paid in addition to cash coupons).

Credit: main business income (total consumption amount).

Of course, it can also be done in the following ways:

Borrow: cash in hand Bank deposit (the amount of money paid in addition to cash coupons).

Credit: Income from main business (amount actually paid).

In this way, the business tax payable by the catering and entertainment industry can be reduced, and of course, the tax can be reduced.

This is done because cash coupons are used for consumption by insiders or suppliers, which is equivalent to internal expenses and should be included in administrative expenses.

If it is other individual customers or other people who have no business relationship, they can also refer to the above accounting entries, and can also be made into sales expenses, which truthfully reflect the accurate relationship between the coupon holder and the hotel

Debit: Selling expenses (the amount of cash coupons to be credited).

Cash on hand Bank deposit (the amount of money paid in addition to cash coupons).

Credit: main business income (total consumption amount).

Or. Borrow: cash in hand Bank deposit (the amount of money paid in addition to cash coupons).

Credit: Income from main business (amount actually paid).

I can do two ways for the example given by lz:

1 Borrow: Administrative expenses Selling expenses 1 000

Cash on hand 2 000

Credit: main business income 3 000

2 Borrow: 2 000 cash on hand

Credit: main business income 2 000

ps: Landlord, are you still using the old accounts to do accounts?

Now there is no business income as an account, and they all use main business income or other business income.

There is no such thing as operating expenses, which is now called administrative expenses, and if you do so, I will give you the entry when you pay for the goods:

Borrow: Inventory of goods.

Credit: Administrative expenses (cash coupon amount).

Cash on hand (payments actually made).

Because when the cash coupon at the time of purchase is used by the coupon holder to consume, it is credited to the management fee, then this management fee is offset by the management fee charged to the cash coupon at the time of purchase.

1. Direct borrowing: cash loan: main business income (income after deducting cash coupons).

2. Borrow: 3000 for inventory goods Credit: 2000 for cash Credit: 1000 for operating expenses

Precautions for the use of coupons:

1 Cash coupons (i.e. coupons, the same below) can be used for your own second purchase, or you can transfer them to relatives and friends. A coupon can only be used by one account, if you plan to give the coupon to others, please do not add it to your account, otherwise it will not be transferred;

2.A cash coupon can only be used once, if it is not cashed out, no change will be given, and the amount of the cash coupon will not be issued in the invoice. In case of return, the refund amount will be refunded according to the actual settlement amount;

3.The voucher must be used within the validity period and will be invalid after expiration.