In accordance with the provisions of the accounting system and the tax law, the hotel's guests sign the bill, although pending, but also should be recognized as revenue.

Borrow; accounts receivable

Loan; main business income

Guests pay back

Borrow; bank deposits (cash)

Loan; accounts receivable

At the end of the period, the general provision for bad debts according to the accounts receivable of five thousandths of the difference in the provision for bad debts for the current period is greater than the balance of its book, should be provided for the difference

Borrow: Asset Impairment Loss

Loan: Provision for Bad Debts

The difference between the provision for bad debts in the current period and the book balance should be the opposite accounting entry

Borrow: Provision for Bad Debts

Loan: Asset Impairment Loss

For those receivables that are really uncollectible, the accounts receivable will be written off as bad debts according to the authority of the management and reported as bad debts.

Borrow: bad debt provision

Loan: accounts receivable

But in practice, the general encounter with the bill signed by the guests are not accounted for, to be returned to the guests and then withdrawn from the bill to pay for the income, but this practice is not permitted by the tax, you have to be flexible to deal with the inspection of the tax is yo.