The second way. Deduct the voucher in full to calculate income. Vouchers are registered in general ledger, and accounting treatment is not required.

1, when issuing vouchers

Debit: sales expenses

Credit: other payables-voucher

2. Customers use vouchers to shop.

Debit: Other payables-voucher

cash on hand

Loan: income from main business

Taxes payable-VAT payable (output tax)

3. If the coupon expires, there are still things that have not been cashed.

Debit: Other payables-voucher

Credit: sales expenses

2. Debit: cash (full amount-discount)

Main business income-discounts and discounts-vouchers

Loan: main business income (total income)

For the sake of simple accounting, the vouchers issued by hot pot restaurants are generally only registered in the general ledger, without accounting entries, and are only used when they are used.

Extended data:

The failure of an enterprise to pay taxes according to the time when the tax obligation occurs mainly means that the enterprise fails to follow the accrual principle, and the corresponding sales revenue is delayed or credited to the current account without being transferred to the sales revenue in time. We should pay attention to:

(1) Check whether the sales of enterprises are reasonable, and check by confirming the sales methods of enterprises. For general sales business, such as payment and delivery, entrusted collection, collection and acceptance, there are two signs of sales establishment.

First, goods and products have been issued;

Second, the money has been received, or a receipt for the money has been obtained. For other sales methods, according to financial practice, the realization time of income is determined respectively.

⑵ Check the original vouchers such as the sales invoice and freight settlement of the enterprise, and find out whether the sales invoice of the enterprise has been issued and whether the commodity products have occurred in combination with the credit subsidiary ledger and product (commodity) outbound order of the enterprise's finished products, self-made semi-finished products, inventory goods and production costs.

Baidu encyclopedia-main business income