How to make accounts in the cultural service industry

Accounting processing procedures:

1. Review the original vouchers transferred by the cashier, and prepare the accounting vouchers after the review is correct.

2. Register various subsidiary ledgers according to the accounting vouchers.

3. Make accrual, amortization and carry-forward accounting vouchers at the end of the month, summarize all accounting vouchers and prepare a summary table of accounting vouchers. Register the general ledger according to the summary table of accounting vouchers.

4. Settle accounts and reconcile accounts. Make sure that the accounts are consistent with certificates, accounts and facts.

Take the catering industry as an example to explain in detail:

Setting up account books:

1, general ledger

2, cash book

3, deposit journal

4.

the unit that pays the construction fee for cultural undertakings (hereinafter referred to as the paying obligor) shall calculate the payable amount according to the paid sales obtained by providing advertising services and the rate of 3%. The calculation formula is: payable amount = paid sales *3%

paid sales, all tax-included prices and extra expenses obtained by providing advertising services for the paying obligor, The balance after deducting the tax-included advertising fees paid to other advertising companies or publishers. If the payer deducts the price, he shall obtain a special VAT invoice or other legal and valid documents stipulated by State Taxation Administration of The People's Republic of China, otherwise, it shall not be deducted.

If the cultural undertaking construction fee is withheld according to the regulations, The withholding agent shall calculate the payable amount according to the following formula:

the payable amount = the paid advertising service price including tax * the rate

the paying agent shall calculate the payable amount of entertainment service according to the paid sales of entertainment service and the rate of 3%, and the calculation formula is: the payable amount of entertainment service = the paid sales of entertainment service ×3%

the paid sales of entertainment service, and all the paid prices including tax and extra expenses for the paying agent.