The accounting entries for winning the catering invoice are:

Debit: cash on hand or bank deposit

Loan: non-operating income

Non-operating income refers to all kinds of income that the enterprise confirms is not directly related to its production and operation activities. Non-operating income is not generated by the cost of operating funds of enterprises, and it does not need to be paid by enterprises. In fact, it is a kind of net income and does not need to be matched with relevant expenses. Therefore, in accounting, the boundary between non-operating income and operating income should be strictly distinguished. Generally speaking, all income except the main business and other affiliated businesses specified in the business license of the enterprise is regarded as non-operating income. Generally, the credit multi-column ledger format is used for classified accounting.