1. When the membership card is recharged:
Borrow: bank deposit/cash on hand?
Sales expenses/financial expenses?
Loan: advance payment (recharge part+gift part)?
2. When members charge by credit card:
Debit: Advance payment?
Loan: income from main business
Extended data:
First, the accounting content of accounts received in advance
1. Debit amount (indicating the decrease of accounts received in advance)
Accounts receivable recognized in synchronization with income, customers whose bad debts have been written off have been confirmed to have the ability to resume payment, including accounts receivable, other accounts receivable, unpaid bills receivable, unpaid commercial bills, short-term loans, packaging fees, transportation fees and miscellaneous insurance fees paid by the purchasing unit, etc.
2. Credit amount (indicating the increase of accounts received in advance)
Transfer of customer money received in advance, business money received, commercial bills received in advance, accounts receivable paid by inventory, accounts receivable paid by equity, accounts receivable paid by creditor's rights, fixed assets paid off by intangible assets, confirmed bad debt losses, debt restructuring losses, accounts receivable or other payables.
3. Ending balance
The final credit balance of accounts received in advance reflects the money received in advance by the enterprise from the purchasing unit, and the final debit balance belongs to the nature of accounts receivable, reflecting the money that the enterprise should collect from the purchasing unit or the labor service receiving unit.
Second, the main business income account settings
The subject of "main business income" is used to calculate the income generated by enterprises in their daily activities such as selling goods and providing services. Under the subject of "main business income", a subsidiary ledger should be set up according to the main business category for detailed accounting. There should be no balance in this account
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