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How to make accounting entries for gym membership income
In addition to the current month's expenses, other income is first included in the accounts received in advance, and then deducted monthly.

Suppose the annual card needs 2400 yuan,

Account for the month,

Debit: Bank 2400,

Loan: main business income 200

Accounts received in advance 2200,

The second month:

Debit: advance payment 200,

Loan: main business income 200,

After that, the monthly entries are the same as above until the distribution is completed.