The revenue and expenditure account is the simplest, and the date, voucher number, summary, income, expenditure and balance are all set in EXCEL. Separate cash and bank deposits into several worksheets (bank deposits can be recorded by account and reconciled at the end of the month). Record the income and expenditure, and you will know how much is left by the end of the month.

Accounting profit and loss involves accounting knowledge, and it is difficult to teach you without learning it. And the gym should be more of a disposable card, divided into consumption.

Then the time to confirm the income is not the time to do the card, but the time for the guest to spend. Profit = income-expenditure. The amount of guest consumption is included in the income, and other expenses (including cash payment and unpaid in the current month) are recorded as expenses. The income and expenditure at the end of the month is your profit and loss.

Expand the financial work of the gym, mainly accounting the income and expenditure accounts of the gym. For example: membership fees and income from daily fitness. Membership fees should be credited to prepaid accounts and included in income on a monthly basis. Expenditure is the labor cost of the gym and the purchase and maintenance of equipment.

The method of keeping accounts in the gym refers to the service industry, especially the time of income recognition. When the guest applies for a card, it is included in the advance account, and after each consumption, it is included in the income account, and then deducted from the advance account.

The expenses incurred are included in the "main business cost", such as depreciation or amortization of fitness equipment, coach's salary, etc. The salary, meals and travel expenses of managers are included in the period expenses such as "management expenses", so the cost division is clear, and the income-cost-expense-tax at the end of the month will be profitable.

Reference Baidu Encyclopedia-Fitness Center

Refer to Baidu Encyclopedia-Accounting