The fitness industry is not like the entertainment industry such as catering or KTV. If they sell cards and give some money, then the entry should be
Debit: cash/bank deposit
production cost
Credit: accounts received in advance
When consumption occurs,
Debit: accounts received in advance
Loan: income from main business
The reason why the fitness industry is different is that they sell cards. For example, the annual card of 1 year is 2000 yuan, so it is also 2000 yuan for you to come once a year and 2000 yuan for 1000 days, so for the gym, the money they earn from you is 2000 yuan. Of course, the premise is that in general, there is no card refund.
So when selling cards, I think
Borrow: cash
Loan: income from main business
Of course, there are also gifts. I won't say any more. The above is my opinion.