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What is the accounting treatment of the income from selling cards in the gym?
I haven't touched it before, and I haven't thought too much. I just went to the fitness center to be an accountant today. Because there were no professional financial personnel and accounts before, I learned about the situation today. I think it should be handled this way.

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.