What is the subject of the company's advertising fee?

What subjects are included in the advertising revenue of property companies?

The advertising revenue of the property company should be included in other business income subjects, and the accounting entries are:

Debit: bank deposit/cash on hand.

Loans: other business income

Other business income refers to the inflow of economic benefits formed by daily activities such as selling goods, providing labor services and transferring the right to use assets other than the main business income of an enterprise. Such as sales of materials, materials and packaging materials, licensed use of intangible assets, rental of fixed assets, rental of packaging materials, transportation, sales of waste materials, etc.

Other business income is the income obtained by enterprises engaged in other business activities except their main business, which has the characteristics of low frequency, small amount of various businesses and low proportion of income.

Other business income account:

1. Account nature: profit and loss account.

2. Account purpose: accounting for other business income other than the main business of the enterprise, such as sales materials and rental of fixed assets.

3. Account structure: credit records and other business income increased by registration; Debit reduction, the amount transferred to this year's profit account at the end of the period; There is no balance after the period-end carry-over.

4. Detailed account: Set up detailed accounts according to the types of other business income.