How to record stored value cards
In today's context of increasingly popular digital payments, stored-value cards, as a convenient payment tool, are widely used in retail, catering, entertainment and other industries. For enterprises or individuals, how to standardize and record the transaction flow and balance changes of stored-value cards is an important part of financial management. This article will combine the hot topics and hot content on the Internet in the past 10 days, structure the accounting methods of stored-value cards, and provide practical examples.
1. Core points of stored-value card accounting
1.Distinguish between account types: Stored-value cards may involve corporate-issued cards (such as shopping cards) or personal prepaid cards (such as transportation cards). Account attributes need to be clearly defined when accounting.
2.Record transaction details: Each recharge, consumption or refund must be recorded in detail, including time, amount, counterparty and other information.
3.Check balance regularly: Regularly check whether the book balance is consistent with the actual card balance through the system or manually.
2. Common scenarios and entries examples of stored-value card accounting
| scene | Accounting account | Debit amount | Credit amount |
|---|---|---|---|
| Customer purchases stored value card | Bank deposit/cash | XXX yuan | Advance payment-stored value card |
| Customers use stored-value cards to make purchases | Advance payment-stored value card | XXX yuan | Main business income |
| The stored-value card has expired and has not been used. | Advance payment-stored value card | XXX yuan | Non-operating income |
3. Answers to popular questions (highly searched on the entire network in the past 10 days)
1.Is there any tax to recharge the stored value card?
According to the tax law, only value-added tax (if applicable) is paid when the card is sold, and the income is recognized and corporate income tax is paid when actual consumption is made.
2.How to account for personal transfer of stored-value cards?
The transfer of stored-value cards on a second-hand trading platform is a personal behavior and usually does not require corporate accounting, but attention should be paid to the platform's handling fee records.
3.How to deal with stored-value cards that are automatically deducted by the system?
It is recommended to set up the "automatic deduction" auxiliary accounting project and export the system statement for verification every month.
4. Practical suggestions
1.Use professional tools: It is recommended to use the advance payment module of financial software (such as UF, Kingdee) to manage stored-value cards.
2.Establish a reconciliation mechanism: Check the system balance and bank/third-party payment platform data every week.
3.Keep original credentials: Stored-value card purchase invoices, consumption receipts, etc. must be kept for at least 5 years.
5. Industry data reference (latest in 2023)
| Industry | Average usage rate of stored value cards | Common denominations |
|---|---|---|
| chain restaurant | 78% | 200-500 yuan |
| Beauty salon | 65% | 1000-3000 yuan |
| Supermarket retail | 92% | 500-1000 yuan |
Through the above structured organization, enterprises can systematically master the accounting methods of stored value cards. In actual operation, adjustments need to be made based on specific business models and accounting standards. It is recommended to regularly pay attention to policy updates such as the "Prepaid Card Management Measures" issued by the Ministry of Finance to ensure compliance.
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