Revenue and Expenditure Accounting by Travel Companies

Kolesnikova E.V.

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Revenue and Expenditure Accounting by Travel Companies

Kolesnikova E.V.

(Shakhty)

The ways of legal relations between the tourism activity participants are examined in the article. The classi? cation of the expenditures included in the cost of tourism product is given. The scheme of accounting entries to re? ect the cost of travel services rendered and sold is shown. The main types of insurance in the sphere of tourism are described.

Keywords

tourism activity, tour operator, travel service cost, insurance in tourism.

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