How to account for the accommodation fees received by sports associations?

The money received is regarded as relevant operating income, and the preparatory expenses incurred are regarded as operating expenses.

You can make accounts by borrowing: management fees-travel loans: bank deposits or other receivables.

Sports association is a form of social organization, which is a non-profit social organization composed of citizens voluntarily and managed independently. In order to realize the common aspirations of its members, it aims at sports according to its constitution.