Packages, free nights, gift cards — revenue the books read right
A CP rate is a room and a breakfast; the books split it, the bill does not. A free night is an expense with an approver's name on it. A gift card is money held, until it is spent or it expires.
Packages
On a rate plan, list its components — *Breakfast, 12% of the night* or *Airport pickup, ₹800 per night* — by category. The bill and the GST do not change (a composite supply follows its principal supply, the room); in the books, every auto-posted night moves that much from Rooms to the component's revenue. Mark a consumable component consumed as the guest uses it; on departure, the nights not consumed move from that revenue to Package breakage, so a breakfast never eaten is not counted as food sold.
Complimentary and house use
Flag the stay from the booking with a reason and an approver who is not you. From then, every night the audit posts is met by an equal allowance — the guest owes nothing — and the day reads it as Complimentary & house use (or House use), not as a discount. The rooms report still counts the night; the P&L shows what it cost. A night already billed before the flag is a credit note, not a flag.
Early arrival, late departure, day use
The charges from *the clock on the door* are rooms revenue of their own kind and land in their own account.
Gift cards
Sell a card for money (cash, card, UPI, a transfer): the day reads the sale as the tender in and Gift cards outstanding up — no folio. Redeem it on any bill as the *Gift card* payment method: the liability goes down. Expire the cards past their date: what was never spent is breakage. The card's number and balance are the record.
Loyalty, service charge
Points earned are a cost and a liability, burned they come back, expired they are breakage — the hook the CRM will post to. Once a month, the staff's share of the service charge moves from revenue to *Service charge payable to staff*; payroll clears it.
Deferred revenue
*Advance deposits* lists what is held on stays not yet arrived and functions not yet held — the gross view, as at a date. On the guest ledger an advance stays net, as it always has.