Accounting for Sales via Ticketing Agents


We occasionally sell places at training sessions via a ticketing agent, though most of the time these places are sold direct to clients. How ought we account for such sales in terms of client vs supplier? Is it acceptable to name the agent as a ‘client’ and lump all sales together, or should we split-out the sales to the end-purchasers?

If the former, I find it awkward that we appear to need to have the agent listed as both a client and supplier, in order to account for income and fees.

The tickets sold via an agent, do they hold onto your funds and pay you as a lump sum later? Do they deduct their charge from this sum?

You could lump all such sales into one generic client called “Ticketing Agent”, this is the easiest way if you don’t need to provide the end client (the person purchasing the tickets) with an invoice.