會計入賬 - 支票銀碼有誤

Should be Membership Fee Received in Advance.
This will be reflected as Current Liability until this is either recognised in the Membership Fee Income in future or being claimed back by the member. If the member claims back this amount, simply Dr. this account and Cr. Bank.

你正確應該入應付賬，因為一般學會及團體均屬於非牟利，而你亦唔可以就咁呑咗，影響團體誠信。
希望幫到你！

餘下的 $50 將要在預收帳記帳, 或入暫記帳.

我覺得有兩種做法:

1. 幫個會員開個current account (就好似Law firm幫客開client account咁!)
Dr Bank (Asset)
Cr Client Account (Liability)

或者,
2. 用revenue in advance, 但要留意deferred tax issue.
Dr Bank (Asset)
Cr Revenue in Advance (Liability)

到下一個financial year, 睇情況, 再reverse返個$50出o黎!

入other income, 如到時收噃, 味入Menbership fee discount