Australia Registration payments & Fees

[Dwill03]

Hi,
Just wondering what would be the best accounting entry for the following situation.
I am doing the books for a non profit local football club.
Registration fees are collected online through an agent.
The fees are paid by the player and then the online provider takes out a small commission/fee and then puts the rest into the clubs back account. Usually as a bulk payment of all fees made on a particular date.
For example:
Jo plays for the senior team. Jo pays $120 registration through Sportfees online. Sportsfees takes out $2 in fees. Fred plays for the junior team and pays $120 in registration. Sports fees takes out $2 in rego fees. Sports fees pays $236 into the clubs bank account.

I want to account for the fees that we are charged to show that the player has payed the full $120 rego fee. However I need to show the amount earned by each individual team do I can't do a bulk fee entry as I need to segregate the teams.

My first thought was:

DR Cash at Bank $236
CR Rego fees Senior $118
CR Rego Fees Senior $118

But I want to account for the fees that we are paying to truely reflect the expenses of the club. So would this work

DR Cash at Bank $236
DR Fee Expense $4
CR Rego fees Senior $120
CR Rego Fees Senior ($2) - A NEGATIVE ENTRY
CR Rego Fees Junior $120
CR Rego fees Junior ($2) - a negative entry

Any help would be appreciated!!!!

 

[Marcio]

What do you mean about negative entry? Because the way I see it should be done is like this:

DR Cash at bank 236
DR Fee Expense 4

CR Rego fees (sales) Senior 120
CR Rego fees (sales) Junior 120

If you summarise both side it will then be equal to 240, the analysing of fee you will see under DR Fee Expense.