Gaming & Casinos

How to Record Keno Revenue and Payouts

Journalizing the daily keno write (wagers) and payouts to determine the daily win or loss.

Account NameTypeDebit ($)Credit ($)
Cash at CageDebit12,000.00-
Keno Payouts (Expense/Contra-Revenue)Debit8,500.00-
Keno Revenue (Gross Write)Credit-20,500.00

💡 Accountant's Note

Keno revenue is recorded as the total amount wagered (write), while payouts are recorded separately to determine the hold percentage for the shift.

Practitioner & Systems Framework

💻 ERP Architecture

Keno system interface usually batches totals to the GL at the end of the gaming day.

⚠️ Audit Flags

Hold percentages significantly outside the mathematical house edge for the specific keno paytable.

📄 Required Documentation

Keno Write and Payout Report, Voided Ticket Log.

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Expert Analysis by Qusai Ahmad

General Accountant Supervisor & IFRS Specialist

Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.

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