Airticket business

1. For Purchases of Airtickets

Purchase a/c Dr.

To Cash/Bank A/c

2. For Sales of Airtickets

Cash/Bank/Party A/c Dr.

To Sales A/c

3. For Commission Received (Assuming you are receiving this seperately and not difference between purchase and Sales price)

Cash/Bank/Party A/c Dr.

To commission received a/c (This ledger has to be shown in Other/Sundry Income)

If commission amount is difference between Sales price and purchase price of tickets then you do not have pass entry no.3