From an accounting perspective, you could set these deposits up as a liability, rather than income. For example, you collect the cash, but you have to pay them to another entity. They are not yours to keep, nor are they funds collected specifically for your services. You could name the liability account something in the nature of "Upfront Deposit." When you issue payment to the tour company, the liability has now been satisfied.
Handling the entry in this matter affects balance sheet accounts only: assets for the cash received/paid, and liabilities for the amount due and payment. This does not affect any income or expenses for your business.
However, if you take any fees from these particular funds, you will need to account for them as income.
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