What is the theme of the tea purchased by the hotel for free use in the guest room?

The hotel's purchase of guest room consumer goods belongs to the purchase of disposable goods. Included in disposable goods.

Accounting method for disposable articles:

Accounting of disposable articles: toothbrushes, combs, slippers and other disposable articles provided to guests free of charge are provided according to the number of people who should live in the room. Some guests don't like disposable tableware, so they don't need it or take it away. The floor attendant can recycle it. If we strengthen the management of accommodation near Xiamen Island Road, we can save space. Attendants should fill in the Statistical Table of Room Consumables when distributing disposable supplies every day, and establish a supervision mechanism when distributing disposable supplies to rooms. Hotel disposable articles are generally purchased from the general warehouse, and then directly collected by the accounting practice of the guest hotel to the garage department in batches, stored in the warehouse of the housekeeping department, and distributed according to the actual quantity every day.

Accounting treatment is as follows:

(1) When picking up the goods from the hotel warehouse: borrow: materials-housekeeping warehouse-disposable items (registered) and borrow: materials-hotel warehouse-disposable items (registered).

(2) According to the actual consumption report of Housekeeping Department at the end of the month:

Borrow: main business cost-housekeeping department-material consumption

Borrow: materials and supplies-Housekeeping warehouse-disposable supplies.

At the end of the month, make an inventory to confirm whether the accounts are consistent. If not, find out the reason and deal with it accordingly. Using the above method to register disposable supplies item by item is beneficial to material supervision, but the disadvantage is that accounting is more complicated. In practical work, the back extrusion method can also be used for calculation. The reverse extrusion method is to directly record the amount charged by the housekeeping department in batches into the "business indirect expenses" account, then write off the actual consumption amount of this month at the end of the month, and then transfer it from the "business indirect expenses" account to the "main business cost" or "sales expenses" account. This method is simple in accounting, but it is not conducive to material supervision.