Traditional Culture Encyclopedia - Hotel accommodation - Hotel accounting processing

Hotel accounting processing

Hotel accounting and financial processing is divided into the following aspects:

1. Preparation of daily business income summons Accounting practice The basis for preparing income summons is the daily sales summary report form and trial calculation Balance sheet. The preparation method of the income voucher is: Debit: Accounts receivable - Guest account receivable - Street ledger - Detailed accounts receivable - Team bank deposit Credit: Business income accounts payable - Telephone charges.

2. Street ledger and guest account distribution table statistics. Street ledger and guest account include banquet accounts of external units, employee private accounts, discount cards, and bills due but not returned, etc. The income auditor Every day, the street account and guest account statistics tables must be filled in and distributed.

3. Account processing after the guest clears the receivables. After the guest receives the hotel’s reminder notice, he is required to settle the accounts receivable to the hotel within 30 days. When a guest makes a payment, the hotel should issue an official receipt and submit it to the guest as a proof of settlement.

The revenue auditor will conduct accounting processing every day based on the customer's payment content and amount: before preparing the accounting voucher, first find out the company's account number, account reference number and payment content, and fill in the Daily cash receipts record sheet.

4. Analyze the content of the report based on the monthly accounts receivable statement records and items for collection of accounts receivable exceeding 60 days. For all customers whose receivables are outstanding for more than 60 days, reminders will be made again. Before accounting practice reminders, first understand the specific contents of unpaid accounts and report the situation to the financial manager.

The financial manager shall issue a reminder letter and send it to the guest together with a copy of the payment notice; promptly respond to the questions raised by the guest, negotiate solutions, and remove obstacles to clearing accounts receivable as soon as possible.

5. Responsible for entering the prepared accounting vouchers into the financial computer system.