The work content of hotel supplies accountant and clerk

Accounting work is mainly divided into three levels, cashier, bookkeeping accounting and financial management.

The cashier's main job is to register the cash book and deposit journal; Keep the seal and certificate of the project; Responsible for the field work in banking and taxation; Assist bookkeeping accountant to do some basic work, such as auditing reimbursement forms.

The job of bookkeeping accounting is to register general ledger and subsidiary ledger; Make balance sheet, income statement, cash flow statement, etc.

The work of financial management belongs to the management, which carries out macro control over the company's funds; Manage all aspects of the finance department.

1, accounting personnel should abide by professional ethics in accounting work, establish good professional quality, rigorous work style, strictly observe work discipline, and strive to improve work efficiency and quality.

2, accounting personnel should be familiar with financial laws, regulations, rules and the national unified conference system, and combined with accounting work for extensive publicity.

3, accounting personnel should be in accordance with the accounting laws and regulations and the national unified accounting system, procedures and requirements for accounting work, to ensure that the accounting information provided is legal, true, accurate, timely and complete.

4, accounting personnel should be familiar with the business management of the unit, the use of accounting information and accounting methods, in order to improve the internal management of the unit, improve economic efficiency.

5, accounting personnel should keep the accounting data of the unit. Except as provided by law and agreed by the unit leader, the accounting information of the unit shall not be provided or disclosed to the outside world without authorization.

6, accounting personnel should participate in accounting training in accordance with the relevant provisions of the state.

7, the setting and use of accounting subjects, should comply with the provisions of the national unified accounting system of public institutions. According to the requirements of the national unified accounting system, under the premise of not affecting the accounting requirements, the summary of accounting statements and the external unified accounting statements, accounting subjects can be set and used by themselves according to the actual situation.

8. The fiscal year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.

9. Accounting personnel shall carefully examine the original vouchers and accounting vouchers. The contents of the original voucher must include: the name of the voucher; Date of filling in the voucher; The name of the unit or individual who fills in the voucher; Signature or seal of the agent; The name of the unit that accepts the certificate; Economic business content; Quantity, unit price and amount. Accounting vouchers must have: date of filling in vouchers; Voucher number; Economic business summary; Accounting subjects; Amount, the number of original documents of additional tax. When problems are found, they should be corrected in time. After examination, it shall be sealed or signed.

10, accounting personnel should set up general ledger and subsidiary ledger according to regulations. The activation account book should indicate the company name and account book name on the cover, and fill in the activation form.

165438+ Sign or seal the accounting voucher after registration.

12. The accountant should close the account at the specified time. Before closing the account, register and record all the businesses that occurred in the current period, and make the ending balance of each account.

13. Prepare accounting statements according to the completely registered and verified accounting books and other relevant materials, so that the figures are true, the calculations are accurate, the contents are complete and the explanations are clear. Report the main financial indicators and analysis results to the unit leaders regularly or irregularly. And report it in time according to the time limit stipulated by the District Education Commission.

14. Collect, review and check all kinds of accounting data of the unit on a regular basis according to the regulations and requirements of the higher authorities on the management measures of accounting files, arrange and file them, compile a catalogue, bind them into volumes, and keep them properly to prevent loss and damage.

15. To strengthen the daily management of fixed assets, we should implement the principles of "unified leadership, division of labor management, graded responsibility, rational allocation, combination of management and use, and make the best use of everything", and put the responsibility on people, so that fixed assets can always be kept in a good usable state.