As a general ledger accountant in the hotel industry, what is the workflow?

1. View original voucher

(1) Original foreign vouchers. Vouchers obtained by the business manager from other units when the business occurs or is completed, such as supplier invoices, bank payment notices, etc.

(2) Self-made original vouchers. Vouchers made by the unit and filled in by relevant departments or personnel, such as material receipts, requisition lists, payroll, receipts, sales invoices, cost calculation sheets, etc.

2. Fill in accounting vouchers

You can summarize similar original vouchers before the end of the month and fill in accounting vouchers, or you can fill them at any time. But don't reverse the time order.

Make accounting entries according to the bookkeeping rules of paying back the loan and balancing the loan.

Review is to see if there are any mistakes.

4. Accounting should be based on accounting vouchers.

Essential books for small-scale companies: cash book; Bank journal; General ledger; Three-column ledger

5. Prepare accounting statements

1, filled in according to the general ledger account balance. You can fill in the column directly according to the ending balance of relevant general ledger accounts (such as notes receivable and short-term loans), and some need to fill in the column according to the ending balance of several general ledger accounts, such as monetary funds, according to the total ending balance of cash, bank deposits and other monetary funds.

2. Calculated according to the general ledger account balance. For example, "accounts payable" should be filled in according to the ending credit balance of related detailed accounts of "accounts payable" and "prepayments".

3, according to the total account and detailed account balance analysis and calculation. Such as "long-term loan", you need to deduct the detailed account of "long-term loan" from the general ledger account balance of "long-term loan" to analyze and calculate the long-term loan within one year.

4. Check the registration records. Some information in the notes to accounting statements needs to be compiled according to the records in the reference register.

6. Tax declaration

1, VAT:

Sales or purchases of goods and provision of processing or repair services are subject to VAT. The VAT rate of small-scale taxpayers is 4%-6%.

2. Business tax:

Taxpayers of business tax are units and individuals that provide taxable services, transfer intangible assets or sell real estate in People's Republic of China (PRC).

Different industries have different business tax rates. General freight is subject to a business tax rate of 3.0%, and logistics services are subject to a business tax rate of 5.0%. In all aspects of logistics, transportation, loading and unloading are 3%, and warehousing, distribution and agency are 5% according to service industry.

3. Local taxes:

Local taxes are also paid, that is, on the basis of business tax, urban construction tax (5%, 1%, depending on the size of the city) and 3% are levied respectively, and education surcharge and local education surcharge 1% (or 2%, different cities).

4. Income tax:

Both business and service industries should pay enterprise income tax according to profits. Specific collection method: according to the requirements of the enterprise income tax return, fill in the income, cost, expenses and expenses item by item, calculate the profit, make tax adjustment according to the relevant provisions of the tax law, calculate the taxable income, and calculate the taxable amount according to a certain tax rate (33%). The statutory tax rate is 33%, but the annual taxable income is less than 30,000 yuan (including 30,000 yuan), and the tax rate is reduced by 18%; If the annual taxable income exceeds 30,000 yuan to 654.38+10,000 yuan (including 654.38+10,000 yuan), the tax rate will be reduced by 27%. More than 65438+ million 33%.

These taxes should be enough for you.

1, VAT and consumption tax declaration

Taxpayers shall file their own tax returns or entrust social intermediary agencies to the tax return window of the tax service hall of the local national tax authorities within the next month 1 to 10, and the following materials shall be presented when filing:

(1) tax return;

(2) Financial meeting statements and explanatory materials;

General VAT taxpayers also need to provide: VAT application deduction voucher, monthly report of invoice collection and storage, detailed list of VAT output tax and input tax, and other materials required to be declared by national tax authorities.

2. Business tax declaration

Taxpayers of financial business tax shall file tax returns within 10 days after the end of the quarter, and taxpayers of insurance business tax shall file tax returns within 10 days after the end of the month, with the following contents:

(1) business tax return;

(2) Financial meeting statements and explanatory materials;

(3) Other information that needs to be declared.

3. Enterprise income tax declaration

Taxpayers of enterprise income tax shall make a prepayment declaration within 15 days after the end of a month or quarter, make an annual declaration within 45 days after the end of a year (enterprises and units that collect taxpayers shall submit their returns to the local tax authorities within 15 days after the end of a quarter or within 45 days after the end of a year), and make final settlement within 4 months after the end of the year. When reporting, you must have the following information:

A. Quarterly advance payment

(1) income tax return;

(2) Financial and accounting statements and explanatory materials.

B. Annual remittance

(1) income tax return;

(2) Schedule of income tax return;

(3) Financial and accounting statements and explanatory materials;

(4) Other information.

Lending plan

It is a double-entry bookkeeping method with "debit" and "loan" as bookkeeping symbols. Its basic principles include accounting symbols, account structure, accounting rules and trial balance method.

(1) Accounting symbols: debit and credit.

(2) Account structure: All accounts are designated as "debit" on the left and "credit" on the right, with one party registering more and the other party registering less. Among them, the debit registration of assets, costs and profit and loss expenses increased, the credit registration decreased, and the ending balance was debited; Liabilities, owners' equity and profit and loss accounts shall be credited when increasing, debited when decreasing, and the ending balance shall be in the credit.

(3) Bookkeeping rules: if there is a loan, there must be a loan, and the loan must be equal.

(4) Trial balance: under the debit and credit bookkeeping method, trial balance is achieved by compiling the trial balance of general ledger account or the trial balance of current amount of general ledger account.

Closing balance = opening balance+current increase-current decrease.

Asset category: ending debit balance = opening debit balance+current debit amount-current credit amount.

Liabilities and owners' equity: ending credit balance = opening credit balance+current credit amount-current debit amount.

The most basic and commonly used accounting subjects

First, the asset class.

Bad debt provision for cash, bank deposits, other monetary funds, notes receivable, accounts receivable and other receivables.

Prepaid materials, raw material procurement, commodity inventory, accumulated depreciation of fixed assets, and liquidation of fixed assets.

invisible assets

Two. debt

Short-term loans payable notes payable accounts receivable in advance other payables payable employee salaries payable taxes long-term loans long-term payables.

Third, the owner's equity category

Paid-in capital, capital reserve, surplus and profit distribution this year

Four. Profit and loss category

Main business income, other business income, non-business income, main business cost, business tax and surcharges

Other business expenses, sales expenses, management expenses, accounting expenses, non-operating expenses and asset impairment losses.

income tax expense