I am a novice accountant, please help me to solve the problem of how hotel accountants do accounts.

I am a novice accountant, please help me to solve the problem of how hotel accountants do accounts. The inventory of the hotel is divided into: drinks (stock goods), purchased vegetables, dry seasoning (raw materials) and room linen (materials and supplies).

Hotel accounting must be set very carefully, such as: main business income-seafood, main business income-snacks, main business income-local dishes and so on. And the main business cost should also be set like this.

The kitchen should do an inventory once a month, and then push back the cost, which is balance+purchase-inventory = sales materials (carry-over cost).

There are also drinks in the guest room, drinks in the catering bar, and the inventory method is the same.

Only by slowly summing up experience in practice can we fully understand it.

I'm a novice, please help me to make accounting entries 1, borrow: raw materials 20000.

Loan: the production cost is 20,000 yuan.

2- 1. Borrowing: entrusted processing materials 10000.

Loan: raw materials-material B 10000

2-2. Borrow: entrusted processing materials 1000.

Loan: bank deposit 1000.

3- 1 Borrow: raw materials 1 1000

Loan: entrusted processing materials 1 1000.

3-2. Borrow: entrusted processing materials 10000.

Loan: goods in stock-product C 10000

Borrow: entrusted processing materials 1000

Loan: bank deposit 1000.

Borrow: available-product C (different from the best one above) 1 1000.

Loan: entrusted processing materials 1 1000.

4- 1 borrowed goods inventory 500

Loan non-operating income 500

4-2 Loan: Non-operating expenditure is 9000 yuan.

Other receivables 1000

Loan: goods in stock 10000

5- 1 Debit: asset impairment loss 1000.

Loan: provision for inventory depreciation 1000

5-2 Value-added, no need to enter

How do hotel accountants keep accounts? Hotel accounting should establish basic accounts: journal, subsidiary ledger and general ledger. Food expenses should be recorded in the breakdown of catering operating costs, and accommodation items should be recorded in fixed assets, such as TV and furniture, and electricity expenses should be recorded in operating expenses.

It is necessary to check the accounts of the daily land recovery bill and ensure that the printed contents on the bill are correct. For more information, please refer to hotel accounting practices:

Characteristics of hotel accounting practice: detailed: systematic introduction of hotel management knowledge and accounting. Rich examples and strong operability. Content Frontier: Incorporated the relevant provisions of the new enterprise accounting standards promulgated by the Ministry of Finance.

Comprehensive knowledge: such as accounting, besides the main business of the hotel, it also introduces in detail the administrative management, engineering maintenance, fleet, self-run staff canteen, bad debts, etc. Reserves, trading financial assets, inventory depreciation reserves, fixed assets, intangible assets, goodwill, owners' equity, previous year's profit and loss adjustment, foreign exchange receipts and payments, debt restructuring and other economic business accounting.

In accounting analysis, it introduces accounting statement analysis, forecast analysis and decision analysis. The audit part introduces a lot of scientific and practical audit knowledge.

1, hotels are generally divided into three parts for accounting. The first is the procurement cost of food and non-food materials. Second, the maintenance and use costs of mechanical equipment. Third, labor costs. The guest's checkout problems can be divided into four categories, 1 cash, 2 credit cards, 3 checks and 4 bills (suspense), which are best recorded in the daily turnover report.

2. According to the enterprise scale and accounting requirements, determine the accounting methods of related costs: such as directly recording costs; Or, put it in storage first and record it in raw materials, and record it in cost with recipients. Generally speaking, if the enterprise is small and the accounting requirements are not high, it can be directly included in the cost.

3. If the other party can provide a formal invoice, vegetables and meat can be directly recorded in the "main business cost". If there are warehouses, rice oil and seasonings, they can be recorded as "raw materials" first, and recorded as "main business cost" when they are used. If there is no warehouse, the other party can also provide a formal invoice or directly record it as "main business cost".

4, gas, can be credited to "non-operating expenses-gas fee". The purchased drinks, if there is a warehouse, can be recorded as "inventory goods" first, and then the cost is carried forward after being sold; If you are qualified to sell cigarettes, the accounting method is the same as before.

5. Chef's salary is recorded as "operating expenses-salary" and not as cost. The salary of service personnel can also be recorded as "operating expenses-salary", and other managers can be recorded as "management expenses-salary". Generally speaking, wages should be accrued first.

5. Decoration expenses are recorded in "long-term deferred expenses", and the amortization period refers to the lease contract period.

Financial treatment of hotel accounting;

1, prepare daily operating income summons

The basis for preparing the income summons is the daily sales summary report and trial balance. ? How to compile the income voucher is: Debit: accounts receivable-customer accounts receivable-settlement-detailed accounts receivable-team bank deposit loan: operating income? Accounts payable-telephone charges

2, street account, guest account distribution statistics

Street accounts and guest accounts include banquet accounts of other units, personal accounts of employees, discount cards and bills that should be returned but not returned. Income auditors should fill in the statistics of street accounts and guest accounts every day and distribute them. Prepare to record the expenses of each account in time. Make a statement once a month and prepare to fill in the summary table of street account and guest account at the end of the month.

3, clean up the accounts receivable after the guest accounts.

After receiving the reminder notice from the hotel, the guest is required to settle the accounts receivable with the hotel within 30 days. When the guest pays, the hotel should issue an official receipt and submit it to the guest as a settlement voucher. The revenue auditor will handle the accounts every day according to the content and amount paid by the guests. Before compiling accounting vouchers, we must first make clear the company account number, account reference number and payment content, and fill them in the Daily Statement of Cash Income.

4, more than 60 days of accounts receivable dunning.

According to the monthly accounts receivable report records and accounts analysis report content. For all customers whose accounts receivable have been temporarily recorded for more than 60 days, make another dunning. Before dunning, know the details of unpaid accounts and report the situation to the financial manager. The financial manager sends a reminder letter and sends it to the guests together with a copy of the payment notice; Answer the questions raised by the guests in time, negotiate solutions and remove the obstacles of accounts receivable as soon as possible.

5, responsible for the preparation of accounting vouchers input financial computer system.

How to do the manual account of hotel accountant? 1, set the subjects first, generally to the secondary subjects;

2. Establish account books (cash account books, deposit journals, general ledger and subsidiary ledger);

3. Make vouchers, keep accounts, summarize subjects and enter accounts;

4. Confirm revenue (invoiced) and cost (related invoices);

5. Confirm three expenses (management expenses, sales or operating expenses and financial expenses;

6. Accrued wages;

7, at the end of the month according to the accrual basis, share the cost;

8. Confirm fixed assets (depreciation);

9. Accounting statements and tax returns.

I am a novice, how to make accounting entries? Two accounting entries should be made. First of all, withdraw cash from the bank, cash increases, and bank deposits decrease:

1, Debit: cash 5000.00

Loan: 5000.00 yuan in bank deposit.

2. Debit: other receivables -Momo 5000.00

Credit: cash 5000.00

I hope I can help you!

Excuse me, how to make accounting entries? I am a novice borrower: other receivables.

Credit: cash

The accountants helped me. I'm a novice and it's my first time to pay. Because the invoice was not received, the advance payment was made at that time.

Debit: prepaid account 100

Loan: cash or bank deposit 100.

Invoice receipt for the second payment

Borrow: expenses or inventory (depending on what you pay) 200.

Credit: prepaid account 100

Bank deposit or cash 100

If you remember correctly the first time, make the opposite entry as it is and rush back.

Do it again.

Borrow: expenses or inventory (depending on what you pay) 200.

Bank deposit or cash 200

Please help me answer the following accounting questions. My answer is: 1.6 million yuan.

Upon acquisition: debit: transactional financial assets 200.

Interest receivable 8

Investment income 1

Loans: bank deposits 209

Interest received: Bank deposits 8

Credit: interest receivable 8

08 65438+ February 3 1 2 12-8=204

Debit: trading financial assets 4 Debit: interest receivable 8

Credit: gains and losses from changes in fair value 4 Credit: investment income 8

June 5438+1October 5, 2009: Debit: bank deposit 8.

Credit: interest receivable 8

Loan on April 20, 2009: Yinhuicun 2 16.

Loans: trading financial assets 204 loans: gains and losses from changes in fair value 4

Loan: investment income 12 loan: investment income 4

12=4= 16

I'm a novice, and I'm looking for answers about accounting, borrowing and bookkeeping. Thank you. Taxes and surcharges, main business, profit and loss account.