Hotel accounting procedures?

1. Accounting procedures are accounting forms, which are the combination of accounting vouchers, accounting books, accounting statements and accounting organization procedures. According to the direct basis for registering the general ledger, it can be divided into: accounting processing procedures for accounting vouchers, accounting processing procedures for summarizing accounting vouchers, accounting processing procedures for summarizing accounts, accounting processing procedures for journal general ledger, and accounting processing procedures for multi-column journals.

2. The basis, characteristics and differences of accounting procedures can be summarized in one sentence: the direct basis for recording in the general ledger is different.

3. Grasp the advantages and disadvantages of different accounting procedures and understand their different application scopes. In particular, we should focus on three accounting procedures: accounting procedures for accounting vouchers, accounting procedures for summary accounting vouchers, and accounting procedures for summary accounts, among which accounting procedures for accounting vouchers are the most basic.