Hotel front desk deposit and refund! (worked as a cashier at the front desk and a financial clerk)

1. can be paid from the operating funds of other departments. If the amount is small, the cashier can pay in advance to offset the next day's operating expenses.

2. Use the reserve fund.

Example: The deposit should be refunded 1000 yuan, but the actual cashier is only 700 yuan.

Accounting entries:

When the guest pays the deposit:

Debit: cash 1000

Loan: Other payables-/kloc-Room 0/000.

When the guest returns the deposit, he will use the reserve fund:

Borrow: Other payables-/kloc-Room 0/000.

Credit: cash 700

Reserve fund 300

In reality, we should judge according to experience and prepare appropriate and sufficient reserve funds.