How to do hotel accounting_Hotel accounting process

The salary of accountants in hotel and catering companies is relatively high. Many people are curious about the accounting methods of hotel and catering industry accountants. Then I will help you learn the basic knowledge of accounting in the hotel! The accounting process of the hotel industry

1. Preparation of daily business income subpoenas

Preparation of income subpoenas The basis is the daily sales summary report form and trial balance sheet.

The preparation method of income voucher is:

Debit: Accounts receivable? Guest account

Accounts receivable? Street account? Details

Accounts receivable? Team

Bank deposits

Credit: operating income

Accounts payable? Telephone charges

2. Street ledger and guest account distribution table statistics

The street ledger and guest account include external party banquet accounts, employee private accounts, discount cards and unanswered bills, etc. The income auditor must do this every day. Fill in the street account and guest account statistics forms and make allocations. Be prepared to record charges to each account in a timely manner. Make daily and monthly balances, and prepare for filling in the street account and guest account summary forms at the end of the month.

3. Account processing after the guest clears the receivables

After the guest receives the hotel’s reminder notice, he is required to settle the accounts receivable with the hotel within 30 days. When a guest pays, the hotel should issue an official receipt and submit it to the guest as a proof of settlement. The revenue auditor will conduct accounting processing every day based on the content and amount of the customer's payment: before preparing the accounting voucher, first find out the company's account number, account reference number and payment content, and fill them in the daily cash income record form .

4. Debt reminders for receivables exceeding 60 days

Analyze the report content based on the monthly receivables statement records and items. For all customers whose receivables are outstanding for more than 60 days, we will make another reminder. Before the reminder, we first understand the specific contents of the unpaid accounts and report the situation to the financial manager. The financial manager shall issue a reminder letter and send it to the guest together with a copy of the payment notice; promptly respond to the questions raised by the guest, negotiate solutions, and eliminate obstacles for the settlement of accounts receivable as soon as possible.

5. Responsible for entering the prepared accounting vouchers into the financial computer system.

3. Working procedures of the Cost and Accounts Payable Group

The Cost and Accounts Payable Group is an important organization that makes good use of and manages funds. Strengthening the management and supervision of funds is one of the important responsibilities of cost accountants. Each accountant must understand and master the ins and outs of funds, control cost and expense standards, and enable the normal turnover and use of funds. The main contents of his work are:

(1) Check collection and settlement

The buyer will purchase the goods based on the specific content of the day's purchase and approval by the head of the purchasing department. Invoices and inspection orders are sent to the Finance Department for checkout procedures. When checking out, the cost accountant must check the five major elements of the invoice: A. The date of invoice issuance; B. The name of the goods purchased; C. The quantity and unit price of the goods purchased; D. Whether the size and amount are consistent; E. The official seal of the unit holding the invoice. Check whether the inspection voucher is consistent with the invoice amount, whether the signatures of the person in charge, the inspector, and the consignee are complete, and cancel the purchase order. After verification, fill in the amount and purchase content in the check collection register, and then transfer it to the daily bank expenditure statistics.

(2) Daily bank disbursement statistics

The disbursement cashier must provide the daily bank disbursement amounts to the income cashier to prepare daily bank statements. Before counting, first fill in the expenditure register according to the order of the check number and the time when the transfer commitment order occurred, indicating the date of bank expenditure, name of the paying unit, payment amount and purchase content. After checking according to the checkout procedures, you can prepare the payment statements for each bank. The statistical table is in two copies, one copy is submitted to the cashier as the basis for preparing bank daily statements, and the other copy is used for review and reference. The expenditure amount of each bank in the statistical table must be consistent with the amount filled in the expenditure register every day.

(3) Expenditure voucher preparation procedures

Expenditure vouchers are accurately reflected in the accounts in accordance with the accounting principles of accrual basis and the instructions for use of accounting subjects. Expenditure voucher preparation The procedure is:

1. Fill in the name of the paying unit; 2. Fill in the payment date; 3. Fill in the summary of economic business content; 4. Fill in the accounting subjects and account numbers; 5. Fill in the amount of economic business.

In the actual preparation process, it is necessary to ensure that the invoice amount is consistent with the check stub record, the various receipt records are consistent with the invoice amount, and the total amount of the expenditure voucher is consistent with the invoice amount.

Responsible for entering the prepared accounting vouchers into the financial computer system.

(4) Materials and supplies requisition fee allocation procedures

The cost accountant will review the outbound orders transferred from the item warehouse accountant and check each outbound order Whether the unit price of the quantity and the total amount are correct are correctly reflected in the account in accordance with the accounting principles of accrual basis and the instructions for using accounting subjects. With the department as the accounting unit, fill in the expense distribution detailed list by subject classification and make the outbound amount Consistent with the third-level account records, this table is used as a carryover voucher for outbound expense preparation at the end of the month. And be responsible for inputting the prepared accounting vouchers into the financial computer system.

(5) Procedures for reporting the loss of food and beverages

1. Procedures for reporting the loss of consumed food and beverages

Reporting the consumed food and beverages in restaurants and kitchens In the event of a loss, a loss report form must be filled in and approved by the restaurant manager or head chef, catering department manager, and catering cost accountant before accounting can be processed. If careless work results in financial losses, the department manager must provide handling opinions and transfer them to the Finance Department for financial processing.

2. Procedure for reporting damage to food and wine warehouses

When reporting expired or spoiled food or beverages as damaged, they must be approved by the warehouse supervisor, purchasing department supervisor, and financial manager. Only after filling in the outgoing form can you do accounting processing.

(6) Catering cost allocation procedure

Check whether the amount of food and wine stored in the warehouse for this month is accurate, and make sure that the general ledger is consistent with the third-level ledger.

1. Prepare food and beverage transfer vouchers based on the outbound order summary table.

2. According to the cost rate of the previous month, social entertainment expenses will be carried forward.

3. According to the transfer record summary table, carry forward the transfer costs of each restaurant and kitchen.

4. Carry forward the cost of raw materials used for fruit baskets for VIP guests.

5. Carry forward the cost of raw materials used in selling food.

6. Responsible for entering the prepared accounting vouchers into the financial computer system.

(7) Contents of catering cost report preparation

1. Catering business summary report

2. Catering sales comparison table

3 , Food cost report

4. Food turnover report

5. Beverage cost report

6. Beverage turnover report

7 , Tobacco cost report

8. MINI-BAR statistical table hotel industry accounting account setting

1. Asset category

(1) Cash

< p> Each item of cash is divided into two categories: RMB and foreign exchange.

Calculate the cash on hand in the hotel and find the reserve funds and petty cash reserves.

Set up a "cash journal" and register it day by day according to the payment voucher and the order of business occurrence.

(2) Bank deposits

Calculate various deposits deposited by the hotel into the bank.

According to the different currencies such as RMB and foreign currency (mainly converted into US dollars), which are deposited in different banks, "bank deposit journals" are set up respectively, and the balance is registered one by one according to the receipt and payment voucher days, and the balance is settled.

RMB is used as the unit of account. For US dollar or other foreign currency deposits, when registering the foreign currency amount, it will be converted into RMB for registration according to the bank exchange rate on that day.

(3) Accounts receivable

Calculate the other party’s arrears from the operating income of hotel commercial buildings, apartment residential buildings, restaurants, shopping malls and their ancillary projects.

It is divided into different categories such as travel agencies, companies, units, customer accounts, credit cards, tenants, street accounts, etc., and separate accounts are set up according to groups or individuals.

Set up a dedicated person to collect accounts. For accounts that cannot be collected, the reasons must be identified and held accountable, and relevant certificates must be obtained. Report to the financial director and general manager for approval and convert it into bad debt loss.

(4) Other receivables

Calculate other receivables not included in accounts receivable, including deposits, insurance compensation payable, etc.

Prepare monthly detailed statements for accounting according to different currencies and debtors.

(5) Prepaid expenses

Accounting has already occurred, but should be borne by the current period and subsequent periods respectively, such as prepaid insurance premiums, etc.

Fees with a smaller payment amount, not exceeding RMB (determined by the hotel), are not included in this subject.

Each deferred expense is generally amortized within 12 months.

(6) Inventory accounting

Raw materials, flavored oils, semi-finished products, cigarettes, wine, drinks and other inventory products used in restaurants to make food and materials stored in the warehouse that have not yet been used , supplies and various packaging containers reserved for packaging and selling food.

Various types of inventory are managed by dedicated personnel according to different categories of warehouses, detailed account registration is set up according to product names, and regular inventory is taken.

(7) Other current assets and other current assets that do not belong to the above six accounts belong to this account.

According to different types or projects, prepare monthly detailed statements for accounting.

(8) Fixed assets

Calculate the original prices of all fixed assets.

The so-called fixed assets refer to houses, buildings, machinery and equipment, transportation equipment and other equipment with a service life of more than one year or a unit price of more than RMB (determined by the hotel).

The first batch of purchased business equipment, such as linens, porcelain, glassware, gold and silverware, etc., is still a fixed asset even if it is below the RMB amount (determined by the hotel).

(9) Accumulated depreciation

Calculate the standard for extracting the depreciation amount of fixed assets, extract the depreciation amount by project, and set up a registration card for registration.

According to the spirit of the cooperative operating contract, the depreciation amount withdrawn every month will be used first to return capital.

(10) Start-up expenses (referring to new hotels)

Calculate the expenses paid for setting up a business. The number of months this subject will be amortized after opening is determined by the hotel. Funds received from monthly distributions are given priority to return to investors.

(11) Other deferred expenses

Calculate expenses that have a large one-time payment amount and a long time to take effect and should not be fully borne in the current period, such as equipment maintenance fees and advertising fees. , Update of fixed assets before principal and interest are paid off, etc.

Each item usually needs to exceed RMB 100,000 or be determined by the hotel.

Expenses will be transferred on schedule according to the project’s effectiveness time.

2. Liabilities

(1) Accounts payable

Calculate the purchased equipment, supplies, food raw materials for restaurants, drinks and the supply of labor services and the amount in arrears.

For units with large current amounts and frequent transactions, separate detailed accounts should be set up according to different currencies and unit account names.

(2) Wages payable

Calculate the various wages payable to employees in the current period, including fixed wages, floating wages, bonuses and subsidies, etc.

According to the detailed account of wages payable.

(3) Taxes payable

Calculate various taxes payable, such as unified industrial and commercial tax, income tax, license tax, etc.

Set up detailed account registration according to tax types.

(4) Other accounts payable and tax accounting

Other payables other than accounts payable and taxes payable, including handling fees payable, compensation fees payable, deposits, Various temporary payment in advance, etc.

Prepare monthly detailed statements for accounting according to different categories, currencies and creditors.

(5) Withholding expenses

Calculate the accrual of various expenditures within the range of the one-time payment in RMB that is included in costs and expenses but has not actually been paid. Exceeding the scope must be approved by the authority or personnel.

Set up detailed accounts according to the nature of expenses.

(6) Social labor insurance fund

Calculate the social labor insurance fund withdrawn in accordance with regulations. This subject must be earmarked for special use.

(7) Investment to be repaid

This account is a loan account, which is used to calculate the amount of investment that should be repaid this year, and the amount that should be remitted but has not yet been remitted.

3. Capital category

(1) Paid-in capital

Calculate the total capital.

Set up detailed accounts according to investor account names.

(2) Return of capital

This account is a debit account. The same amount of annual undistributed profits plus depreciation of fixed assets and marketing and start-up expenses is used to return capital. The accumulated amount is the total amount returned.

(3) Profit for the year

Calculate the total profit (or loss) realized during the year.

During the annual settlement, the balances of operating income, operating costs, expenses, exchange gains and losses, and non-operating income and expenses are transferred to this account respectively, and the profits (or losses) realized during the year are recorded in this account. ), and finally transfer the balance to "undistributed profits".

(4) Profit distribution

Calculate the distribution of hotel profits and the balance after profit distribution over the years.

4. Profit and loss category

(1) Operating income

Calculate the income from various businesses within the hotel’s business scope.

Operating income is divided into:

Hotel income: guest rooms, catering, taxis, laundry, dance hall, game consoles, music cafes, telephones, telex, gym, sauna, billiards , tennis, bowling, concert hall, beauty center.

Residential building income: rental of high-end apartments and other income from the building.

Income from commercial buildings: rental of office buildings and other income from buildings.

Shopping mall income: income from self-operated shopping malls, rent from leased shopping malls and other income from shopping malls.

Other income: Income that does not fall into the above categories is classified as other income.

(2)Business tax

According to the different tax rates of each business income, calculate the unified industrial and commercial tax, land use fees and other fees and taxes that should be paid in the current period.

According to each business tax, separate accounts are registered.

(3) Direct costs of the business department

Calculate the direct costs paid in the business process.

(4) Direct expenses of the business department

Accounting can divide the various expenses incurred by each department.

According to the division of operating income by each department, it is divided into sub-headings and details of this subject.

Except for the "salary and related expenses" subheading among the direct expenses of each department, the remaining subheadings are named according to the different nature and needs of each department or business.

(5) Non-business department expenses, salaries and related expenses

All administrative and general departments, such as marketing (public relations? sales?) department, property operation The salaries and related expenses of the maintenance department are allocated to this project.

Other indirect expenses: such as administrative and general expenses, marketing expenses, property operation and maintenance expenses, and energy supply expenses.

The sub-items of the above four categories of expenses will be named separately according to different natures and needs.

(6) Non-operating income and expenses

Exchange gains and losses: Calculate exchange gains and losses due to exchange rate differences, and use the realized amount as the actual amount. For changes in the accounting exchange rate, the book balances of the relevant foreign currency accounts will not be adjusted.

Insurance premiums and loan interest: various expenses for house and internal insurance and interest expenses required for normal operations (this account can be offset by bank deposit interest income).

Profit and loss from the sale of assets: Calculate the difference between the net income from the price change of a fixed asset scrapped or sold in advance and the unit price above RMB (determined by the hotel) and the net value of the fixed asset.

(7) Promotion and opening expenses

Calculate the opening expenses incurred in preparation for opening and amortize them on a monthly basis.

The amortized start-up expenses raised in hotel operating activities are used to return investment capital.

(8) Depreciation of fixed assets

Calculate the depreciation charges for fixed assets on a monthly basis.

The depreciation funds withdrawn are usually used to return invested capital.

(9) Investment interest

Interest payable is calculated on a regular basis based on the total investment.

The interest amount is withdrawn and used to return the interest on the capital. Accounting methods for hotel house decoration

A hotel renovated the above-mentioned house into a hotel lobby and private rooms. Huihao Decoration Engineering Company undertook the project, and the contract stipulated that the decoration cost was 800,000 yuan. On September 10, the renovation cost of 100,000 yuan was paid. The decoration was completed on October 20. The actual decoration cost was 860,000 yuan, and it was accepted by the hotel. After receiving the project invoice issued by Huihao Company, we paid RMB 500,000 for the renovation cost and the balance is still in arrears.

(1) When paying the project payment on September 10th

Debit: 100,000 for construction in progress

Loan: 100,000 bank deposits

(2) When the renovation is completed on October 20

Debit: 500,000 construction in progress

Loan: 500,000 bank deposits

Debit: Fixed assets? Fixed asset decoration 860000

Loan: Construction in progress 600000

Accounts payable 260000

In addition, according to the new accounting standards, if the business premises of a hotel and catering enterprise are rented for operating purposes If it is paid in, the renovation costs can be collected through the "construction in progress" account first, and after the renovation is completed, they will be transferred to "long-term deferred expenses" and amortized during the shorter period of the lease period and the renovation service life. >>>More exciting on the next page? Hotel accounting process?