How to do hotel financial management

Hello, Tianjin Silver Star Finance will give you the answer:

Hotel financial management is the responsibility of the finance department to collect, record, classify, summarize and analyze currency transactions in the hotel’s economic activities. As well as the results and conclusions drawn from it, providing operating information to managers for the general manager to make operating decisions, and effective management through the financial department can enable the hotel's operating activities to obtain greater economic benefits, thus promoting the company's continuous development. forward development.

1. Hotel financial management content: conference accounting management

1. Accounting principles

2. Accounting subjects

(1) Asset Category

①Cash

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 daily according to the payment voucher and the order in which the business occurred.

②Bank deposits

Account the various deposits deposited by the hotel into the bank.

"According to 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.

Using RMB 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 based on the bank exchange rate on that day.

③Accounts receivable

Account the other party's debt from the operating income of hotels, commercial buildings, apartment buildings, restaurants, shopping malls and their ancillary projects.

It is divided into travel agencies, companies, units, guest accounts, credit cards, tenants, and streets. Set up separate accounts for different types of accounts such as groups or individuals.

Set up a dedicated person to collect accounts. Accounts that cannot be collected must be investigated for reasons and relevant certificates must be obtained and reported to the chief financial officer. With the approval of the general manager, convert it into bad debt loss

④Other receivables

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

Prepare detailed statements for accounting in different currencies and debtors on a monthly basis

⑤ Prepaid expenses

Accounting has already occurred, but it should be calculated in this period and in the future. Various expenses borne separately during the period, such as insurance premiums, etc.

Expenses that are less than the amount of RMB (determined by the hotel) are not included in this account.

Each deferred expense is generally amortized within 12 months

⑥Inventory

Account of raw materials, oil and flavorings, semi-finished products, cigarettes and wine used in restaurants. , beverages and other inventory goods, as well as unused materials and supplies stored in the warehouse, and various packaging containers reserved for packaging and selling food.

Each inventory is managed by dedicated personnel according to different categories of warehouses, and by product name. Set up detailed account registration and regular inventory.

⑦Other current assets and deposits

Current assets that do not belong to the above six accounts are accounted for in this account.

Prepare detailed statements for accounting based on different types or projects

⑧Fixed assets

The so-called fixed assets refer to the original price. 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 (to be determined by the hotel)

The first batch of commercial equipment purchased. Such as linens, porcelain glassware, gold and silverware, etc., although they are below the RMB amount (determined by the hotel), they are also considered fixed assets.

⑨Accumulated depreciation

Accumulated fixed assets. Extract depreciation standards for fixed assets, extract depreciation amounts by project, and set up registration cards.

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

⑩Start-up expenses (referring to new hotels)

Account the expenses paid for setting up a business. The number of months after the opening of this account is amortized, and the monthly apportioned funds will be used for return first. investor.

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, advertising fees, Update of fixed assets before principal and interest are paid off, etc.

The amount of each item usually needs to exceed RMB 100,000 or be determined by the hotel.

Expenses are transferred to projects on schedule based on the effective time.

(2) Liabilities

①Accounts payable

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

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

②Salaries payable

Account 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.

③Taxes payable

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

Set detailed account registration according to tax types.

④Other accounts payable and taxes

Account payables and other payables other than taxes payable, including handling fees payable, compensation fees payable, deposits, and various other payables. Temporary payment in advance, etc.

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

⑤Accrued expenses

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

Set detailed accounts according to the nature of expenses.

⑥Social 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

①Paid-in capital

Calculate the total capital.

Set up detailed accounts according to investor account names.

②Return 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 That is the total amount returned.

③Profit for the year

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

At 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".

④Distributed profits

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

(4) Profit and loss category

①Business 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.

②Business 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.

③Direct costs of the business department.

Account the direct costs paid in the business process.

④Direct expenses of business departments

Accounting can divide 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 "salaries 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.

⑤Non-business department expenses

Salary and related expenses: All expenses belonging to administrative and general departments, such as marketing (public relations "sales") department, property operation and Maintenance department salaries and related expenses are classified under this item.

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

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

⑥Non-operating income and expenses

Exchange gains and losses: Calculate the exchange gains and losses due to exchange rate differences, and use the realized amount as the 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 (the interest income from bank deposits can be used to offset this account).

Profits and losses from the sale of assets: Calculate the difference between the net income from price changes of fixed assets that are scrapped or sold in advance and the unit price is RMB (determined by the hotel) and the net value of the fixed assets.

⑦ Promotional start-up expenses

Calculate the start-up 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.

⑧Depreciation of fixed assets

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

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

⑨Investment Interest

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

The amount of interest withdrawn is used to return the capital as interest.

3. Accounting of various major aspects of accounting

(1) Accounting of monetary funds and current accounts.

(2) Accounting of inventories.

(3) Accounting of fixed assets.

(4) Accounting of costs and expenses.

(5) Accounting of operating income and profits.

(6) Accounting of invested capital.

4. Accounting vouchers and accounting books (1) Every time an economic business occurs, original vouchers must be obtained or filled in. All kinds of original vouchers must be true in content, complete in procedure, and accurate in figures. The self-made original voucher will be issued by the person in charge of the handling business department and the handling personnel.

(2) Accounting vouchers include receipt vouchers and payment vouchers. Various accounting vouchers must be filled with date, number, business content summary, accounting account, amount, etc. After being approved by the document maker, the designated reviewer and the person in charge of the accounting department, the accounts will be recorded accordingly.

All kinds of accounting vouchers, together with the original vouchers paid, must prove the type of voucher, the number of vouchers, the starting and ending numbers, the year and month to which they belong, and must be signed by relevant personnel, filed and kept, and must not be lost. For some important vouchers that need to be kept forever, they should be kept separately, and explanations should be added to the original vouchers and relevant accounting vouchers.

(3) Vouchers issued to the outside world must be numbered in sequence, and copies or stubs must be kept for oneself. The content and amount recorded on the copy or stub must be consistent with the original. Copies and stubs should be kept securely. The original of an external voucher that has been invalidated by mistake or withdrawn should be attached to the original numbered copy or counterfoil. If there is a shortage or cannot be recovered, the reasons should be noted on the copy or counterfoil.

(4) Important blank vouchers that have not been used, such as check books, cash receipts, etc., must be registered in the special register of the accounting department and properly kept to prevent loss. When receiving, it should be approved and registered by the designated person, and then signed by the recipient.

(5) Account books recorded by computers have the advantage that they cannot be altered or erased with fading liquid. When errors occur, accounting vouchers can only be filled in and corrected.

Account books and accounting vouchers recorded manually must not be scratched or dug; the handwriting must be altered or erased with fading liquid. When an error occurs, underlining or filling in another record shall be made based on the nature of the error and the specific circumstances. The accounting voucher book method shall be corrected. When corrections are made, the bookkeeping staff should stamp or sign the corrections.

(6) Various account books should be registered based on the original vouchers, accounting vouchers, and voucher summary tables that have been verified correctly, and should be recorded item by item: date of occurrence, voucher number, summary of business content, amount, etc.

5. Accounting files (1) Various accounting files such as accounting vouchers, accounting books, and accounting statements must be properly kept and must not be lost or damaged.

(2) Annual accounting statements, accountant audit reports, etc. must be kept for a long time. General accounting vouchers, voucher account books, and monthly and quarterly accounting statements must be kept for at least 15 years.

(3) When accounting files need to be destroyed after the retention period expires, a list must be made and destroyed only after review by the leadership and approval by the superior authorities and tax authorities. The list of destroyed accounting files should be kept for a long time.

2. Hotel financial management content: Accounting Department Management

1. Responsibilities of the Financial Director

(1) Authority

①Responsibility For the attendance and performance appraisal work of the heads of the departments under their jurisdiction, they have the right to praise and criticize, reward or punish them based on their management performance.

②Have the right to recommend to the general manager the appointment and dismissal of management cadres in the department under his jurisdiction.

③Have the right to appoint and remove employees below the foreman.

④Has the authority to handle all daily business and affairs of the department under his/her charge.

⑤Have the right to assign work and production tasks to subordinates, issue instructions to them and carry out work planning.

⑥Have the right to increase or decrease employees and transfer their work according to the actual situation and work needs of the department.

(2) Responsibilities

①Responsible to the general manager and responsible for the overall work of the accounting, purchasing and property departments.

②Control the budget and guide the formulation of hotel operating policies.

③Manage cash flow, payment and currency exchange.

④ Implement various tasks assigned by the general manager and handle the daily business of the department under your jurisdiction.

⑤ Review and approve the business statements and work reports of each department.

⑥ Preside over daily business meetings and departmental affairs meetings of each department, conduct business analysis, make business decisions and formulate cost control plans.

⑦ Participate in regular meetings of director level and department managers and business coordination meetings held by the general manager to establish good public relations.

⑧Plan and supervise the work of subordinates, and train them to continuously improve their management level and business capabilities.

(3) Business requirements

① The financial director is a senior hotel manager and is required to be very familiar with hotel business, especially accounting, purchasing, and warehouse management.

② Be familiar with and master the basic theories and practical work knowledge of accounting, including basic accounting knowledge such as mastering the basic principles, conventions, assumptions, standards, principles and limitations of accounting.

③ Familiar with economic law, hotel law and local laws and regulations.

④ Understand and master the economic activities of the hotel.

(4) Work content

① Plan the business work of the department under your jurisdiction according to the hotel’s management objectives.

② Supervise the preparation of comprehensive final accounts, budget statements, cash reports and periodic management reports.

③ Preside over departmental meetings of various departments under your jurisdiction, conduct business communication, solve work problems, listen to the opinions and suggestions of department heads, and carry out work planning and decision-making.

④ Responsible for business communication with the marketing and sales (public relations) department, housekeeping department, catering department, comprehensive service department, non-business department and other departments.

⑤ Establish a conference system, conduct internal control, and regularly inspect the work of subordinate departments. The main inspection items include:

Inspection of the performance of work responsibilities by various departments and positions in the Finance and Accounting Department. Understand daily, weekly, monthly, quarterly and annual financial income and expenditure.

Check whether the purchasing personnel complete the purchasing tasks according to the quality, time and quantity according to the hotel's purchasing plan.

Check whether purchasing personnel comply with laws and regulations in purchasing business activities.

Check whether the warehouse management staff manages the warehouse materials in an orderly manner and is not damaged, and whether the items in the accounts are consistent and the accounts are consistent.

Check the fire and theft prevention status of warehouse management.

Check the collection status of each collection point to see if there are any missed orders, wrong orders, overcharges or undercharges.

⑥ Spend a certain amount of time every day carefully reviewing various documents, statements and reports, and those that require approval must be approved in a timely manner.

⑦ Handle customer complaints and answer customers’ financial inquiries.

⑧ Carry out training and continuously improve employees’ business skills and work abilities.

⑨Do a good job in the ideological and political work of subordinates and help employees solve some practical problems and difficulties so that they have a sense of belonging, responsibility and professionalism.

⑩Report to the general manager.

2. Responsibilities of the chief accountant

(1) Responsibilities

The chief accountant of some hotels is concurrently held by the financial director. His main responsibilities are:

①Control the budget and guide the formulation of company policies and procedures, contracts and licenses.

②Manage cash flow. Manage loans, currency exchange and supervise the credit department.

③Manage accounting affairs, cashier, income auditing business, etc.

(2) Business requirements

① Be familiar with and master the basic concepts of accounting and practical work knowledge, including familiarity with the basic principles, conventions, assumptions, principles and limitations of accounting, etc. basic knowledge.

②Accounting is a specialized subject, and it is necessary to master the development trends of accounting theory and practical work.

③Be familiar with and master commercial law, economic law and local laws and regulations, and be familiar with and master hotel law.

(3) Work content

① Supervise the preparation of comprehensive final accounts, budget statements, and cash flow reports.

②Manage the daily financial and accounting work of the hotel.

③ Ensure that the hotel controls costs, pricing, cash flow, and financial budgets and budgets in its operating activities.

④ Establish an accounting system, conduct internal control, and conduct regular work inspections.

⑤ Propose increases or decreases in salary rates and personnel establishment issues in the Finance Department.

⑥ Responsible for business communication with various departments, such as within the finance department, various business departments and non-business departments.

⑦ Establish various material and financial management systems. Develop job responsibilities and work procedures for each position.

⑧Research and consult with the director and general manager on accounting policies and legal issues.

⑨ Provide training for subordinates to continuously improve their quality and professional capabilities.

3. Responsibilities of accountants

Due to different divisions of labor, accountants in the hotel finance department have different responsibilities, business requirements and work content.

(1) The accountant responsible for accounting transactions related to the cashier

① Responsible for keeping records of accounts that guests in the hotel must pay on time.

Control and balance the down payment and calculate all commissions payable.

Resolve accounting disputes and questions. Resolve long overdue and unpaid accounts with your credit manager. Handle messy debts.

Ensure the agreement, price and arrangement of the units subscribed by the contract.

Prepare monthly accounting accounts receivable report.

②Business requirements

Be familiar with and master accounting and bookkeeping principles.

Be familiar with and master computer operating techniques.

Be familiar with and master the theoretical and practical knowledge of data processing.

③Work content

Correctly record the figures and loan items of various accounts.

Send financial accounts, statements and all subsequent correspondence on time.

Provide all information on expired accounts to relevant personnel so that measures and actions can be taken.

Balance the attached accounts receivable ledger with the accounts that should be properly controlled every month, and prepare an "instalment" calculation sheet for the accounts receivable ledger at each location.

Prepare quarterly accounts receivable reports.

(2) The accountant responsible for all daily expenses of the hotel (except salaries).

①Responsibilities

Statistics and control the daily expenses paid by the hotel, and keep records of bank deposit balances.

Check and process charges paid in the hotel, prepare expenditure analysis and other monthly statements related to supplier units and personal invoices.

Process records of orders, income and expenses.

Make an analysis report based on the hotel's payment situation for reference by the director and general manager in order to control expenses, maintain a balance of revenue and expenditure, and stay within the budget.

②Business requirements

Be familiar with and master accounting and bookkeeping principles.

Be familiar with and master bank procedures and relevant regulations and documents on imported materials and raw materials.

Be familiar with and master computer operating techniques and the latest data processing methods.

③Work content

Responsible for all expenditures (except salaries), including immediate or recurring payments, prepare checks, and submit checks, receipts, payment documents and information to the director approved.

Calculate and verify orders, revenue records, and documents issued by supply units and individuals.

Calculate and reconcile credit memos regarding shipping and suppliers.

Issue receipts, including price distribution of documents and credit memos issued by supply units and individuals.

Check monthly reports of supply units and individuals for compliance with hotel accounting records.

Maintain complete accounting payable records and the latest information files.

Provide financial plans and bank balance records with the latest expenditure analysis for reference by directors and general managers.

4. Responsibilities of catering cost accountants

Some hotels call catering cost accountants including business cost directors or catering cost directors. They report to the Financial Controller or Chief Accountant.

(1) Responsibilities

① Responsible for supervising catering costs; supervising and managing the operations and accounting transactions of the catering department.

② Responsible for the accounting of food costs.

③ Supervise cost control and inventory counting, and review the purchase of food raw materials.

④ Randomly check the hotel’s food and beverage supply situation at any time.

⑤ Forecast and analyze all cost reports, prepare comparative reports on the price and sales potential of food and beverages, and provide information to the catering director, financial director, and general manager.

(2) Business requirements

① Familiar with and master the hotel and catering accounting business.

② Be familiar with and master cost and inventory inventory control.

③Be familiar with and understand the market conditions of food and beverages, purchase prices, selling prices, and delivery rates of food raw materials.

(3) Work content

① Prepare daily catering business reports and calculate monthly comparison tables of three economic indicators for the catering department and each restaurant.

② Review the food price list and calculate the purchase quantity of food and drinks.

③ Review and prepare monthly food records and calculate food costs.

④ Calculate food prices based on the yield rate of food raw materials and cooking standards.

⑤ Carry out food and beverage sales analysis.

⑥Inspect and verify the supply, acceptance, storage, etc. of food raw materials.

⑦Provide handling opinions or suggestions to the executive chef for excessive storage of food raw materials.

⑧ Communicate with the food and beverage director and executive chef to provide suggestions for improvement of the hotel’s food management and control system.

⑨ Discuss with the food and beverage director and executive chef to improve the utilization of food raw materials and reduce costs and expenses without reducing food quality.

5. Responsibilities of the cashier at the front desk

(1) Responsibilities

① Record the classification and latest account of the guests into the room number and Pay attention to save.

② Responsible for collecting accommodation, dining, laundry and other expenses paid by cash or transfer, check, credit card and other payment methods for checkout.

③Verify bill and credit card.

(2)Business Requirements

① Be familiar with and master the exchange rates of currencies of various countries on the day, and be able to identify the authenticity of each currency.

②Keep the various bills of the guests well so that they cannot be lost or mixed up.

③Be familiar with and master the operation of cash registers and computers.

④Accounting English.

(3) Job content

① Familiar with and master the various fee standards and discounts for room rates, meals, laundry fees, etc. in the hotel.

②Add various charges to the room number.

③ Check out the accounts for guests.

Welcome guests when they come to check out, and pay for them quickly.

If there are too many guests, politely signal the guests to line up and check out in order.

When guests check out, they must add up the total charges for guest room fees, catering fees, laundry fees, entertainment fees, etc.

When guests pay the money, they should count it in front of them, sing and accept it, and express their gratitude to the guests. Guests should say farewell when they leave after paying their bills. Welcome him to visit next time.

④Guest payment method

Cash payment: Cash includes RMB and foreign currencies.

Bank credit card settlement.

Settlement by check or transfer.

⑤ Transfer the collected items paid by check, exchange, or credit card to the corresponding account.

⑥ Summarize the cash, checks, transfers, and credit card bills received from guests and send them to the accounting department for recording.

⑦ For billing items, you should cooperate with the credit department manager to take measures to recover the accounts.

⑧Prepare daily business reports.

6. Responsibilities of restaurant cashier

(1) Responsibilities

① Responsible for customer checkout and collection during food and beverage sales activities in the restaurant.

② Responsible for transferring customer's bills settled by transfer, check or credit card to the front desk cashier or accounting department.

③Verify bill and credit card.

(2) Business requirements

① Be able to identify the authenticity of currencies of various countries, and be familiar with and master the exchange rates of currencies of various countries on the day.

② Be familiar with and master the operation of cash registers and computers.

③Do not mix up the order menus, drink lists, etc. of different customers.

(3) Work content

① After receiving the collection statement sent from the duty desk, the cashier must accumulate the expenses for food, drinks, tea (miscellaneous), etc., and start Submit the receipt to the reception desk to settle the bill for the guest.

② After the market closes, submit cash, checks, and bills to the general cashier.

③After settlement, the kitchen menu and bill stub shall be packed and submitted to the inspector for verification.

④ Prepare a report or statement on the city’s business situation and submit it to the accountant for summary.

7. Responsibilities of the general collector (cashier)

(1) Responsibilities

① Responsible for collecting all cash amounts on the day and collecting them according to currency type and denomination Categorize, sort, and place items in the safe.

② Responsible for collecting all bill receipts on the day and tracking down lost bills.

③ In addition to preparing daily bank deposits and retaining liquidity according to bank regulations, the rest is deposited in the bank.

④ Responsible for cash payment of accounts and in charge of petty cash.

⑤ Prepare the cashier’s daily business report form.

(2)Business Requirements

① Be familiar with and master credit policies and working procedures for processing checks, credit cards, and transfers.

② Be familiar with and master the exchange rates of currencies of various countries on the day, and be able to identify the authenticity of currencies of various countries.

③Be familiar with and master the operation of cash registers and computers.

(3) Work content

① Collect and count (in front of witnesses) the amount of money handed in by the cashier every day, and report the discrepancy for investigation.

② Collect daily receipts and cashier's daily work report form, and transfer all cash and check amounts to the daily deposit amount.

③ Provide required change to all cashiers for change.

④ Make up for the money spent by the cashier.

⑤ Check whether the documents prepared for cash payment have been approved by superiors.

⑥Prepare daily reports for cashiers.

⑦ Conduct regular training for cashiers to continuously improve their quality and business capabilities and help them solve work problems and difficulties.

8. Responsibilities of the payroll clerk

(1) Responsibilities

① Responsible for saving salary-related information.

②Prepare and transmit reports and prepare tax returns.

③Be familiar with and understand the staffing, basic salary, floating salary, various subsidies, total salary, etc. of each department.

(2) Business requirements

① Be familiar with and master labor policies and basic regulations.

② Be familiar with and master the regulations and policies related to employee welfare.

③Be familiar with and master financial accounting and calculation methods.

④ Familiar with daily office work and cash handling.

9. Responsibilities of day school inspector

(1) Responsibilities

① Responsible for supervising the collection of payments.

② Check the hotel’s revenue and prepare daily revenue reports.

(2) Business instructions

① Be familiar with and master accounting and bookkeeping business.

② Be familiar with and master internal management procedures and review accounts.

(3) Work content

① Review cash receipts and documents.

②Prepare daily business reports.

③ Investigate discrepancies in the accounts based on the night auditor’s error report.

④ Prepare a business summary description as the information entered into the business journal.

⑤ Prepare a monthly reconciliation of preferential payments.

⑥ Check whether the pricing is appropriate and confirm the future room occupancy rate.

⑦ Check the appropriateness of bill signatures by hotel senior staff and approve all unpaid bills in accordance with management instructions.

⑧Control the issuance of restaurant bills and accounting accounts.

⑨ Implement internal cash control and internal control of the accounting system.

10. Responsibilities of the night auditor

(1) Responsibilities

① Supervise the work of the night auditor in the restaurant and the cashier at the main service desk.

② Check the hotel’s total revenue based on official documents and supporting documents, and prepare daily revenue reports.

(2)Business requirements

① Be familiar with and master the accounting and auditing business.

②Be familiar with and master internal management procedures.

(3) Work content

① Supervise all cashiers with the chief auditor to count floating cash.

②Prepare daily business reports.

③ Check the number of meals and general bills for all food and beverage sales.

④ Prepare a summary of business conditions as information to be recorded in the business journal.

⑤Manage restaurant documents and accounting accounts, and ensure that relevant expenses are posted correctly.

⑥ Implement internal controls on cash and invoice systems.

3. Hotel financial management content: financial plan management system

1. Combined with the hotel general manager’s office’s arrangements for the hotel’s economic activities, the source of customers, supply of goods, housekeeping prices, etc. during the planning period Changes in situation, and make detailed analysis and adequate estimates to review and prepare financial plans.

2. Based on the hotel financial plan approved by the general manager, according to the different business scope of each department, various factors and historical data of the planning period, refer to the department's reported plan at the beginning of the year, allocate the hotel plan indicators, and issue them to Implemented by each business department.

3. The financial plan is divided into annual and quarterly plans:

(1) Conduct an internal financial audit of the hotel in the third quarter of each year, and each department submits funds to the Finance Department in the fourth quarter of each year After the plan is comprehensively balanced, a financial income and expenditure plan for every two years will be proposed and reported to the hotel general manager's office and the finance department.

(2) The hotel finance department arranges proportions reasonably according to the standard revenue and expenditure plan, and issues quota quotas to each department.

(3) Each business department will allocate quarterly task indicators on a monthly basis based on the quarterly plan indicators submitted to the hotel general manager for approval and combined with the specific conditions of the department, as the monthly indicator inspection standards for the department within the quarter.

(4) The hotel conducts planned inspections of each business department on a quarterly basis and liquidates throughout the year.