The recorded amount of guest room business revenue is

The recorded amount of guest room business income is the actual rental price of the guest room.

1. Accounted amount

Accounted amount refers to the amount of income or cost of a certain business or transaction that is recorded or credited to a certain account during a certain period. In different businesses and transactions, the specific calculation methods and standards for the amount recorded may be different.

In the guest room business, the amount recorded may refer to the room rental income, that is, the amount calculated based on the actual rental price and rental quantity of the rooms. This amount is typically recorded and calculated in accordance with the hotel's accounting practices to reflect the hotel's operating results and financial condition.

In addition to room rental income, the hotel's recorded amount also includes other business income, such as restaurant income, conference income, merchandise sales income, etc. These revenues will also be recorded and accounted for according to the corresponding accounting treatment.

2. Accounting treatment of room rental income

Recognition of income: When a guest checks into a room and pays the room fee, the hotel should confirm the room rental income. Generally, hotels will record revenue when payment is received and record the corresponding amount and date.

Record revenue accounts: Hotels should record room rental revenue to the correct accounts for easy management and accounting. Normally, hotels will record revenue into the "room rental revenue" account and classify and record it according to different departments or floors.

Calculate taxes: According to relevant national tax laws, hotels need to calculate and pay corresponding taxes. The calculation method and amount of taxes may vary depending on the region and business scale of the hotel, so the hotel needs to calculate and pay in accordance with the corresponding tax laws.

Reconciling accounts: In order to ensure the accuracy and completeness of room rental income, hotels need to reconcile accounts regularly. The verification includes confirming income, recording accounts, calculating taxes, etc. to ensure that all income has been correctly recorded in the accounts and the corresponding taxes have been paid.

The role of accounting

1. Record and monitor financial data

Through accounting, companies can accurately record every income and expenditure, which helps to monitor the company financial situation, assess profitability and develop budgets and financial plans. This is the basic work of financial management and helps to improve the financial management level and efficiency of enterprises.

2. Meet the requirements of laws and accounting standards

In accordance with national legal regulations and accounting standards, enterprises need to record various transactions and events in accounts. This is a compliance requirement that ensures the legality and transparency of a company's financial activities. Through accounting, companies can ensure the accuracy and reliability of their financial reports and comply with relevant regulations.