Latest hotel accounting subjects and accounting treatment

Latest hotel accounting subjects and accounting treatment

Hotel accounting subjects

1. Rental of business premises: operating expenses-rent.

2. Employee rent (employee welfare): operating expenses/management expenses-welfare expenses.

3. Guest parking fee: operating expenses.

4. Communication expenses reimbursed by purchasing personnel: if the invoice is regular, it can be recorded as "operating expenses-communication expenses"; If there is no invoice, it can be recorded as a salary slip, which can be counted as a tax together with salary and recorded as "operating expenses-salary".

5. Mailing expenses: management expenses-mailing expenses/office expenses.

6. Low-value consumables: if the amount is small, it can be directly recorded as "non-operating expenses-material consumption"; If the amount is large, it can be recorded as "low-value consumables" and then amortized in half.

7. Prepaid store rent: Prepaid rent is recorded as "other payables" or "prepaid expenses" (old criteria), and prepaid rent is recorded as "operating expenses-rent/rent".

8. Packaging paper bags: operating expenses-material consumption

9. Purchase invoice: management expenses-office expenses

Hotel cost accounting rules, hotel costs, including operating costs and period expenses. All kinds of direct expenses and expenses in the process of providing various services to the society belong to the operating cost of the hotel, and all expenses not included in the operating cost are the period expenses of the hotel.

How to calculate the hotel linen washing fee?

The cost of hotel linen washing can be divided into nine categories, and the specific figures may vary slightly from country to country. The cost classification is as follows:

1, and the production labor cost is 40%;

2. Flax update19%;

3, home appliances 12% depreciation of 8%;

4. Additional income of 8%;

5. Maintain 6%;

6. Detergent chemicals 3%;

7, management personnel costs 2%;

8. Comprehensive supply of 2%;

The total amount is 100%. The washing of hotel linen is a very important job, which involves the service life and aging of hotel linen, so it is best to send it to some professional washing institutions for cleaning.

The above information is our introduction to the latest hotel accounting subjects and accounting treatment. The accounting subjects mainly involved in the hotel are listed in Bian Xiao, and other detailed subjects need to be set according to the actual situation. These details are still involved, and they can't be explained clearly in a few words.