Talking about the working ideas of hotel revenue audit

I. Confirmation of hotel operating income

(1) Time confirmation of hotel operating income

The hotel should use accrual basis to calculate operating income, and all income obtained in this period, regardless of whether the money has been recovered, is regarded as income in this period; Any income that does not belong to the current period, even the money received in the current period, cannot be regarded as current income. Sales discounts and sales returns in this period should offset the operating income in this period.

(2) Confirmation of the amount of hotel operating income

There are many factors that constitute and affect the income of restaurants. Generally speaking, the related factors that affect operating income are:

Room rate: reflects the consumption level of the hotel.

Occupancy rate: reflects the consumption popularity of the hotel.

Per capita consumption: reflects the consumption level of the hotel.

Number of people dining: reflecting the consumption popularity of the hotel.

Discount: An effective way to increase sales is to give sales discounts according to different situations.

Refund: The service provided by the hotel may not meet the requirements of consumers, resulting in partial discount or full refund.

From the point of view of financial treatment, there are some similarities between discount and refund, both of which are to reduce hotel income, but the essence and motivation are completely different. The former is a positive business strategy and needs financial support; The latter is a negative remedy, which should be strictly controlled according to the authority and cannot be generalized.

Others:

Commission, the reward given to travel agencies, is not to directly reduce sales revenue, but to offset current income in the form of expenses.

Bad debts, when customers are unable to pay the accounts payable owed, will produce bad debts. It is the loss of hotel enterprises in the operating income link. When bad debts actually occur, the income should be adjusted. This adjustment often does not directly reduce sales revenue, but offsets current income in the form of expenses.

Second, the audit and control of hotel operating income

(a) the accuracy, timeliness and safety of audit income

The object of work is the cashier at each cashier point and the documents, statements and other materials submitted by various business departments. Its work goal is to correct mistakes and trace the responsibility by thoroughly checking these documents and statements, so as to ensure the accuracy, timeliness and safety of the hotel's income that day. This requires income auditors to have rich experience in discovering mistakes and finding the root causes, as well as basic skills in reviewing documents and calculating and summarizing.

1. Check the cashier work at the front desk (responsible for financial income audit)

First of all, check whether all the attendance front desk cashiers have submitted cashier reports and bills, and collect and classify the bills and documents handled by the front desk cashiers within one day; View or print the list of guests who left the store on the same day or yesterday from the front desk computer system, and check with the bills of all guests who left the store;

(1). Check the deposit slip paid by the guest in advance. Certificate of deposit? Whether to take it back, whether the guest signature on the consumption project document is consistent with the guest signature on the check-in registration card and deposit document. Whether the amount of the attached documents is consistent with the total amount of the bill and whether the invoice is correct.

(2) Whether the bill to be paid is signed by a valid signatory and included in the relevant AR account; Whether the consumption that does not meet the suspense requirements is guaranteed by relevant personnel. Check the consistency between daily AR transfer amount and bill amount, pay attention to the change of AR limit, and forward all AR bills to the credit manager after verification.

(3) Check whether the corresponding meals, mini-bar and other consumption are valid, sign by the signer and the recorded amount is correct, and the adjusted items shall be signed and approved by the relevant person in charge.

(4) Check whether there is a bill for the free room? Free room application form? , the corresponding meals, mini-bar and other consumption has been adjusted and signed by the relevant person in charge.

(5). Check whether all the settled bills have been processed in the computer, so as to avoid omission, which will cause room disorder and affect room rental; Check whether the settlement method of the bill is consistent with the settlement method of the computer report, and make adjustments and changes if necessary.

(6). All settled bills must be signed by the guests, and all bills must be consistent with the attached detailed bills and documents. Whether the signer of detailed documents and documents is a valid signer.

(7). When checking the check-out guest bill, check the check-in and check-out time of the guest, check whether the house price code, market code, commission code and discount ratio are abnormal, and whether the rent charged is in line with the regulations.

(8) Print and check the price difference report, and check whether there are any special or ultra-low prices, whether the source of the price is correct, and whether the examination and approval procedures are in place.

(9) Check whether the number of people who book rooms in advance is the same as the actual number, and adjust the transfer in time.

(10). Check the changes of consumption account and S account, and contact the front desk for cleaning in time.

2. Post the rent and check the room condition (the manager on duty at the front desk is responsible)

Before posting every night, the manager on duty at the front desk should check the rent with the room status table and the use report of the hotel guest key card, and pay special attention to the use of some changed rooms. Only after checking the rent, service fee, telephone fee, mini-bar, laundry fee, meal fee and other expenses are correct can you post the account. If the room conditions are different, the room service center and the reception desk should specifically find out the reasons and record them in the work log, and press? Room state difference table handler? Prepare and fill in the "room state difference table" so that the leaders of the financial audit department can continue to follow up the audit. After the rent is posted, let the computer print an overview report of the rental payment posting.

3. Check the cashier work in the restaurant (responsible for financial income audit)

Mainly to check the operating income of each restaurant and restaurant business point, and to review the catering bills, daily newspapers, etc. Hand it in by the cashier What is the specific content? Four checks? : Check the catering bill with a la carte menu (no catering ordering system), check the catering bill with cashier report, check the cashier report with computer report and check the computer report with K3 financial account.

(1) Check the usage of restaurant bills at the cashier's office of each restaurant according to the bills and cashier's reports, check whether there is any bill omission or serial number, check the catering bill with the menu attached to the bill, check whether the price, quantity and item input are consistent and correct, check whether the cancelled items have been approved by the valid signatory, and record the difference after checkout. Checking catering bill and ordering menu is an important part of internal control of catering revenue, from which many loopholes and problems can be found.

(2) Check the liquor purchase, sale and storage report sent by the bar, and check the liquor list attached to the liquor purchase, sale and storage report item by item with the liquor list attached to the bill of account, so as to prevent the unilateral delivery of liquor without accounting or the delivery without accounting after accounting, which will affect the bar cost and damage the hotel income. The existing problems should be recorded, and the Japanese evaluation meeting will follow up the next day and take further action.

(3) restaurant bills can be collected in cash, credit cards, checks, suspense accounts and hotel entertainment accounts, and there can be no mistakes. Especially for meeting/group room accounts, it is necessary to carefully check whether there is a valid signatory to sign the bill and record it in the master bill, and classify the detailed accounts in the master bill to make it clear at a glance and facilitate the checkout. If there is no valid signatory to sign the bill, the business department manager shall fill in the temporary guarantee according to the regulations, and the business department manager shall exchange the temporary guarantee after signing the bill to ensure the completeness and accuracy of the documents when the meeting/group checks out.

(4) Whether the bill to be paid is signed by a valid signatory; No, is it in line with the relevant provisions of the hotel guarantee account? Whether the discount calculation of some discounted bills is correct.

Check all kinds of bills, summarize and compare with the report. Check the catering bill according to the cashier's report.

The above statements must be checked with the restaurant income classification report and the restaurant settlement classification report, and the daily catering income report should be checked again to see whether the following indicators are met:

(1) The total income classification is consistent with the summary calculation classification.

(2) Cash, credit card, debit card, room account, hotel hospitality and other accounts are consistent with the total bill of all restaurants.

4. Check the cashier's work in small departments (responsible for financial income audit)

The income audit of small departments such as business center and fitness center is similar to the above. But we should pay attention to the audit of telephone revenue. Check the data report in the telephone system with the telephone posting report in the front desk system to see if the telephone bill has been credited to the corresponding account. If a phone call is not credited to the corresponding account, find out the reason, issue a bill, and credit the phone bill to his account. If the unpaid telephone charges cannot be recovered, find out the reasons and submit the telephone number, time and amount to the leaders of the Audit Department for further handling.

(2) Review the standardization and authority of hotel deduction of operating income.

1. Discount card/coupon

Formulate relevant policies and procedures,

Swipe or press the card or recycle coupons, which is convenient to verify the authenticity of the discount.

Manage the issuance and record of discount cards/coupons,

The application for discount cards/coupons should be accompanied by written explanations and reasonable reasons.

entertain guests

Formulate relevant policies and procedures,

Prepare reports according to departments and consumption nature, and compare the actual cumulative consumption of each month with the limited consumption.

Submit a summary report to the chief financial officer and general manager.

draw cash

Formulate relevant internal control system,

Ensure that the withdrawal does not exceed the predefined limit.

If the withdrawal is a purchase, an official invoice from a third party must be attached.

4. Offset voucher

Formulate relevant policies and procedures,

Verify the guest's signature on the official bill and check the time difference between the original input and the rebate.

Ensure that the write-off is not mistakenly entered as a correction, and the income will not be written off without providing reasonable written documents.

Report to CFO and General Manager for approval.

5. Private room/free room

Formulate relevant policies and procedures,

Check the guest's name and stay days with the information on the approval form,

If there is a clause in the contract to provide free rooms, ensure that the rooms meet the minimum requirements.

Confirm the rooms originally booked and actually sold to check their authenticity.

6. Discount/refund

Formulate relevant policies and procedures,

Ensure that discounts and refunds do not exceed pre-determined authority and limits,

Submit a summary report to the chief financial officer and general manager.

7. Others

Ensure that all sales vouchers and documents are numbered,

Record all used sales vouchers and document numbers,

Follow up the lost sales voucher in time,

For sales vouchers without serial number records, report to the revenue audit manager in time.