How should the hotel housekeeping department handle the accounts when collecting linen?

Indoor linen is damaged every month, and linen also has a damage rate. If the loss has been reported, it will be directly written off in the inventory account.

If the damage is normal, there will be no damage during the inventory. If the fee is not handled, it will be deducted from the account and the loss will be recorded. The actual inventory quantity plus the damaged quantity plus the quantity cleared during the inventory period is the inventory quantity of the account. ?

If the quantity is small.

Debit: Operating expenses

Loans: low-value consumables

If the quantity is large, it can be amortized over six months.

Borrow: prepaid expenses?

Loans: low-value consumables

Extended data:

Enterprise accounting process

1. Prepare accounting vouchers according to the original vouchers.

2. According to the proof of charge to an account, prepare the subject summary table.

3. Register accounting books (including general ledger and subsidiary ledger) according to accounting vouchers and account summary tables.

4. Prepare accounting statements (including balance sheet and income statement) according to accounting books (mainly general ledger).

5. Prepare tax returns according to accounting statements.

6 year-end carry-forward profit and loss (or monthly carry-forward profit and loss)

7. Prepare annual accounting statements (including balance sheet, income statement and cash flow statement).

8. According to the annual accounting statements, prepare the annual income tax statements and other self-inspection forms for tax settlement and payment.

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