Main contents of hotel accounting subjects and accounting treatment

Hotel accounts are still troublesome. It is important to check the import, export and balance of catering and entertainment drinks every day, check the income bills of each business point every day, and do the corresponding accounting treatment well.

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, and a tax can be calculated together with the salary, which can be 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 procedures, hotel costs include operating costs and period costs. All kinds of direct expenses and expenses incurred in the production and operation 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.

Let's call it a day. If you have any questions about hotel accounting subjects and accounting treatment, please pay attention to our website and learn more about accounting knowledge. I hope you will develop better and better in accounting.