What is the detailed content and data of a general travel agency's annual income and expenditure, including initial handling fees, etc. Please let me know.

Just make a form according to this! 1. Receivables work procedures 1. Preparation of daily business income summons The preparation of income summons is based on the daily sales summary report form and trial balance sheet. The preparation method of the income voucher is: Debit: Accounts receivable - Customer accounts receivable - Street account - Detailed accounts receivable - Team bank deposit Loan: Main business income Accounts payable - Telephone charges 2 .Street ledger and guest account allocation table statistics. Street ledger and guest account include accounts for banquets of external units, employees’ private accounts, discount cards, and bills due but not returned. Revenue auditors must fill in the street ledger and guest account statistics table every day. , for allocation. Be prepared to record charges to each account in a timely manner. Make daily and monthly settlements, and prepare for filling in the street account and customer account summary forms at the end of the month. 3. Account processing after the guest clears the receivables. After the guest receives the hotel’s reminder notice, he is required to settle the accounts receivable to the hotel within 30 days. When a guest makes a payment, the hotel should issue an official receipt and submit it to the guest as a proof of settlement. The revenue auditor will conduct accounting processing every day based on the content and amount of the customer's payment: before preparing the accounting voucher, first find out the company's account number, account reference number and payment content, and fill them in the daily cash income record form . 4. Accounts receivable that are over 60 days old are on account for reminders. Analyze the content of the report based on the monthly accounts receivable statement records and accounts. For all customers whose receivables are outstanding for more than 60 days, we will make another reminder. Before the reminder, we must first understand the specific contents of the unpaid accounts and report the situation to the financial manager. The financial manager shall issue a reminder letter and send it to the guest together with a copy of the payment notice; promptly respond to the questions raised by the guest, negotiate solutions, and eliminate obstacles for the settlement of accounts receivable as soon as possible. 5. Responsible for inputting the prepared accounting vouchers into the financial computer system. 2. Working procedures of the cost and accounts payable group. The cost and accounts payable group is an important organ for the good use and management of funds. Strengthening the management and supervision of funds is one of the important responsibilities of cost accountants. Each accountant must understand and master the ins and outs of funds, control cost and expense standards, and enable the normal turnover and use of funds. The main contents of their work include: (1) Check collection and settlement. According to the specific content of the purchase on the day, the purchaser will send the purchase invoice and inspection form to the Finance Department for settlement procedures after approval by the head of the purchasing department. When settling the bill, the cost accountant must check the five major elements of the invoice: A. Date of invoice issuance; B. Name of goods purchased; C. Purchase quantity and unit price; D. Whether the size and amount are consistent; E. Official seal of the unit holding the invoice. Check whether the inspection voucher is consistent with the invoice amount, whether the signatures of the person in charge, the inspector, and the consignee are complete, and cancel the purchase order. After verification, fill in the amount and purchase content in the check collection register, and then transfer it to the daily bank expenditure statistics. (2) Statistics of daily bank disbursements: The disbursement cashier must provide the daily bank disbursement amounts to the revenue cashier to prepare daily bank statements. Before counting, first fill in the expenditure register according to the order of the check number and the time when the transfer commitment order occurred, indicating the date of bank expenditure, name of the paying unit, payment amount and purchase content. After checking according to the checkout procedures, you can prepare the payment statements for each bank. The statistical table is in two copies, one copy is submitted to the cashier as the basis for preparing bank daily statements, and the other copy is used for review and reference. The expenditure amount of each bank in the statistical table must be consistent with the amount filled in the expenditure register every day. (3) Expenditure voucher preparation procedure Expenditure vouchers are accurately reflected in the accounts in accordance with the accounting principle of accrual basis and the instructions for use of accounting subjects. The expenditure voucher preparation procedure is: 1. Fill in the name of the paying unit; 2. Fill in the payment Date; 3. Fill in the summary of economic business content; 4. Fill in accounting subjects and account numbers; 5. Fill in the amount of economic business. (1) Asset Category ① Cash Each item of cash is divided into two categories: RMB and foreign exchange. Calculate the cash on hand in the hotel and find the reserve funds and petty cash reserves. Set up a "cash journal" and register it daily according to the payment voucher and the order of business occurrence. ②Bank deposits: Calculate various deposits deposited by the hotel into the bank.

Set up detailed accounts according to investor account names. ② Return of capital This account is a debit account. The same amount of annual undistributed profits plus depreciation of fixed assets and sales and marketing expenses is used to return capital. The accumulated amount is the total amount returned. ③Profit for the year: Calculate the total profit (or loss) realized during the year. At the annual settlement, the balances of each account such as operating income, operating costs, expenses, exchange gains and losses, and non-operating income and expenses are transferred to this account respectively. The profit (or loss) realized during the year is recorded in this account, and finally the balance is transferred to "undistributed profit". ④Profit distribution: Calculate the distribution of hotel profits and the balance after profit distribution over the years. (4) Profit and loss category ①Business income: Calculate all business income within the hotel's business scope. Operating income is divided into: Hotel income: guest rooms, catering, taxis, laundry, dance halls, game consoles, music cafes, telephones, telexes, gyms, saunas, billiards, tennis, bowling, concert halls, and beauty centers. Residential building income: rental of high-end apartments and other income from the building. Income from commercial buildings: rental of office buildings and other income from buildings. Shopping mall income: income from self-operated shopping malls, rent from leased shopping malls and other income from shopping malls. Other income: Income that does not fall into the above categories is classified as other income. ②Business tax: According to the different tax rates of each business income, calculate the unified industrial and commercial tax, land use fees and other fees and taxes that should be paid in the current period. Separate accounts are registered according to each business tax. ③Direct costs of the business department. Account for direct costs paid in the course of business operations. ④ Business department direct expenses accounting can divide various expenses incurred by each department. The division of each department according to the operating income is used as the sub-headings and details of this subject. Except for the sub-head "Salaries and Related Expenses" among the direct expenses of each department, the remaining sub-heads are named according to the different nature and needs of each department or business. ⑤Non-business department expenses Salaries and related expenses: All salaries and related expenses belonging to administrative and general departments, such as marketing (public relations "sales") department, property operation and maintenance department, are classified into this item. Other indirect expenses: such as administrative and general expenses, marketing expenses, property operation and maintenance expenses, and energy supply expenses. The sub-headings of the above four categories of expenses will be named separately according to their different natures and needs. ⑥Non-operating income and expenses Exchange gains and losses: Calculate the exchange gains and losses due to exchange rate differences, and use the realized amount as the actual amount. For changes in the accounting exchange rate, the book balances of the relevant foreign currency accounts will not be adjusted. Insurance premiums, borrowing interest: various expenses for house and internal insurance and interest required for normal operations (the interest income from bank deposits can be used to offset this account). Profit and loss from the sale of assets: Calculate the difference between the net income from the price change of a fixed asset scrapped or sold in advance and the unit price above RMB (determined by the hotel) and the net value of the fixed asset. ⑦ Promotion and start-up expenses: Calculate the start-up expenses incurred in preparing for the opening and amortize them on a monthly basis. The amortized start-up expense funds raised in hotel operating activities are used to return investment capital. ⑧Depreciation of fixed assets: Calculate the depreciation charges for fixed assets on a monthly basis. The depreciation funds withdrawn are usually used to return invested capital. ⑨Investment interest Interest payable is calculated on a regular basis based on the total investment amount. The amount of interest withdrawn is used to return capital with interest.