How do hotel accountants set up accounts?

According to the format requirements of all kinds of account books to be used, prepare all kinds of account pages and bind loose-leaf account pages into books with account clips.

Second step

On the account book "activation table", the company name, account book name, album number, serial number, start and end pages, activation date, names of bookkeeper and accounting supervisor shall be stamped with the official seal of the company. Bookkeeper or accounting supervisor

When personnel are handed over this year, the date of handover, the names of handover personnel and supervisors shall be indicated, and both parties shall sign or seal them to clarify the economic responsibilities.

Third step

According to the order and name of the chart of accounts, establish a general ledger account on the general ledger account page; According to the requirements of detailed accounting of general ledger accounts, two-level and three-level detailed accounts are set up in each detailed account. When the original unit started to establish accounts at all levels in the current year, it should carry forward the balance of the previous year's account.

Fourth step

When user-defined account books are enabled, the numbers should be numbered sequentially from the first page to the last page, and page skipping and missing numbers are not allowed; When using loose-leaf account books, the page numbers of subjects should be compiled according to the order of subjects. After each account number, you should fill in the "Account Directory", log in the account name page in the directory, and paste index paper (account label) to indicate the account name for easy retrieval.

Extended data

Account page

The cash deposit journal does not need to be specially set on the reconciliation page.

(1) On the subsidiary ledger page, write the required account name on the horizontal line in the upper left corner or the upper right corner in the order of assets, liabilities, owner's equity, cost, income and expenses, or directly affix the account seal.

(2) On the subsidiary ledger page, in the order of assets, liabilities, owner's equity, cost, income and expenses, write the required account name on the left (right) upper corner or the middle horizontal line, or directly affix the account seal, including the name of the subsidiary account set according to the specific situation of the enterprise.

In addition, the detailed account of cost, income and expenses should be listed by multi-column items. For example, the debit of "management expenses" should be listed according to office expenses, transportation expenses, telephone charges, utilities, wages, etc. Specifically, it should be listed according to the management needs of enterprises, that is, the analysis items of expenses, and each enterprise can be different.

In order to find and register conveniently, when setting the general ledger account page, paper is pasted on the outside of the first account page of each account, and the accounts are staggered.

Baidu Encyclopedia-Establishing an Account