Directory of hotel accounting full process drills

Chapter 1 Introduction to Hotel Accounting - Overview of Hotel Accounting

Section 1 The Origin and Development of the Hotel Industry

1. The stages of the emergence and development of the hotel industry

II. The development and prospects of China’s hotel industry

Section 2: Introduction to hotel accounting

I. The concept of hotel

II. The concept of hotel accounting

3. Characteristics of hotel accounting

4. Hotel financial organization setup

Section 3: Contents of hotel accounting

< p>1. The main contents of hotel accounting

2. The accounting contents of various hotel departments

Section 4 Introduction to common hotel accounting subjects

Second Chapter "Accommodation" - Accounting of hotel guest room business

Section 1 Introduction to hotel guest room business

1. Functions of the guest room department

2. Guest rooms Business Characteristics of the Department

Section 2 Accounting of Room Room Revenue

1. Recognition Principles of Room Room Business Revenue

2. Accounting Control of Room Room Business Revenue

3. Accounting for the settlement method of collecting payment first and then staying in the hotel

4. Accounting accounting for the settlement method of collecting payment after staying in the hotel

5. Providing services The room rate collected at that time

Section 3 Accounting of guest room costs

1. Characteristics of guest room costs

2. Accounting of guest room costs

Section 4 Room Pricing Method

1. Cost Pricing Method

2. Target Profit Method

3. Total Expenditure Method

4. One-thousandth Pricing Method

Section 5 Accounting of Taxes Related to Room Business

1. Business Tax

2. Urban construction tax and education surcharge

3. Other taxes payable

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Chapter 3 "Food is the first priority for the people" - Hotel and catering Accounting of Business

Chapter 4 “Multi-Pronged Approach” – Accounting of Hotel’s Multiple Service Business

Chapter 5 “Store within a Store” – Hotel Products Accounting of retail business

Chapter 6 Administrative Management - Accounting of daily administrative business of the hotel

Chapter 7 "Barometer" - Accounting statements of hotel enterprises