How to set up accounting books in small hotels

1. Assets (1) Cash is divided into RMB and foreign exchange. Check the hotel's cash in stock and find out the petty cash and petty cash. Set up a "cash book" according to the order of receipt and payment vouchers and business occurrence and register it daily. (2) The bank deposit accounts for all kinds of deposits deposited by the hotel in the bank. "According to different currencies such as RMB and foreign currency (mainly converted into US dollars), deposit journals are set up respectively, and they are registered one by one according to the date of receipt and payment to obtain the balance. With RMB as the accounting unit, the amount of foreign currency in USD or other foreign currency deposits shall be registered at the same time and converted into RMB at the bank exchange rate of the day. (3) Accounts receivable refer to the debts owed to the other party in the operating income of hotel commercial buildings, apartment buildings, restaurants, shopping malls and their affiliated projects. Travel agencies, companies, units, guest accounts, credit cards, tenants, street accounts and other different projects, according to groups or individuals to set up accounts. Set up a special person to be responsible for the collection of accounts, and find out the reasons for unrecoverable accounts and obtain relevant vouchers. Approved by the chief financial officer and general manager, it is converted into bad debt loss. (4) Accounting of other receivables Other receivables not included in accounts receivable include deposits and insurance compensation payable. According to different currencies and the debtor's monthly schedule. (5) The prepaid expenses accounting has occurred, but the expenses that should be borne by this period and subsequent periods, such as prepaid insurance premiums, etc. This course does not include paying a small amount of fees not exceeding RMB (determined by the hotel). Generally, each prepaid expense will be shared within 12 months. (6) Inventory accounting: raw materials, oily materials, semi-finished products, cigarettes, wine, beverages and other inventory goods used in the food production of the hotel, materials and supplies not used in the warehouse, and various packaging containers reserved for packaging and selling food. All kinds of inventories are managed by special personnel according to different warehouse types, and subsidiary ledger is registered according to product name and counted regularly. (7) Other current assets and other current assets that do not belong to the above six subjects shall be accounted for with this subject. According to different types or projects, prepare a monthly schedule for accounting. (8) Fixed assets accounting for the original price of all fixed assets. The so-called fixed assets refer to houses, buildings, machinery and equipment, transportation equipment and other equipment with a service life of more than one year or a unit price of more than RMB (determined by the hotel). The first batch of business equipment, such as linen, porcelain glassware, gold and silver utensils, etc., are fixed assets although they are below RMB (determined by the hotel). (9) Accounting Standards for Accumulated Depreciation Depreciation of fixed assets, the depreciation amount is extracted according to the project, and a registration card is set up for registration. According to the spirit of the cooperative operation contract, the monthly depreciation is given priority to return the capital. (10) Organization expenses (referring to newly-built hotels) are calculated as the expenses paid for organizing enterprises. How many months after the opening of this course will be amortized, which is decided by the hotel. The funds obtained by monthly apportionment are given priority to be returned to investors. (1 1) Other prepaid expenses refer to expenses that take a long time to take effect, such as equipment maintenance fees, advertising fees, fixed assets renewal before the principal and interest are paid off, and should not be fully borne in this period. Each item usually needs more than RMB 654.38 million or is determined by the hotel. According to the project, the cost will be transferred to the project on schedule according to the effective time. 2. Liabilities (1) Accounts payable account for the arrears of purchased equipment, supplies, food raw materials and drinks used in restaurants and the arrears of receiving labor services. For units with large transaction amount and frequent transactions, separate ledgers should be set up according to different currencies and unit account names. (2) Payable accounts for all kinds of wages payable to employees in this period, including fixed wages, floating wages, bonuses and subsidies. Conduct accounting according to the payroll subsidiary ledger. (3) Taxes payable accounting for various taxes payable, such as consolidated industrial and commercial tax, income tax, license tax, etc. Set up subsidiary ledger registration according to tax type. (4) Other payables and taxes Accounting for accounts payable and other payables except taxes payable, including expenses payable, compensation payable, deposits received, various temporary receipts and advance receipts, etc. According to different categories, currencies and creditors, prepare monthly schedules for accounting. (5) Accrued expenses accounting how much accrued expenses within the scope of RMB are paid at one time, which are included in the cost but have not been actually paid. Exceeding the scope must be approved by the authorized unit or personnel. Set up subsidiary ledger according to the nature of expenses. (6) social labor insurance fund accounting according to the provisions of the extraction of social labor insurance fund. This course should be earmarked. (7) The investment subject to be repaid is the loan subject, so in order to calculate the amount of investment to be returned this year, it should be remitted but not remitted. 3. Capital (1) Paid-in capital accounts for the total capital. Set up a detailed account according to the account name of the investor. (2) Repayment of capital This account is a debit account, and the undistributed profits plus fixed assets depreciation and promotion and start-up expenses are allocated to repay capital, and the accumulated amount is the total amount of repayment. (3) This year's profit accounting is the total profit (or loss) realized this year. At the time of annual settlement, the balances of operating income, operating costs, expenses, exchange gains and losses, non-operating income and expenditure and other subjects are transferred to this account respectively, and the profits (or losses) realized this year are calculated, and finally the balances are transferred to "undistributed profits". (4) The profit distribution accounting accounts for the hotel's profit distribution over the years and the balance after distribution. 4. Profit and loss (1) Operating income accounts for all business income within the business scope of the hotel. Operating income is divided into: hotel income: guest room, catering, taxi, laundry, ballroom, game machine, music cafe, telephone, telex, gym, sauna, billiards, tennis, bowling, concert hall and beauty center. Income from residential buildings: income from renting apartments for the elderly and other buildings. Commercial building income: office rent and other building income. Shopping mall income: self-operated shopping mall income, rental shopping mall rent and other shopping mall income. Other income: those that do not belong to the above income are classified as other income. (2) Business Taxes The fees and taxes such as consolidated industrial and commercial tax and land use fee that should be borne in this period are calculated at different tax rates of various operating incomes. In accordance with the provisions of the business tax, the accounts are registered separately. (3) The direct cost paid by the business department in the process of direct cost accounting. (4) The direct cost accounting of business departments can divide the expenses incurred by various departments. According to the division of operating income departments, it is regarded as a sub-item and breakdown of undergraduate programs. In addition to the subhead "salary and related expenses", other subheads are named according to the different nature and needs of various departments or businesses. (5) Expenses, wages and related expenses of non-operating departments. All expenses belonging to administrative and general departments, such as salaries and related expenses of marketing department, property operation and maintenance department, are included in this project. Other indirect expenses: such as administrative and general expenses, marketing expenses, property operation and maintenance expenses, energy supply expenses, etc. The subheads of the above four categories of expenditure will be named according to different nature and needs. (6) Exchange gains and losses of non-operating income and expenditure: accounting for exchange gains and losses caused by exchange rate differences, with realized figures as. The book balance of foreign currency accounts will not be adjusted due to the change of bookkeeping exchange rate. Insurance premium and loan interest: various expenses and interest expenses of the house and internal insurance required for normal operation (this subject can be offset by the interest income of bank deposits). Profit and loss on sale of assets: calculate the difference between the net income of fixed assets and the net value of fixed assets with the unit price above RMB (determined by the hotel) scrapped or sold in advance. (7) The start-up expenses incurred in the process of promotion and preparation for business opening shall be shared monthly. Amortized start-up expenses raised in hotel business activities are used to return investment capital. (8) Depreciation of fixed assets accounting monthly depreciation expenses of fixed assets. The withdrawn depreciation fund is usually used to return the investment capital. (9) Investment interest shall be calculated on schedule according to the total investment. The interest amount is used to repay the interest on capital.