How to make hotel account vouchers

If it is handled in a formal manner, it is the same as external sales, borrow: management expenses - hospitality loan: main business income\x0d\\x0d\\x0d\\x0d\Financial treatment of hotel accounting\ x0d\　1. Preparation of daily business income summons\x0d\　The basis for preparing income summons is the daily sales summary report form and trial balance sheet. \x0d\ The preparation method of the income voucher is: \x0d\ Debit: Accounts receivable - guest account\x0d\ Accounts receivable - checkout - details\x0d\ Accounts receivable - team\x0d\ Bank deposits\x0d\ Loans: operating income\x0d\ Accounts payable - telephone bills\x0d\ 2. Street account and guest account distribution table statistics\x0d\ Street account and guest account include external party banquet accounts, employee private accounts, and discounts For information such as cards and unanswered bills, the revenue auditor must fill in the street account and guest account statistics forms every day and make distribution. Be prepared to record charges to each account in a timely manner. Make daily and monthly balances, and prepare for filling in the street account and guest account summary forms at the end of the month. \x0d\ 3. Account processing after the guest clears the receivables \x0d\ 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 customer's payment content and amount: before preparing accounting vouchers, first find out the company's account number, account reference number and payment content, and fill them in the daily cash income record form . \x0d\ 4. Debt collection for receivables exceeding 60 days \x0d\ Analyze the report content based on the monthly receivable statement records and items. For all customers whose receivables are outstanding for more than 60 days, we will make reminders again. Before making reminders, we must first understand the specific contents of 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. \x0d\　5. Responsible for entering the prepared accounting vouchers into the financial computer system. \x0d\ 2. Working Procedures of the Cost and Accounts Payable Group \x0d\ The Cost and Accounts Payable Group is an important organization that makes good use of and manages 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 his work are: \x0d\ (1) Check collection and settlement \x0d\ Based on the specific content of the purchase that day, the purchaser will send the purchase invoice and inspection form to the department after approval by the head of the purchasing department. The Finance Department handles the checkout procedures. When checking out, 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. \x0d\　 (2) Daily bank disbursement statistics \x0d\ The disbursement cashier must provide the daily bank disbursement amounts to the income 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.

\x0d\　 (3) Expenditure Voucher Preparation Procedure\x0d\ Expenditure vouchers are accurately reflected in the accounts in accordance with the accounting principles of accrual basis and the instructions for use of accounting subjects. The expenditure voucher preparation procedure is: \x0d\ 1 , fill in the name of the paying unit; \x0d\ 2. Fill in the payment date; \x0d\ 3. Fill in the economic business content summary; \x0d\ 4. Fill in the accounting subjects and account numbers; \x0d\ 5. Fill in the economic business amount. \x0d\　(1) Asset Category\x0d\　① Cash\x0d\　Each item of cash is divided into two categories: RMB and foreign exchange. \x0d\　 Calculate the cash on hand in the hotel and find the reserve funds and petty cash reserves. \x0d\　Set up a "cash journal" and register it daily according to the payment voucher and the order in which the business occurs. \x0d\ ②. Bank deposits \x0d\ Accounting of various deposits deposited by the hotel into the bank. \x0d\ "According to the different currencies such as RMB and foreign currency (mainly converted into US dollars), which are deposited in different banks, "bank deposit journals" are set up respectively, and the remaining balance is settled based on the day of receipt and payment voucher.\x0d\" Accounting unit: For US dollar or other foreign currency deposits, when registering the foreign currency amount, it shall be converted into RMB according to the bank exchange rate on the day. The operating income of its affiliated projects is divided into different categories such as travel agencies, companies, units, customer accounts, credit cards, tenants, street accounts, etc., and special accounts are set up according to groups or individuals. Responsible for collecting accounts, the reasons for uncollectible accounts must be investigated, and relevant certificates must be obtained and approved by the financial director and general manager, and converted into bad debt losses. \x0d\ Other receivables not included in accounts receivable include deposits, insurance compensation payable, etc. \x0d\ Prepare detailed statements for different currencies and debtors on a monthly basis \x0d\ ⑤ Deferred expenses \x0d\ Accounting has occurred. However, various expenses that should be paid separately in this period and subsequent periods, such as insurance premiums, etc., are not included in this account if the payment amount is small and does not exceed the amount of RMB (determined by the hotel). x0d\　Each deferred expense is generally amortized within 12 months \x0d\　⑥. Inventory\x0d\　Account of raw materials, oils, semi-finished products, cigarettes, wine, drinks and other inventory goods used in restaurants to make food and deposits. The materials, supplies and various packaging containers that are not yet used in the warehouse for packaging and selling food are managed by dedicated personnel according to different categories of warehouses, and detailed accounts are set up according to product names, and regular inventory is taken. , other current assets and deposits\x0d\　Current assets that do not belong to the above six accounts are accounted for by this account. \x0d\　According to different types or projects, detailed statements are prepared for accounting every month. \x0d\　⑧ Fixed assets\x0d. \　Calculate the original price of all fixed assets. \x0d\　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). x0d\　The first batch of purchased business equipment, such as linens, porcelain, glassware, gold and silverware, etc., is considered a fixed asset even if it is below the RMB amount (determined by the hotel) \x0d\　⑨ Accumulated depreciation\x0d \x0d\ Calculate the depreciation standards for fixed assets, extract depreciation amounts by project, and set up registration cards. \x0d\ ⑩. Start-up expenses (referring to new hotels)\x0d\　Account the expenses paid for setting up a business. The number of months after the opening of this account is amortized and the monthly amortized funds will be used first to return to investors.

\x0d\ 11. Other deferred expenses \x0d\ Calculate the expenses that have a large one-time payment amount and a long time to take effect and should not be fully borne in the current period, such as equipment maintenance fees, advertising fees, and expenses before the principal and interest are paid off. Fixed asset updates, etc. \x0d\　The amount of each item usually needs to exceed RMB 100,000 or be determined by the hotel. \x0d\　Expenses will be transferred on schedule according to the project and the effective time. \x0d\　(2) Liabilities\x0d\　①Accounts payable\x0d\ Account for purchased equipment, supplies, food raw materials for restaurants, drinks, and amounts in arrears due to the supply of labor services. \x0d\For units with large current amounts and frequent transactions, separate detailed accounts should be set up according to different currencies and unit account names. \x0d\ ②. Wages payable \x0d\ Calculate the various wages payable to employees in the current period, including fixed wages, floating wages, bonuses and subsidies, etc. \x0d\　According to the detailed account of wages payable. \x0d\　③. Taxes payable\x0d\? Calculate various taxes payable, such as unified industrial and commercial tax, income tax, license tax, etc. \x0d\　 Set up detailed account registration according to tax types. \x0d\ ④. Other accounts payable and taxes \x0d\ Calculate all other payables other than accounts payable and taxes payable, including handling fees payable, compensation fees payable, deposits, various temporary advance receipts, etc. \x0d\　Prepare monthly detailed statements for accounting according to different categories, currencies and creditors. \x0d\ ⑤. Withholding expenses \x0d\ Calculate the various expenditures within the scope of the one-time payment in RMB that are included in the costs and expenses but have not actually been paid. Exceeding the scope must be approved by the authority or personnel. Set up detailed accounts according to the nature of expenses. \x0d\　⑥. Social labor insurance fund \x0d\? Calculate the social labor insurance fund withdrawn in accordance with regulations. This subject must be earmarked for special use. \x0d\　⑦. Investment to be repaid\x0d\　This account is a loan account, which is used to calculate the amount of investment that should be returned this year, and the amount that should be remitted but has not yet been remitted. \x0d\　(3) Capital category\x0d\　①Paid-in capital\x0d\? Calculate the total capital. Set up detailed accounts according to investor account names. \x0d\　②. Return of capital\x0d\　This account is a debit account. The same amount of annual undistributed profits plus depreciation of fixed assets and marketing and start-up expenses is used to return capital. The accumulated amount is the total amount returned. \x0d\ ③. Profit for the year \x0d\ Calculate the total profit (or loss) realized during the year. \x0d\ When the annual settlement is completed, 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. In this account, the profits (or losses) realized during the year and finally the The balance is transferred to "Undistributed Earnings". \x0d\ ④. Profit distribution\x0d\ Calculate the distribution of hotel profits and the balance after profit distribution over the years\x0d\ (4) Profit and loss category\x0d\ ① Operating income\x0d\ Calculate various items within the hotel's business scope business income. Operating income is divided into: \x0d\ 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. \x0d\　Residential building income: rental of high-end apartments and other income from the building. \x0d\Income from commercial buildings: rental income from office buildings and other buildings. \x0d\　Shopping mall income: income from self-operated shopping malls, rent from leased shopping malls and other income from shopping malls. \x0d\　Other income: Income that does not fall into the above categories is classified as other income. \x0d\　②Business tax \x0d\ Based on 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. \x0d\　According to each business tax, separate accounts are registered. \x0d\　③ Direct costs of the business department. \x0d\　Account the direct costs paid in the business process. \x0d\　④. Direct expenses of the business department \x0d\　Accounting can divide the 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. \x0d\Except for the "salaries and related expenses" subheading among the direct expenses of each department, the remaining subheadings are named according to the different nature and needs of each department or business. \x0d\ ⑤ Non-business department expenses\x0d\ Salary 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 assigned to this project. \x0d\　 Other indirect expenses: such as administrative and general expenses, marketing expenses, property operation and maintenance expenses, and energy supply expenses. \x0d\　The sub-headings of the above four categories of expenses will be named separately according to different natures and needs. \x0d\ ⑥. Non-operating income and expenditure \x0d\ 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. \x0d\　Insurance premiums and loan interest: various expenses for house and internal insurance and interest expenses required for normal operations (the interest income from bank deposits can be used to offset this account). \x0d\ 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. \x0d\　⑦、Promotion and start-up expenses\x0d\　The start-up expenses incurred in preparing for the opening of business are calculated and apportioned on a monthly basis. The amortized start-up expense funds raised in hotel operating activities are used to return investment capital. \x0d\　⑧. Depreciation of fixed assets \x0d\? Calculate the depreciation fees for fixed assets on a monthly basis. \x0d\　The depreciation funds withdrawn are usually used to return invested capital. \x0d\ ⑨. Investment interest \x0d\ The interest payable is calculated on a regular basis based on the total investment. The amount of interest withdrawn is used to return capital with interest.