How to make hotel accounting entries

Accounting subjects:

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 in which the business occurred.

2. Bank deposits

Account the various deposits deposited by the hotel into the bank.

"According to 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 balance is registered one by one according to the receipt and payment voucher days.

Using RMB as the unit of account, for US dollar or other foreign currency deposits, when registering the foreign currency amount, it will be converted into RMB for registration according to the bank exchange rate on the day.

3. Accounts receivable

Account the other party's debt from the operating income of hotels, commercial buildings, apartment buildings, restaurants, shopping malls and their ancillary projects.

It is divided into travel agencies, companies, units, customer accounts, credit cards, tenants, For different types of accounts such as street accounts, separate accounts are set up for groups or individuals.

A designated person is responsible for collecting accounts. Accounts that cannot be collected must be investigated for reasons and relevant certificates must be obtained. With the approval of the director and general manager, it will be converted into bad debt losses

4. Other receivables

Calculate other receivables not included in accounts receivable, including deposits and insurance payables. Compensation, etc.

Prepare detailed statements for accounting in different currencies and debtors on a monthly basis

5. Prepaid expenses have been accounted for, but should be calculated by the owner. Various expenses to be borne separately in the current period and subsequent periods, such as insurance premiums, etc.

Expenses with a smaller payment amount not exceeding the amount of RMB (determined by the hotel) are not included in this account.

Each deferred expense is generally amortized within 12 months.

6. Inventory

Account of raw materials, oils and ingredients, and semi-finished products used in the restaurant. , cigarettes, wine, drinks and other inventory goods, as well as materials and supplies stored in the warehouse that are not yet used, and various packaging containers reserved for packaging and selling food.

Each inventory has dedicated personnel according to different categories of warehouses. Management, set up detailed account registration according to product name, and conduct regular inventory.

7. Other current assets and deposits

Current assets that do not belong to the above six accounts belong to this account.

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According to different types or projects, prepare detailed statements for accounting every month.

8. Fixed assets

Calculate the original prices 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 purchases. Imported business equipment, such as linens, porcelain, glassware, gold and silverware, etc., is considered a fixed asset even if it is below the amount of RMB (determined by the hotel).

9. Accumulated depreciation

Calculate the standard for depreciation of fixed assets, extract the depreciation amount by project, and set up a registration card to register.

According to the spirit of the cooperative operation contract, the depreciation amount withdrawn every month will be used first. Return the capital.

10. Start-up expenses (referring to new hotels)

The number of months after the opening of this account is amortized is determined by the hotel. Funds raised from monthly apportionments are given priority to return to investors.

Extended information

The methods of accounting entries are as follows:

1. Chromatography method

Divide the development process of things into A method of solving problems by analyzing several stages and levels step by step to finally get the result. Using the chromatographic method to teach accounting entries is intuitive and clear, and can achieve ideal teaching results.

2. Business chain method

According to the order in which accounting business occurs, a continuous business chain is formed, and there is a connected relationship between the accounting entries between the previous and subsequent businesses. Prepare accounting entries.

It is more effective for continuous economic business, especially for those who are prone to mistaking the direction of accounting.

3. Accounting rule method

Use the accounting rule "if there is a borrowing, there must be a loan, and the borrowing must be equal" to prepare accounting entries.

Baidu Encyclopedia--Accounting Entries

Baidu Encyclopedia--Hotel Financial Management