Hotel accounting subjects and accounting treatment

Hotel accounting subjects and accounting treatment

Hotel accounting subjects include: cash on hand, bank deposits, accounts receivable, bills receivable, prepayments, dividends receivable, interest receivable, other receivables, bad debt provision, raw materials, inventory goods, turnover materials, fixed assets, accumulated depreciation, construction in progress, fixed assets cleaning, accounts payable, accounts receivable in advance, employee salaries payable, taxes payable, interest payable, other payables, paid-in capital and capital. Production cost, manufacturing cost, main business income, other business income, main business cost, non-operating income, business tax and surcharges, sales expenses, management expenses, financial expenses, income tax expenses, etc.

Accounting treatment of hotel accounts receivable;

1. Prepare daily business income summons.

The basis of compiling income summons is daily sales summary report and trial balance.

The preparation method of income voucher is:

Debit: Accounts Receivable-Customer Account

Accounts Receivable-Street Account-Details

Accounts Receivable-Team

bank deposit

Loan: income from main business

Accounts payable-telephone charges

2. Statistical street account and guest account distribution table.

Street accounts and guest accounts include banquet accounts of other units, personal accounts of employees, discount cards, bills that should be returned but not returned, etc. Income auditors should fill in the statistics of street accounts and guest accounts every day and distribute them. They should be prepared to record the expenses of each account in time, make daily reports, and prepare for filling in the summary table of street accounts and guest accounts at the end of the month.

3. Clean up the guest accounts after accounts receivable.

After receiving the reminder notice from the hotel, the guest is required to settle the accounts receivable with the hotel within 30 days. When the guest pays, the hotel should issue an official receipt and submit it to the guest as a settlement voucher. The income auditor will conduct accounting treatment according to the content and amount of payment every day: before compiling accounting vouchers, first find out the company account number, account reference number and payment content, and fill in the daily cash income record form.

4 accounts receivable overdue for more than 60 days.

Analyze the contents of the report according to the records and accounts in the monthly accounts receivable table. For all customers whose accounts receivable have been temporarily recorded for more than 60 days, make another dunning. Before dunning, know the details of unpaid accounts and report the situation to the financial manager. The financial manager will send a reminder letter and send it to the guests together with a copy of the payment notice. Answer the questions raised by the guests in time, negotiate solutions, and remove obstacles for clearing accounts receivable as soon as possible.

5. Be responsible for inputting the prepared accounting vouchers into the financial computer system.

Daily accounting entries of the hotel

1, personnel salary

Chef's salary: borrowing: operating costs

Salary of office and management personnel: borrowing: management expenses.

2. Storage of beverages, tobacco and food

Put drinks and tobacco in storage: borrow: stock goods.

Food and various seasonings are lent from raw materials when they are put into storage, and enter the cost when they are put out of storage.

3. Tobacco and alcohol income

Debit: operating income

4. Spa income,

This item is not the main business income, and it is recorded as non-operating income: borrowing: non-operating income.

5, room income

Debit: operating income

6. Room deposit

Borrow; cash

Credit: other payables

7. Drinks are sold in rooms, and drinks are recorded as income.

Borrow: cash

Loan operating income

There are many contents involved in hotel accounting subjects and accounting treatment.