Accounting treatment of self-built hotels

I. Self-built and self-operated hotels during the preparation period: generally recorded as "long-term deferred expenses-organization expenses". Receipts cannot be recorded. Hotel meals can be accounted for in white bars (taxes allow hotels to buy food in white bars). Accounting entry: Debit: low-value consumables loan: cash debit: other receivables or cash loan: the cost of low-value consumables is based on the purchase price. This is usually false. Look at the profit adjustment. Generally, hotels collect taxes with fixed invoices, so you can pay as much tax as you buy. Second, after entering the official business period: First of all, the hotel revenue should be divided into several pieces, such as: catering, rooms, KTV, bars and canteens. At the end of the month, the income will be split according to the audit report, and the cashier or cashier will be required to summarize the income separately at the end of the month. A friend of mine in Guangzhou, instead of earning by the day, temporarily hangs all the income under one subject, and at the end of the month, splits the income according to the audit report. The bank has a daily credit card record, you should check it according to the daily sales report and do it again every month. Of course, the workload is too heavy. The key is to distinguish the benefits at ordinary times and summarize them at the end of the month. The transfer should be current, and there should be a discount, which can offset the income, such as Zhang San, 100000, so as long as all Zhang San's accounts are linked together, there is no need to be specific to a single account corresponding to the transfer. Finally, I can make income every day or make a summary and then make income. I make income every day, so I must sort out every receivable and payable first.

Debit: Cash Debit: Accounts Receivable-UnionPay Center (this is a credit card) Debit: Accounts Receivable-Customer Account (this is a debt).

Loan: operating income-room fee income loan: operating income-catering income

Loans: operating income-other business income

Credit: operating income-other payables-telephone charges

Credit: operating income-laundry fee