What is the method of hotel daily audit and night audit?

1. Further review and summarize the daily report of operating income and various settlement documents, and modify the entries to ensure the authenticity and accuracy of daily income.

2. According to the daily income report of the hotel area, prepare the income trial balance, check whether the income division is correct, and check whether there is any unrecorded income.

3. Review the miscellaneous adjustment statement and credit adjustment statement. Miscellaneous adjustment forms should be reviewed to ensure the correctness of the accounts entered. If there is any error, it should be adjusted in time. The credit adjustment form should first check the signature and approval of the department manager or general manager, and check whether the reasons are clear and reasonable, and whether the accounts entered are accurate.

4. Check whether the occupancy rate and average house price are correct through the daily room report, and adjust them in time when problems are found.

5. Prepare the hotel operating income report on the computer account, including the operating income of each region, restaurant operating income, room income, average occupancy rate, average house price, number of people dining in the restaurant, average consumption, etc. The report also provides the budget proportion of each business department, monthly and annual cumulative data, and submits it to the general manager for review and then sends it to the relevant leaders of each business department and the company.

6. Carefully check the summary table of cash income made by the chief cashier every day. If it is found unreasonable, immediately find the reason and handle it in time.

7, daily according to the cashier's cash income summary table, computer reports, according to the provisions of the accounting system and subjects, prepare accounting vouchers, operating income do Nissin monthly statement.

8. Review all foreign currency exchange documents and solve the problems found in time.

9. Review the dining situation of employees in the restaurant, and submit the unreasonable or over-limit dining list to the cost department in time after approval by the department or general manager Bao.

10. Assist other business departments to complete relevant audit work.

1 1 Review the implementation of reservation orders of catering and banquet department, and make statistics on banquet sales at the end of the month.

12 Record and review all kinds of training courses, attendance fees and card counting of the Recreation Department, and check the card seller's commission with the Recreation Department every month.

13, at the end of each month, do an income analysis of each business department.

14. Check the amounts of accounts receivable and accounts payable at the end of each month, and report relevant transfer information to the general ledger.

15. Keep and preserve the processed historical materials.