Traditional Culture Encyclopedia - Hotel franchise - What are the accounting subjects of hotel accounting, and what is the difference from business accounting 7?
What are the accounting subjects of hotel accounting, and what is the difference from business accounting 7?
Main accounting subjects of the hotel: 1. Asset category 10 1 cash 102 bank deposit 109 other monetary funds 1 1 short-term investment 16 accounts receivable 16 bad debt reserve 65438. 438+02 1 raw materials 122 fuel 124 low-value consumables 126 materials and supplies 128 inventory goods 13 1 prepaid expenses1. 5 Accumulated Depreciation 156 Fixed Assets Cleaning 159 Construction in Progress 16 1 Intangible Assets 17 1 Deferred Assets 18 1 Loss and Overflow of Property to be Processed 2 Kloc-0/ 1 Payable Wage 26 Owner's Equity Class 30 1 Paid-in Capital 31Capital Reserve 3 13 Surplus Reserve 32 1 Profit Distribution for this year 4. Profit and loss category 50 1 main business income 502 main business cost 503 sales expenses 504 business tax and surcharges 51management expenses 5 12 financial expenses 52 1 investment income 53 1 non-operating income 532 non-operating expenses borrowing main business cost borrowing raw materials accounting.
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