Hotel accounting work and processes

Hotel accounting work flow

1. Catering business summary report

2. Catering sales comparison table

3. Food cost report

4. Food turnover report

5. Beverage cost report

6. Beverage turnover report

7. Tobacco cost report

8. MINI-BAR statistical table

5. Fixed asset acquisition and early scrapping procedures

1. Fixed asset acquisition must be approved after the annual acquisition budget is approved procurement projects.

Whether the fixed assets are purchased from abroad or purchased locally, upon arrival, the receiving department will go through the acceptance procedures, signed by the acceptor and the person in charge of the using department, and the asset accountant will do so based on the receipt records and fixed assets Fill in the fixed asset registration form for asset value, and clearly fill in the name, model, amount, type of fixed asset and location of use of the fixed asset. Based on this information, a fixed asset detailed account is established and depreciation is calculated on a monthly basis.

2. Procedure for early scrapping of fixed assets

The user department shall fill in the fixed asset loss report form and forward it to the engineering department for technical appraisal. After field inspection, it is recognized that it is neither repairable nor repairable. If it can no longer be used, propose a loss report and submit it to the Finance Department. The asset accountant will fill in the original value of the fixed asset, the depreciation amount and the net value of the fixed asset. The loss report will be submitted to the financial manager and general manager for approval. The entire set of procedures is completed. Only after that can the accounting processing be carried out. Make a copy of the fixed assets detailed account, and use the loss report form as proof of advance loss report for fixed assets to prepare the accounting. Responsible for entering the prepared accounting vouchers into the financial computer system.

6. Procedure for preparing salary schedules

The payment of employee wages is calculated based on the attendance last month. The Human Resources Department provides the Finance Department with a schedule of salary changes for increases, decreases, and absences on time, and the payroll accountant prepares a salary schedule based on the salary changes. The salary accountant prepares the salary table with the department as the accounting unit, and then fills in the salary summary table as a voucher for preparing salary accounting. And be responsible for entering the prepared accounting vouchers into the financial computer system.

7. Work procedures for withdrawing welfare fees

1. Work procedures for withdrawing welfare fees

According to the relevant regulations on the withdrawal of employee welfare fees by the enterprise, the calculation shall be based on the total salary Provide 14% welfare fee and 1.5% education fund.

2. Procedure for withdrawing trade union funds

According to the relevant provisions of the Trade Union Law, 2 trade union funds are withdrawn based on the total personal income of employees. The withdrawal base includes: wages of regular employees and wages of temporary workers. , overtime pay, night shift pay. 2 of the sum of the four items is the total union funds.

3. Procedures for withdrawing housing subsidies

According to the relevant regulations on the withdrawal of employee welfare fees by the enterprise, the housing fund shall be paid according to the number of regular employees.

8. Preparation of bank reconciliation statements

After the relevant bank receipts and payments vouchers have been entered, the expenditure cashier will print the amount of each bank deposit account and calculate it one by one according to the bank statement. Check. Extract the outstanding accounts one by one and prepare a bank reconciliation statement.

The tabulating formula is: bank statement ending balance A