What is hotel enterprise accounting?

Hotel accounting positions mainly include accounting supervisor, cost accounting, expense accounting, income audit, accounts receivable accounting, cashier and so on.

Hotel accounting belongs to commercial accounting and is relatively simple. Compared with the construction industry you have done before, the biggest difference is that raw materials and inventory goods are directly included in the main business cost and do not need to be resold.

When applying for a job, you must first have a certain understanding of the business projects of various departments of the hotel. It is best to tell the basic composition of the hotel, as well as the main responsibilities and business items of each department, so as to better understand the business items of accounting. For example, room income mainly includes personal income, team income and other income, while catering and entertainment mainly includes food income, wine income, cigarette income, entertainment income and other income, and the corresponding costs mainly include room service supplies, food cost, cigarette cost, wine cost and other costs. These expenses are generally accounted for as operating expenses.

Although ordinary hotels belong to ordinary taxpayers, except for the income from special VAT tickets, other tax returns are the same as those of small-scale taxpayers, with the business tax rate of 5% and the business tax rate of entertainment income of 20%. According to the accounting statements, business income is included in the business tax burden, and the tax declaration procedures for obtaining special VAT tickets are the same as those of other industries.