How to do business hotel accounting?

What hotel accountants should pay attention to is that the current accounts must be clear, and whether the book income is consistent with the total invoice amount when filing tax returns. There is also the management of low-value consumables.

The work to be done is the same as general accounting, such as bookkeeping, accounting income, cost and profit, and paying taxes on statements. However, cost accounting is the cost of dishes.

First of all, hotel revenue should be divided into several parts, such as catering, guest 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 a hotel in Guangzhou, instead of earning by the day, temporarily hangs all the income under one subject and splits the income according to the audit report at the end of the month.

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.

Borrow: cash

Debit: Accounts Receivable-UnionPay Center (this is a credit card)

Debit: Accounts Receivable-Guest Account (this is arrears)

Loan: operating income-room fee income

Loan: operating income-catering income

Loans: operating income-other income

Credit: operating income-other payables-telephone charges

Credit: operating income-laundry fee

Hotel accounting is simply industrial accounting now, as long as it is the accounting of income and cost. This is different from industrial accounting.

Taxes include: business tax rate of 5% (accommodation and catering income), and consumption tax if there is tobacco and alcohol sales;

Urban construction tax = 7% of business tax

Education surcharge = business tax *3%

Flood control and water conservancy fund

Property tax (self-owned property and land use tax) (the tax rate shall be approved by the local tax authorities)

Enterprise income tax = net profit after making up annual losses *20%

stamp tax

And so on (depending on your company's specific trading business). . .