How about working as an accountant in a big hotel? Not to mention the salary, let’s talk about other things.

Financial processing of hotel accounting

Preparation of daily operating income summons:

The basis for preparing the income summons is the daily sales summary report form and trial balance surface.

The preparation method of income voucher is:

Accounts receivable - customer account

Accounts receivable - checkout - details

Accounts Receivable - Team

Bank Deposits

Credit: Operating Income

Accounts Payable - Telephone Bill

Street ledger and guest account distribution table statistics:

The street ledger and guest account include banquet accounts of external units, employee private accounts, discount cards, and unanswered bills, etc. The income auditor will report them every day It is necessary to fill in the street account and guest account statistics forms and make distribution. Be prepared to record charges to each account in a timely manner. Make daily and monthly balances, and prepare for filling in the street account and guest account summary forms at the end of the month.

Account processing after the guest clears the receivables

After the guest receives the hotel’s reminder notice, he is required to settle the accounts receivable to the hotel within 30 days. When a guest makes a payment, the hotel should issue an official receipt and submit it to the guest as a proof of settlement. The revenue auditor will conduct accounting processing every day based on the customer's payment content and amount: before preparing accounting vouchers, first find out the company's account number, account reference number and payment content, and fill them in the daily cash income record form .

Dunning reminders for accounts receivable that are over 60 days old

Analyze the report content based on the monthly accounts receivable statement records and items. For all customers whose receivables are outstanding for more than 60 days, we will make reminders again. Before making reminders, we must first understand the specific contents of unpaid accounts and report the situation to the financial manager. The financial manager shall issue a reminder letter and send it to the guest together with a copy of the payment notice; promptly respond to the questions raised by the guest, negotiate solutions, and eliminate obstacles for the settlement of accounts receivable as soon as possible.

Responsible for entering the prepared accounting vouchers into the financial computer system.

Working Procedures of the Cost and Accounts Payable Group

The Cost and Accounts Payable Group is an important organization that makes good use of and manages funds. Strengthening the management and supervision of funds is one of the important responsibilities of cost accountants. Each accountant must understand and master the ins and outs of funds, control cost and expense standards, and enable the normal turnover and use of funds. The main contents of their work include:

Check collection and settlement

Based on the specific content of the purchase that day, the purchaser will submit the purchase invoice, and The inspection form is sent to the Finance Department for checkout procedures. When checking out, the cost accountant must check the five major elements of the invoice: A. Date of invoice issuance; B. Name of goods purchased; C. Purchase quantity and unit price; D. Whether the size and amount are consistent; E. Official seal of the unit holding the invoice. Check whether the inspection voucher is consistent with the invoice amount, whether the signatures of the person in charge, the inspector, and the consignee are complete, and cancel the purchase order. After verification, fill in the amount and purchase content in the check collection register, and then transfer it to the daily bank expenditure statistics.

Daily bank disbursement statistics

The disbursement cashier must provide the daily bank disbursement amounts to the income cashier to prepare daily bank statements. Before counting, first fill in the expenditure register according to the order of the check number and the time when the transfer commitment order occurred, indicating the date of bank expenditure, name of the paying unit, payment amount and purchase content. After checking according to the checkout procedures, you can prepare the payment statements for each bank. The statistical table is in two copies, one copy is submitted to the cashier as the basis for preparing bank daily statements, and the other copy is used for review and reference. The expenditure amount of each bank in the statistical table must be consistent with the amount filled in the expenditure register every day.

Expenditure Voucher Preparation Procedure

Expenditure vouchers are accurately reflected in the accounts in accordance with the accounting principles of accrual basis and the instructions for the use of accounting subjects. The expenditure voucher preparation procedure is:

Fill in the name of the paying unit;

Fill in the payment date;

Fill in the summary of economic business content;

Fill in the accounting subjects and account numbers;

Fill in the economic business amount.

Assets

Cash

Each item of cash is divided into two categories: RMB and foreign exchange.

Account the cash on hand in the hotel and find the reserve funds and petty cash reserves.

Set up a "cash journal" and register it daily according to the payment voucher and the order in which the business occurred.

Bank deposits

Account the various deposits deposited by the hotel into the bank.

"According to different currencies such as RMB and foreign currency (mainly converted into US dollars), which are deposited in different banks, "bank deposit journals" are set up respectively, and the balance is recorded one by one according to the receipt and payment voucher days.

Using RMB as the unit of account, for US dollar or other foreign currency deposits, when registering the foreign currency amount, it will be converted into RMB for registration according to the bank exchange rate on the day.

Accounts receivable

Account the other party's debts from the operating income of hotels, commercial buildings, apartment buildings, restaurants, shopping malls and their ancillary projects.

It is divided into travel agencies, companies, units, guest accounts, credit cards, tenants, and street accounts.

Set up a dedicated person to collect accounts for different types of items. Accounts that cannot be collected must be investigated and held responsible, and relevant certificates must be obtained and reported to the financial director. Approved by the general manager, converted into bad debt losses.

Other receivables

Accounting for other receivables not included in accounts receivable, including deposits, insurance compensation payable, etc. /p>

Prepare detailed statements for accounting in different currencies and debtors on a monthly basis

Deferred expenses

Accounting has already occurred, but should be borne by the current period and subsequent periods respectively. Various expenses, such as insurance premiums, etc.

Expenses that are less than the amount of RMB (determined by the hotel) are not included in this account.

Each deferred expense is generally amortized within 12 months.

Inventory

Calculate the inventory of raw materials, oils, semi-finished products, cigarettes, wine, beverages, etc. used to make food in the restaurant. Commodities, unused materials and supplies stored in the warehouse, and various packaging containers reserved for packaging and selling food

Each inventory is managed by dedicated personnel according to different categories of warehouses, and detailed accounts are set up according to product names. , Regular inventory.

Other current assets and deposits

Current assets that do not belong to the above six accounts are accounted for according to different types or items. , prepare detailed statements for accounting every month.

Fixed assets

Calculate the original price of all fixed assets.

The so-called fixed assets refer to those with a useful life of more than one year. , or houses, buildings, machinery and equipment, transportation equipment and other equipment with a unit price of RMB or more (determined by the hotel)

The first batch of purchased business equipment, such as linens, porcelain and glass. Utensils, gold and silverware, etc., even if they are below the amount of RMB (determined by the hotel), are also considered fixed assets.

Accumulated depreciation

The standard for calculating the depreciation amount of fixed assets. Withdraw the depreciation amount by project and set up the registration card.

According to the spirit of the cooperative operation contract, the depreciation amount withdrawn every month will be used first to return the capital (referring to the start-up fee). Newly built hotel)

Account the expenses paid to set up the business. The number of months after the opening of this account is amortized and the funds obtained from the monthly apportionment will be used first to return to investors.

. Other deferred expenses

Calculate the expenses that have a large one-time payment amount and a long time to take effect and should not be fully borne in the current period, such as equipment maintenance fees, advertising fees, in-service expenses, etc. Update of fixed assets before principal and interest are paid off, etc.

The amount of each item usually needs to exceed RMB 100,000 or be determined by the hotel.

Expenses will be transferred to the project on schedule based on the effective time.

Liabilities

Accounts payable

Accounts for purchased equipment, supplies, food raw materials for restaurants, drinks, and payments in arrears due to the supply of labor services.

For units with large current amounts and frequent transactions, separate detailed accounts should be set up according to different currencies and unit account names.

Salaries payable

Calculate various wages payable to employees in the current period, including fixed wages, floating wages, bonuses and subsidies, etc.

According to the detailed account of wages payable.

Taxes payable

Calculate various taxes payable, such as unified industrial and commercial tax, income tax, license tax, etc.

Set up detailed account registration according to tax types.

Other accounts payable and taxes

Account payables and other payables other than taxes payable, including handling fees payable, compensation fees payable, deposits, and various temporary Collect advance payment, etc.

Prepare monthly detailed statements for accounting according to different categories, currencies and creditors.

Accrued expenses

Accounting of various expenditures within the range of the one-time payment in RMB that are included in costs and expenses but have not actually been paid yet. Exceeding the scope must be approved by the authority or personnel. ? Set up detailed accounts according to the nature of expenses.

Social Labor Insurance Fund

Calculate the social labor insurance fund withdrawn in accordance with regulations. This subject must be earmarked for special use.

Investment to be repaid