What subjects do hotel accounting need?

The accounting subjects and accounting processes commonly used in hotels are as follows:

1. Raising funds

(1) Borrowing funds: cash on hand/bank deposits

Lending: paid-in capital

(2) Borrowing funds

1. Borrowing funds: bank deposits

Lending: short-term loans

. Borrow when repaying: short-term loan

loan: bank deposit

2. Prepare

(1) House

1. Self-built houses (1) Borrowing materials for purchase: engineering materials

Loan: bank deposit

(2) Borrowing materials for construction in progress

Loan: engineering materials

(3) Manual borrowing: construction in progress

Loan: Payable to employees

(4) Borrowing of water, electricity and sanitation fees: construction in progress < Decoration of the house

(1) Borrow when expenses occur: long-term deferred expenses

Loan: bank deposits

(2) Borrow when amortization is made on a monthly and quarterly basis: management expenses

Loan: long-term deferred expenses

(2) Machinery and equipment (air conditioners, stereos, cars)

1. Borrow when purchasing: Borrow when depreciation is accrued monthly: management fee

loan: accumulated depreciation

(3) materials (raw materials, turnover materials)

1. Raw materials (1) such as staple food, dry goods and other materials that need to be put into storage should be checked and accepted when purchased, and kept by special personnel;

(2) Non-staple foods and fresh goods that don't need to be put into storage are used as they are purchased, and they are directly delivered to the kitchen for acceptance before use.

2. Reusable materials (1) warehousing: tables and chairs, beds and bedding, tablecloths, bowls, etc. for recycling

borrowing: revolving materials

lending: cash on hand

(2) failing to reach the warehouse: disposable chopsticks and napkins are directly included in the expenses

borrowing: management expenses

lending: cash on hand < Bank deposit

2, Borrowing for purchasing recurring materials: main business cost

Loan: cash on hand

(II) Borrowing for purchasing goods: stock goods-warehouse-XX goods

-bar-XX goods

Loan: cash on hand

(III) Borrowing for collecting materials

Borrowing: main business cost

P > loan: inventory goods-warehouse-xx goods

(5) calculation of salary at the end of the month

loan: management expenses

loan: salary payable to employees

(6) electricity and water fever

loan: management expenses

loan: cash on hand

(7) income < Face value × 5%

urban construction tax; Business tax ×7%

business tax attached to education × 3%

business tax attached to education × 2%

individual tax denomination × 1% × 25%

debit: payable taxes—business tax

—— urban construction tax

——— education attached to education

——— education

. Tax shall be accrued according to the invoiced amount)

Debit: business tax and surcharges

Loan: payable tax-business tax (the invoiced amount × 5%)

-urban construction tax (business tax × 7%)

-teaching attachment (business tax × 3%)

-local education (business tax