Hotel accounting procedures

Hotel accounting procedures

Accounting procedures are also called accounting organization procedures, which refer to the steps and methods for recording, classifying, summarizing, and reporting accounting data. . That is, from the arrangement and summary of original vouchers, the filling and summary of accounting vouchers, the registration of journals and detailed ledgers, to the steps and methods of preparing accounting statements. The basic model of the accounting processing program can be summarized as: original voucher--accounting voucher--accounting book--accounting statement. The following is the hotel accounting procedures I have brought to you, welcome to read.

1. Receivables work procedures

1. Preparation of daily business income summons

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

The preparation method of income voucher is:

Debit: Accounts receivable? Customer account

Accounts receivable? Street ledger? Details

Accounts receivable? Team

Bank deposits

Loans: main business income

Accounts payable? Telephone charges

2. Street ledger and guest account distribution table statistics

Street ledger and guest account include banquet accounts of external units, employee private accounts, discount cards, and bills that should be responded to but not returned, etc., and the income auditor will do so every day It is necessary to fill in the street account and customer account statistics forms and make distribution. Be prepared to record charges to each account in a timely manner. Prepare daily and monthly balances, and prepare for filling in the street account and customer account summary forms at the end of the month.

3. 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 perform accounting processing every day based on the content and amount of the customer's payment: before preparing the accounting voucher, first find out the company's account number, account reference number and payment content, and fill them in the daily cash income record form .

4. Accounts receivable for more than 60 days are on account for reminders

Analyze the report content based on the monthly accounts receivable statement records and accounts. For all customers whose receivables are outstanding for more than 60 days, we will make another reminder. Before the reminder, we first understand the specific contents of the 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.

5. Responsible for inputting the prepared accounting vouchers into the financial computer system

Working procedures of the cost and accounts payable group

2. Working procedures of the cost and accounts payable group

The cost and accounts payable group is an important organization for making good use of and managing 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 his work are:

(1) Check collection and settlement

The purchaser will submit the purchase invoice according to the specific content of the purchase on the day and after approval by the head of the purchasing department. , and the inspection form are sent to the Finance Department for checkout procedures. When settling the bill, 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.

(2) 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.

(3) Expenditure voucher preparation procedures

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

1. Fill in the name of the paying unit;

2. Fill in the payment date;

3. Fill in the summary of economic business content;

　4. Fill in the accounting subjects and account numbers;

　5. Fill in the economic business amount.

(1) Asset Category

①Cash

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

Calculate 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 occurs.

②Bank deposits

Calculate various deposits deposited by the hotel into the bank.

According to the 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 registered one by one according to the receipt and payment voucher days, and the balance is settled.

RMB is used 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 that day.

③Accounts receivable

Calculate the other party’s arrears from the operating income of hotel commercial buildings, apartment residential buildings, restaurants, shopping malls and their ancillary projects.

It is divided into different categories such as travel agencies, companies, units, customer accounts, credit cards, tenants, street accounts, etc., and accounts are set up according to groups or individuals.

Set up a dedicated person to collect accounts. For accounts that cannot be collected, the reasons must be identified and held accountable, and relevant certificates must be obtained. Report to the financial director and general manager for approval and convert it into bad debt loss.

④Other receivables

Calculate other receivables not included in accounts receivable, including deposits, insurance compensation payable, etc. Prepare monthly detailed statements for accounting by different currencies and debtors.

⑤ Prepaid expenses

Various expenses that have been calculated but should be borne by the current period and subsequent periods respectively, such as prepaid insurance premiums, etc. Fees with a smaller payment amount, not exceeding the amount of RMB (determined by the hotel), are not included in this subject. Each deferred expense is generally amortized within 12 months.

　⑥Inventory

Account for the raw materials, flavored oils, semi-finished products, cigarettes, wine, drinks and other inventory goods used in the restaurant to make food, as well as the materials and supplies stored in the warehouse that are not yet used. and various packaging containers reserved for packaging and selling food.

Inventories are managed by dedicated personnel according to different categories of warehouses, detailed account registration is set up according to product name, and regular inventory is taken.

⑦Other current assets

Current assets that do not belong to the above six accounts belong to this account.

According to different types or projects, prepare monthly detailed statements for accounting.

⑧Fixed assets

Calculate the original prices of all fixed assets.

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

The first batch of purchased business equipment, such as linens, porcelain, glassware, gold and silverware, etc., is still a fixed asset even if it is below the RMB amount (determined by the hotel).

⑨Accumulated depreciation

Calculate the standard for extracting the depreciation amount of fixed assets, extract the depreciation amount by project, and set up a registration card for registration.

According to the spirit of the cooperative operation contract, the depreciation amount withdrawn every month will be used first to return capital.

⑩ Start-up expenses (referring to new hotels)

Calculate the expenses paid for setting up a business. The number of months this subject will be amortized after opening is determined by the hotel. Funds received from monthly distributions are given priority to return to investors.

11. Other deferred expenses

Calculate 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, Update of fixed assets before principal and interest are paid off, etc.

Each item usually needs to exceed RMB 100,000 or be determined by the hotel.

Expenses will be transferred on schedule according to the project’s effectiveness time.

(2) Liabilities

① Accounts payable

Calculate the purchased equipment, supplies, food raw materials for restaurants, drinks and the supply of labor services. Payments in arrears.

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

②Salaries 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.

③Taxes 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.

④Other accounts payable and taxes

Calculate various payables other than accounts payable and taxes payable, including handling fees payable, compensation fees payable, deposits, and various other payables. Temporary payment in advance, etc.

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

⑤Accrued expenses

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

⑥Social labor insurance fund

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

　⑦ Investment to be repaid

This account is a loan account, which is used to calculate the amount of investment that should be repaid this year, and the amount that should be remitted but has not yet been remitted.

(3) Capital category

①Paid-in capital

Calculate the total capital.

Set up detailed accounts according to investor account names.

　②Return of capital

This account is a debit account. The same amount of annual undistributed profits plus depreciation of fixed assets and marketing and start-up expenses is used to return capital. The accumulated amount That is the total amount returned.

③Profit for the year

Calculate the total profit (or loss) realized during the year.

During the annual settlement, the balances of operating income, operating costs, expenses, exchange gains and losses, and non-operating income and expenses are transferred to this account respectively, and the profits (or profits) realized during the year are recorded in this account. loss), and finally transfer the balance to "undistributed profits".

　④Distribution of profits

If there are adjustment entries for the current month when calculating the distribution of hotel profits and the balance after profit distribution over the years, ensure that all entries are red-letter adjustments in the original direction

　(4) Profit and loss category

①Business income

Calculate the income from various businesses within the hotel’s business scope.

Operating income is divided into:

Hotel income: guest rooms, catering, taxis, laundry, dance hall, game consoles, music cafes, telephones, telex, gym, sauna, billiards , tennis, bowling, concert hall, beauty center.

Residential building income: rental of high-end apartments and other income from the building.

Income from commercial buildings: rental of office buildings and other income from buildings.

Shopping mall income: income from self-operated shopping malls, rent from leased shopping malls and other income from shopping malls.

Other income: Income that does not fall into the above categories is classified as other income.

②Business tax

According to the different tax rates of each business income, calculate the unified industrial and commercial tax, land use fees and other fees and taxes that should be paid in the current period. Separate accounts are registered according to each business tax.

③Direct costs of the business department.

Calculate the direct costs paid in the business process.

④ Direct expenses of business departments

Accounting can divide the various expenses incurred by each department. The division of each department according to the operating income is used as the sub-headings and details of this subject. Except for the sub-head "Salaries and Related Expenses" among the direct expenses of each department, the remaining sub-heads are named according to the different nature and needs of each department or business.

⑤Non-business department expenses

Salary and related expenses: All expenses belonging to administrative and general departments, such as marketing (public relations? sales?) department, property operations and Maintenance department salaries and related expenses are classified under this item.

Other indirect expenses: such as administrative and general expenses, marketing expenses, property operation and maintenance expenses, and energy supply expenses.

The sub-items of the above four categories of expenses will be named separately according to different natures and needs.

⑥Non-operating income and expenses

Exchange gains and losses: Calculate the exchange gains and losses due to exchange rate differences, and use the realized amount as the actual amount. For changes in the accounting exchange rate, the book balances of the relevant foreign currency accounts will not be adjusted.

Insurance premiums and loan interest: various expenses for house and internal insurance and interest required for normal operations (this account can be offset by bank deposit interest income).

Profit and loss from the sale of assets: Calculate the difference between the net income from the price change of a fixed asset scrapped or sold in advance and the unit price above RMB (determined by the hotel) and the net value of the fixed asset.

⑦Promotion and start-up expenses

Calculate the start-up expenses incurred in preparation for opening and amortize them on a monthly basis. The amortized start-up expense funds raised in hotel operating activities are used to return investment capital.

⑧Depreciation of fixed assets

Calculate the depreciation charges for fixed assets on a monthly basis. The depreciation funds withdrawn are usually used to return invested capital.

⑨Investment interest

Interest payable is calculated on a regular basis based on the total investment. The amount of interest withdrawn is used to return capital with interest. ;