Traditional Culture Encyclopedia - Hotel franchise - What are the accounting procedures for catering accounts?

What are the accounting procedures for catering accounts?

Catering financial accounting process 1. Preparation of daily business income vouchers

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

The preparation method of income voucher is:

Debit: Accounts receivable - guest account

Accounts receivable - street account - details< /p>

Accounts Receivable - Team

Bank Deposits

Credit: Operating Income

Accounts Payable - Telephone Bill

< p> 2. Street account and guest account distribution table statistics

The street account and guest account include banquet accounts of external units, employee private accounts, discount cards, and bills that should be returned but have not been returned, etc., and the income is calculated The clerk must fill in the street account and guest account statistics forms every day 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.

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 conduct 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. Debt reminders for receivables exceeding 60 days

Analyze the report content based on the monthly receivables statement records and items. 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 entering the prepared accounting vouchers into the financial computer system.

IV. 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 are:

(1) Check collection and settlement

The buyer will purchase the goods based on the specific content of the day's purchase and approval by the head of the purchasing department. Invoices and inspection orders are 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.

(2) Daily bank disbursement statistics

The disbursement cashier must provide the daily bank disbursement amount 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 account in accordance with the accounting principles of accrual basis and the instructions for use of accounting subjects. Expenditure vouchers The preparation 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.

In the actual preparation process, it is necessary to ensure that the invoice amount is consistent with the check stub record, the various receipt records are consistent with the invoice amount, and the total amount of the expenditure voucher is consistent with the invoice amount.

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

(4) Materials and supplies requisition fee allocation procedures

The cost accountant will review the outbound orders transferred from the item warehouse accountant and check each outbound order Whether the unit price of the quantity and the total amount are correct are correctly reflected in the account in accordance with the accounting principles of the accrual basis and the instructions for using accounting subjects. With the department as the accounting unit, fill in the expense distribution schedule according to the subject classification, and make the outbound amount Consistent with the third-level account records, this table is used as a carryover voucher for outbound expense preparation at the end of the month. And be responsible for inputting the prepared accounting vouchers into the financial computer system.

(5) Procedures for reporting the loss of food and beverages

1. Procedures for reporting the loss of consumed food and beverages

Food and beverages that have been consumed in restaurants and kitchens When reporting a loss, it must be approved by the restaurant manager or head chef, catering department manager, and catering cost accountant, and then the loss report form can be filled in before accounting can be processed. If careless work results in financial losses, the department manager must provide handling opinions and transfer them to the Finance Department for financial processing.

2. Loss reporting procedures for food and wine warehouses

When reporting expired or spoiled food or beverages as damaged, they must be approved by the warehouse supervisor, purchasing department supervisor, and financial manager. Only after filling in the outgoing form can you do accounting processing.

(6) Food cost allocation procedure

Check whether the amount of food and wine stored in the warehouse for this month is accurate, and make sure that the general ledger is consistent with the third-level ledger.

1. Prepare food and beverage transfer vouchers based on the outbound order summary table.

2. According to the cost rate of the previous month, the social entertainment expenses will be carried forward.

3. According to the transfer record summary table, carry forward the transfer costs of each restaurant and kitchen.

4. The cost of raw materials used in fruit baskets for VIP guests will be carried forward.

5. Carry forward the cost of raw materials used in selling food.

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