How to do accounting for hotel room consumables purchased? How to manage

The hotel’s purchase of guest room consumables is a category of disposable supplies.

Accounting method of disposable items:

Accounting of disposable items Disposable items such as toothbrushes, combs, slippers, etc. provided to guests free of charge in guest rooms are provided according to the number of guests in the room. of. Some guests don't like disposable utensils and neither use nor take them away, so the floor attendants can recycle them. Accommodation near Xiamen Huandao Road can save space if management is strengthened. When the waiter distributes disposable items every day, he should fill in the "Guest Room Consumables Statistics Form" and establish a supervision mechanism when distributing disposable items to the guest rooms. When hotels purchase disposable supplies, they are usually purchased from the main warehouse, and then the hotel accounting department goes directly to the garage department to collect them in batches, and store them in the warehouse of the guest room department, and distribute them according to actual needs every day. The accounting process is as follows:

(1) When receiving items from the hotel warehouse: Borrow: Materials and Supplies - Housekeeping Department Warehouse - Disposable Supplies (register by item name) Credit: Materials and Supplies - Hotel General warehouse - disposable supplies (register by product name)

(2) At the end of the month, according to the actual consumption report of the housekeeping department:

Borrow: Main business cost - housekeeping department - Material Consumption

Credit: Materials and Supplies - Housekeeping Department Warehouse - Disposable Supplies.

An inventory should be conducted at the end of the month to confirm whether the accounts are consistent with the facts. If they are not consistent, the reasons should be identified and dealt with accordingly. Using the above method to register disposable items item by item is conducive to material supervision, but the disadvantage is that accounting is more complicated. In actual work, the back-extrusion method can also be used for calculation. Using the back-squeezing method, the amount collected in batches by the guest room department is first directly credited to the "Business Overhead Expenses" account. At the end of the month, the actual consumption amount for the month is back-squeezed out, and then transferred from the "Business Overhead Expenses" account to the "Main Business Costs" or "Sales Charge" account. This method is simple to calculate, but it is not conducive to material supervision.