How to set up an account in a newly established hotel?

Setting up account books is a very systematic and complicated work, which provides you with ideas and problems that need attention: 1. Set account book: the account books to be set include general ledger, cash account book, bank journal and subsidiary ledger; 2. The core of setting account books is the setting of accounting subjects, that is, the setting of subsidiary ledger. As a hotel, the most complicated thing is the cost category. Enterprises need to set up detailed subjects of main business cost according to their own conditions, which generally include: room fee, catering fee, conference fee, telephone fee, etc. Under normal circumstances, more detailed accounts should be set up under the secondary detailed accounts. It should be noted that each cost detail must have a corresponding income detail as a proportion; The expense account should also be set according to the enterprise's own situation; The more detailed the accounts, the more accurate the accounting data. The disadvantage is the heavy workload.