What does the hotel's financial accounting do?

Check it. When a guest comes to the front desk to check out, it can be divided into guest checking out (paying the previous account or paying the deposit for continuing to live according to the notice) and checking out (for the cashier at the front desk, it is to balance the relevant accounts of the guest and terminate the account and check out at the same time in the computer). After checkout, the balance column of the guest account should be zero, that is, the total amount of guest consumption and the total amount of credit settlement should be zero. If it is not zero, there is a positive balance, and the difference indicates the unsettled account of the guest or the account that needs to be further carried forward; or vice versa, Dallas to the auditorium

Compilation of contributions. Before the cashier works on duty, it is necessary to make a payment list, including:

Counting cash means counting cash (cash, credit cards, checks, etc.). ) get it on duty, fill in the payment form in duplicate, and return the cash to the payer for future reference after being signed by the chief cashier. Payment by bill is a direct payment method, that is, the cashier gives the cash directly to the chief cashier. Due to the time limit, many hotels do not pay in this way, but put the money into the designated safe, which is referred to as "envelope payment", that is, set up a safe similar to the entrance of the mailbox, so that the cashier can put the money into the safe at any time after sealing the envelope. Safe can only be put in, not taken out casually. To open the safe, two keys must be inserted at the same time, that is, the cashier and the witness open the safe, witness the number of envelopes and count the money in the envelopes. This statement is for everyone to have a comprehensive understanding of the envelope payment procedure. In fact, in this step, all the cashier does is count the cash, fill in the payment envelope/bag and put it in the safe.

B. Sorting out bills, specifically, sorting out the settled bills according to cash settlement income, cash settlement expenditure, check settlement, credit card settlement and suspense settlement; Classify the deposit payment documents of the check-in guests and the reservation payment documents of the reservation room; After each document is sorted out, a total amount should be calculated, and a paper tape or note with the total amount written on it should be attached to each document and tied together with the document to be checked.

Prepare cashier report. Cashiers usually enter the cashier's information into the front desk computer according to their respective codes when entering and checking out, so the preparation of cashier reports is relatively simple. At this point, the cashier only needs to input his own code, and the computer can automatically print out the cashier report belonging to the cashier. The cashier's report includes a schedule (ACC04), a summary table (ACC03) and a billing schedule (NIT5).

D. Check the bill with the cashier's report, and check the sorted bill with relevant items in the cashier's report. Specifically, check the taxi bill, room bill, daily rent and service bill, deduction bill, cash payment bill, cash settlement, credit card settlement, transfer, check and other documents with the items on the summary table one by one. If there is any discrepancy, check the discrepancy with the relevant items in the cashier's list to find out the reason for the discrepancy so as to correct it. Check whether the closing bill is consistent with the closing account list. If not, find out the reason and correct it.

E. Check the cash with the cashier's report, and the difference between the "cash (receipt)" item and the "cash expenditure" item in the cashier's report is "cash payable" (if the cashier at the front desk uses the "reserve fund system" to pay the deposit, the amount of "deposit" should be added to the cash payable). At the time of checkout, the cashier should add up the cash on hand and check the total with the above "cash payable". If there is any discrepancy, the reason should be found immediately.

Send funds, bills and cashier reports. After the above-mentioned reconciliation, account table check, form check and account fact check are completed, the money, bill and cashier's report (in which the report is designated by the hotel according to the management requirements) will be handed over to the designated place or personnel.

6. Audit is to check the above billing information and check and control the above procedures. Hotel revenue audit is generally divided into night audit and day audit. Because the audit work occupies a very important position in hotel revenue control, it is described below.

Night audit of income

What is a night audit?

The night auditor refers to the person who conducts audit work at night or engages in audit work at night.

The hotel is busy with work. Cashiers not only have to make bills, but also collect money and refund. In this series of work, mistakes are inevitable, the ideological quality and professional level of employees are uneven, and some mistakes and disadvantages are easy to occur. If there is no audit, it is difficult to effectively control hotel revenue. Furthermore, because most of the guests check in and check out during the day and night, the income during this period is always in constant change. If the audit is carried out at this time, it will inevitably increase the difficulty of the audit work. In the middle of the night, there are generally fewer guests checking in and checking out, and various business activities of the hotel, such as restaurants, bars and dance halls, are also closed one after another. At this time, the operating income of the whole day has been basically determined. Therefore, night is the best time for income audit.

2 Night audit objectives

The object of night trial is the documents, statements and other materials submitted by cashiers at various cashier points and various business departments. Its work goal is to correct the mistakes and trace the responsibilities through in-depth and meticulous checking of these documents and statements, so as to ensure the authenticity, correctness, rationality and legitimacy of the hotel's income that day. This requires that night judges must have rich experience in finding mistakes and finding the root causes, basic skills in reviewing documents and calculating and summarizing, and a serious and meticulous work attitude. In addition, if the night auditor has solid accounting knowledge and skills, it is very beneficial to successfully complete the night audit work.

Steps and contents of 3-night trial

Generally, night assessors go to work at around 1 1 o, get off work at 7-8 o'clock the next morning, and have to go to work the next day.

Complete the audit of all the income of the previous day before going to work.

Night audit is mainly divided into two parts: room income audit and catering business income audit. It only talks about the night audit of room income here.

Specifically, its work steps and contents are as follows:

Take over the cashier work at the front desk. There may be some guests checking in and checking out late at night, which requires the night nuclear personnel to take over the cashier work at the front desk. In some small-scale hotels, the work of the front desk or reception desk, and even the duties of the night shift manager are taken over by the night shift core.

Go to the cashier at the front desk. If there is any mistake, adjust it according to the regulations.

Check the rental documents, check the room and the price. Statement of opening the house on the same day (Rec 16) and statement of changing the guard and adjusting the price (Rec 18).

The rent has been posted. After posting, you should print the lease-out report (Nit08) and check whether the lease-out is correct. If there is any mistake, adjust it according to the regulations.

Calculate the room income of the day and end the income of the day. An example of the structure of the trial balance is as follows:

(1) Trial calculation formula-

Total amount owed by residents today

-Today's guest summary.

= Today's guest's net debt

+As of yesterday, residents accumulated liabilities.

= Cumulative debt of residents as of today.