What about the paper cups, garbage bags and toilet paper that the hotel buys every month?

According to the concept of accrual basis in accounting standards, paper cups, garbage bags, toilet paper and so on. What you buy every month must be recorded as assets, borrowed from inventory-low-value consumables, and credited to bank deposits. Carry forward to the cost when collecting money every month. Debit: operating costs, credit: inventory-low-value consumables.