Accounting treatment of disposable articles in hotel rooms

When picking up items from the hotel warehouse:

Borrow: materials and supplies-Housekeeping warehouse-disposable supplies (registered by name)

Loan: materials and supplies-hotel general warehouse-disposable supplies (registered by name)

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

Borrow: main business cost-housekeeping department-material consumption

Borrow: materials and supplies-internal warehouse-disposable supplies.

Extended data:

An enterprise shall set up the subject of "main business cost" and make detailed accounting according to the main business category, which is used to calculate the actual costs incurred by the enterprise due to its daily activities such as selling goods, providing labor services or transferring the right to use assets.

Debit this account, credit "goods in stock", "labor cost" and other subjects. At the end of the period, the balance of the main business cost will be transferred to the "profit this year" account, debited to the "profit this year" account, and credited to the "profit this year" account. After carry-over, there is no balance in the "main business cost" account.

When carrying forward the cost, the following entries should be made according to the "main business cost calculation table":

Debit: main business cost

Loan: Inventory goods-×××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××

For retail goods, the accounting method of selling price is generally adopted in practical work.

At the end of the month, in order to calculate the actual cost of the sold goods, it is necessary to calculate the difference between the purchase and sale of the sold goods according to certain methods.

(1) comprehensive price difference rate calculation method;

(2) Classification price difference rate calculation method (or counter price difference rate calculation method);

(3) Calculation method of price difference rate of inventory goods.

Baidu Encyclopedia-Main Business Cost