How to make hotel accounts

The hotel accounting process is as follows:

1. Assets

1. Cash

Each item of cash is divided into RMB and foreign exchange. kind. Calculate the cash on hand in the hotel and find the reserve funds and petty cash reserves. Set up a "cash journal" and register it daily according to the payment voucher and the order in which the business occurs.

2. Bank deposits

Account the various deposits deposited by the hotel into the bank. According to the deposits of different currencies such as RMB and foreign currencies (mainly converted into US dollars) into different banks, set up "bank deposit journals" respectively, register them one by one according to the receipt and payment voucher days, and settle the remaining balance. RMB is used as the unit of account. For US dollar or other foreign currency deposits, when registering the foreign currency amount, it will be converted into RMB for registration according to the bank exchange rate on that day.

3. Accounts receivable

Calculate the other party’s arrears from the operating income of hotels, commercial buildings, apartment buildings, restaurants, shopping malls and their ancillary projects. It is divided into different categories such as travel agencies, companies, units, customer accounts, credit cards, tenants, street accounts, etc., and separate accounts are set up according to groups or individuals. Set up a dedicated person to be responsible for collecting accounts. For accounts that cannot be collected, the reasons must be identified and held accountable, and relevant certificates must be obtained. Report to the financial director and general manager for approval and convert it into bad debt loss.

4. Other receivables

Calculate other receivables not included in accounts receivable, including deposits, insurance compensation payable, etc. Prepare monthly detailed statements for accounting by different currencies and debtors.

5. Prepaid expenses

Accounting has already occurred, but should be borne by the current period and subsequent periods respectively, such as prepaid insurance premiums, etc. Fees with a smaller payment amount, not exceeding the amount of RMB (determined by the hotel), are not included in this subject. Each deferred expense is generally amortized within 12 months.

6. Inventory

Account of raw materials, oils, semi-finished products, cigarettes, wine, drinks and other inventory goods used in restaurants to make food, as well as materials stored in the warehouse that have not yet been used. Supplies and various packaging containers reserved for packaging and selling food. Inventories are managed by dedicated personnel according to different categories of warehouses, detailed account registration is set up by product name, and inventory is taken regularly.

7. Other current assets

Current assets that do not belong to the above six accounts belong to this account. According to different types or projects, detailed statements are prepared every month for accounting.

8. Fixed assets

Calculate the original prices of all fixed assets. The so-called fixed assets refer to houses, buildings, machinery and equipment, transportation equipment and other equipment with a service life of more than one year or a unit price of more than RMB (determined by the hotel). The first batch of purchased business equipment, such as linens, porcelain, glassware, gold and silverware, etc., is considered a fixed asset even if it is below the RMB amount (determined by the hotel).

9. Accumulated depreciation

Calculate the standard for extracting the depreciation amount of fixed assets, extract the depreciation amount by project, and set up a registration card for registration. According to the spirit of the cooperative operation contract, the depreciation amount withdrawn every month will be used first to return capital.

10. Start-up expenses (referring to new hotels)

Account the expenses paid for setting up a business. The number of months this subject will be amortized after opening is determined by the hotel. Funds received from monthly distributions are given priority to return to investors.

11. Other deferred expenses

Calculate expenses that have a large one-time payment amount and a long time to take effect and should not be fully borne in the current period, such as equipment maintenance fees, advertising fees, Update of fixed assets before principal and interest are paid off, etc. The amount of each item usually needs to exceed RMB 100,000 or be determined by the hotel. Expenses are transferred to the project on schedule based on the effective time.

2. Liabilities

1. Accounts payable

Accounting for purchased equipment, supplies, food raw materials for restaurants, drinks and the supply of labor services Payments in arrears. For units with large current amounts and frequent transactions, separate subsidiary accounts should be set up according to different currencies and unit account names.

2. Employee compensation payable

Account the various wages payable to employees in the current period, including fixed wages, floating wages, bonuses and subsidies, etc. Calculated based on detailed accounts of wages payable.

3. Taxes payable

Calculate various taxes payable, such as unified industrial and commercial tax, income tax, license tax, etc. Set up detailed account registration according to tax types.

4. Other accounts payable and taxes

Account payables and other payables other than taxes payable, including handling fees payable, compensation fees payable, deposits, and various Temporary payment in advance, etc. Prepare monthly detailed statements for accounting by different categories, currencies and creditors.

5. Withholding expenses

Calculate the various expenditures within the range of the one-time payment in RMB that are included in costs and expenses but have not actually been paid. Exceeding the scope must be approved by the authority or personnel. Set up detailed accounts according to the nature of expenses.

6. Social Labor Insurance Fund

Calculate the social labor insurance fund withdrawn in accordance with regulations. This subject must be earmarked for special use.

7. Investment to be repaid

This account is a loan account, which is used to calculate the amount of investment that should be repaid this year, and the amount that should be remitted but has not yet been remitted.

3. Capital category

1. Paid-in capital

Calculate the total capital. Set up detailed accounts according to investor account names.

2. Return of capital

This account is a debit account. The same amount of annual undistributed profits plus depreciation of fixed assets and marketing and start-up expenses is used to return capital. Accumulation The amount is the total amount returned.

3. Profit for the year

Calculate the total profit (or loss) realized during the year. At the annual settlement, the balances of each account such as operating income, operating costs, expenses, exchange gains and losses, and non-operating income and expenses are transferred to this account respectively. The profit (or loss) realized during the year is recorded in this account, and finally the balance is transferred to "undistributed profit".

4. Distribution of profits

Calculate the distribution of hotel profits and the remaining balance after profit distribution over the years

IV. Profit and loss categories

1 , Operating income

Calculate the income from various businesses within the hotel's business scope.

Operating income is divided into:

(1) Hotel income: guest rooms, catering, taxis, laundry, dance halls, game consoles, music cafes, telephones, faxes, gyms, saunas Bathroom, billiards, tennis, bowling, concert hall, beauty center.

(2) Residential building income: rental of high-end apartments and other income from the building.

(3) Income from commercial buildings: rental of office buildings and other income from buildings.

(4) Shopping mall income: income from self-operated shopping malls, rent from rented shopping malls and other income from shopping malls.

(5) Other income: Any income that does not belong to the above-mentioned income is classified as other income.

2. Direct costs of the business department

Account the direct costs paid in the business process.

3. Direct expenses of the business department

Accounting can divide the various expenses incurred by each department. The division of each department according to the operating income is used as the sub-headings and details of this subject. Except for the sub-head "Salaries and Related Expenses" among the direct expenses of each department, the remaining sub-heads are named according to the different nature and needs of each department or business.

4. Non-business department expenses

Salary and related expenses: All expenses belonging to administrative and general departments, such as marketing (public relations "sales") department, property operation department The salaries and related expenses of the maintenance department are allocated to this project. Other indirect expenses: such as administrative and general expenses, marketing expenses, property operation and maintenance expenses, and energy supply expenses.

The sub-headings of the above four categories of expenses will be named separately according to their different natures and needs.

6. Non-operating income and expenses

(1) Exchange gains and losses: Calculate the exchange gains and losses due to exchange rate differences, and use the realized amount as the actual amount. For changes in the accounting exchange rate, the book balances of the relevant foreign currency accounts will not be adjusted.

(2) Insurance premiums and loan interest: various expenses for house and internal insurance and interest required for normal operations (this account can be offset by bank deposit interest income).

(3) Profit and loss from the sale of assets: Calculate the net income from price changes and the net value of the fixed asset above the unit price of the fixed asset that is scrapped or sold in advance (determined by the hotel).

the difference.

7. Promotion of start-up expenses

Calculate the start-up expenses incurred in preparation for opening and amortize them on a monthly basis. The amortized start-up expense funds raised in hotel operating activities are used to return investment capital.

8. Depreciation of fixed assets

Calculate the monthly depreciation charges for fixed assets. The depreciation funds withdrawn are usually used to return invested capital.

9. Investment interest

Interest payable is calculated on a regular basis based on the total investment amount. The amount of interest withdrawn is used to return capital with interest.