What are the contents of hotel audit?

1. Obey the arrangement of the financial manager, further review the income report made by the night audit according to the prescribed procedures and standards, modify the accounts, and check the accounts with the accounts receivable to ensure the authenticity and accuracy of the daily income audit. ?

2. Modify the reports made by the night audit on the computer, including income report, dining number report, room statistics report and night newspaper, and send them to relevant departments in time and without error.

3. After the ledger report and accounts receivable reconciliation are completed, enter the ledger report into the computer and print it for archiving.

4. Make a long and short payment report according to the payment registration form sent by the general cashier.

5. Make a special record of cashier's check collection every day and provide the record to the general ledger for verification at the end of the month. ?

6. Review the daily seafood sales, mini-bar sales, bar sales and abalone wing sales summary; Review the use of bills and invoices; View breakfast coupons, deposit slips and discounts.

7. Review the long-distance telephone charges of hotel employees and make an analysis report. Review the summary of room rate, catering income and related business transaction records made by night audit.

8. After checking the suspense account and the credit card transaction form, transfer the accounts receivable. ?

9. Check whether the telephone income recorded in the telephone room is correctly included in the guest bill (if the hotel has a computer store charging system, check whether the computer is correct).

Extended data:

Risk analysis of hotel audit

1. It is possible that the hotel's foreign exchange income may not be recorded in complex currency, and the overseas travel agency's tour fee is paid in foreign currency to offset the income, which exceeds the use limit of foreign exchange account and the year-end balance is not settled in time.

2. Improper division of capital expenditure and income expenditure. Some hotels falsely list the expenses of decoration works and furniture supplies, and falsely list the value of projects under construction and long-term prepaid expenses; Or the renovation and maintenance costs and renovation costs of the leased property are all included in the current expenses at one time, thus inflating the operating costs; Or amortize materials, supplies and kitchenware in one lump sum, falsely increasing operating expenses and causing huge losses in the beginning of the year.

Three, the hotel has been completed and put into production renovation projects are not transferred to fixed assets, and some even in the next renovation, the cost of the last renovation is still hanging in the project under construction.

Four, the hotel has a large proportion of cash transactions, operating expenses and sporadic service income.