Accounting practice: how to deal with hotel accounts

I. The accounting treatment of income is as follows:

Borrow: cash,

Accounts receivable-credit cards,

Accounts receivable-accounts owed by customers,

Loan: operating income-room fee income,

Operating income-catering income,

Operating income-other business income,

Operating income-laundry income.

Second, the hotel revenue should be divided into several parts, such as: catering, rooms, KTV, bars and canteens. At the end of the month, the income will be split according to the audit report, and the cashier or cashier will be required to summarize the income separately at the end of the month.

The key is to distinguish income at ordinary times, summarize at the end of the month, and transfer money to current accounts. Finally, it is also possible to make income every day or make a summary table before making income. To earn money every day, we must first sort out every receivable and payable.

Third, the corresponding cost mainly depends on some expenses corresponding to income, and it is also divided into several parts to summarize the cost in detail. Such as operating costs-customers, operating costs-catering and other subjects.