Several problems about the cost accounting of newly-built hotels. Solve high scores

Hello, after reading your description, let me describe it to you:

1 The new opening cost of the hotel mainly needs to be considered before the opening of the hotel. Generally speaking, the activities required to open a hotel are as follows:

(1) First, it is best to apply for an industrial and commercial business license, and then let a certified public accounting firm verify the capital and issue a capital verification report. At this point, you can enter:

Debit: bank deposit

Loan: paid-in capital

(1) Fixed assets, renting a facade, then decorating the facade, buying barrels (for brewing beer), as well as various wine glasses, wine mixing tools and dining tools. , and rent coolies. These behaviors are completed before the bar opens. You can enter:

Borrow: Construction in progress-renovation expenses

Loans: bank deposits

raw material

Borrow: low-value consumables-wine glasses, wine mixing utensils and tableware.

Loans: bank deposits

Borrow: management fee

Loan: Payable to employees-coolie salary.

In an industry like a hotel, the most important thing is to manage the cash, because guests pay for drinks directly and there are few accounts receivable, so we should pay attention to keeping an eye on the cashier. It is best to set the cashier in a relatively bright place and install a camera. And as a new cost accountant, you must know how to calculate the purchase price of various products, so as to control the flow of costs.

2 Hotel cost accounting generally uses cash transfer voucher, such as the above-mentioned purchase of fixed assets and low-value consumables should use payment voucher, because you paid. As for hotel profits, receipts will definitely be used, and other similar ones will use transfer vouchers. The above three entries are payment, payment and voucher transfer.

Speaking of common terms, in addition to the above, there are three other common terms:

Debit: bank deposit

Loan: income from main business (this is a receipt, which is made by hotel charges)

Borrow: management fee-rent

Loan: bank deposit/accounts payable (this is a payment/transfer voucher, which the hotel uses to pay the rent).

Borrow: business tax and surcharges

Loan: tax payable-business tax payable (this is an entry made by the hotel when paying taxes to the tax bureau, but it belongs to transfer)

Secondary warehouse departments should focus on controlling the use of raw materials: for example, hotels often need to wash and change sheets and bedding for guests, and hotels should deliver meals to guests. Do these waiters have relevant documents to control the process when they collect them, such as whether pillows and bedding can be distinguished between old and new? These details must be well managed. As a cost accountant, you will know what the cost corresponds to and whether there is any change. Pay special attention to buyers.

Hotel asset books can be divided into fixed assets and raw materials. Raw materials are refined to four levels, generally depending on whether you want to manage by department or by subject. If you manage them by department (such as catering department, customer service department, bath department, etc.). ), you must strictly implement the circulation of documents and the numbering system of raw materials, so that the details are divided into four levels. If you live, you can divide by subject and then by department, such as raw materials-inventory goods.

I hope I can help you ~