Hotel accounting

When the day lily was cold upstairs, I studied accounting for three years and just graduated from senior three this year. My dream is to get ACCA, British MBA, and study for a doctorate in business administration in zju. How about we make friends? My QQ number is 5 17436576. You can add me at any time, but if you want to send me a message, just say the accountant adds your name. Of course CPA is my goal! !

I forgot, landlord. I'll check and answer in the afternoon!

On the Application of Transitional Account in Hotel Accounting

Tourism has developed rapidly in the past 20 years and has become a major industrial pillar of China's national economy. Due to the diversity, variability and strong business crossover of service items and contents, modern hotels put forward high requirements for hotel financial management. This paper tries to discuss the importance of transitional account in hotel accounting.

1. Without a transitional account, it is difficult to adjust the current balance of the hotel guest account.

At the beginning of the hotel's opening, the total guest account was handled like this:

1. When the chief cashier receives the payment from the cashier at the front desk, the accounting entries are as follows:

Borrow: bank deposit; Loans: accounts receivable, customers, accounts received in advance, etc.

2. Accounting should make the following accounting entries according to the daily report of the general ledger account:

Debit: accounts receivable, a guest; Loans: operating income-room income, other payables-long-term telephone charges, other payables-laundry fees, etc.

As a result of this accounting treatment, the balance of the day between the general customer account and the financial customer account cannot be reconciled. In view of the disadvantages of this accounting method, we set up a transitional account "accounts receivable-cash income", which can check the balance of the hotel front desk account and the guest account of the finance department every day.

1. When the chief cashier receives the payment from the cashier at the front desk, the accounting entries are as follows:

Borrow: bank deposit; Credit: accounts receivable-cash income

2. Accounting should make the following accounting entries according to the daily report of the general ledger account:

Entry 1, debit: accounts receivable, one customer; Loans: operating income-room income, other payables-long-term telephone charges, other payables-laundry fees, etc.

Entry 2: Debit: accounts receivable-cash income, credit: accounts receivable-accommodation, accounts received in advance, etc.

Two, there is no transitional account, can not correctly calculate the operating income.

In tourist star hotels, the accounting method of business income is basically a receivable system. Therefore, when the chief cashier receives the business payment, he can make the following accounting entries:

Borrow: bank deposit; Credit: accounts receivable-cash income from guest rooms, accounts receivable-catering income.

The accountant makes the following accounting entries according to the business day report:

Debit: accounts receivable, one-room cash income; Loan: operating income-room income.

Debit: accounts receivable-catering income; Credit: operating income-catering income.

If the transitional account "Accounts Receivable-cash income from guest rooms and catering income" is not used, the general cashier will directly record the received money into the account of "operating income", so the accountant will not be able to conduct accounting treatment on the business day report, check and verify the correctness of operating income, and the operating income will not be effectively controlled.

Third, without transitional accounts, there may be direct red bookkeeping.

The hotel staff canteen receives a batch of food raw materials from the food and beverage department, and the handling personnel pay with the transfer form to the finance department. After receiving the money, the cashier of the finance department makes the following accounting entries:

Borrow: bank deposit; Credit: food raw materials.

By the end of the month, the cost accountant of the food and beverage department will prepare a report according to the requisition and requisition. After receiving the monthly report of food cost from the Food and Beverage Department, the accountant of the Finance Department made such an accounting entry:

Debit: accounts receivable-staff canteen; Credit: food raw materials.

In this way, the "food raw materials" account appeared double accounting, and the "accounts receivable" added a right account. In order to avoid the recurrence of similar problems, a new accounting treatment method was adopted:

1. Upon receipt of payment from the canteen, the accounting entry is:

Borrow: bank deposit; Credit: accounts receivable-canteen.

2. At the end of the month, according to the monthly food cost report of the Food and Beverage Department, the accounting entries are:

Debit: accounts receivable-staff canteen; Credit: food raw materials.

To sum up, we can clearly see that it is very important to use the transitional account correctly in the accounting of the hotel industry. Otherwise, our account will be out of control.

Go first!