The whole process of hotel accounting treatment practice

The whole process of hotel accounting practice is as follows:

1, sign in:

Before check-in, the hotel accountant needs to verify the identity information of the check-in person and record the check-in time, room number and other detailed information.

2. Collect the deposit:

Before check-in, the hotel accountant needs to collect a deposit, which can be used as a deduction for the checkout when the guest checks out.

3. Charged house price:

After check-in, the hotel accountant needs to charge the room fee so that the guest can use it as the checkout when checking out.

4. Close the processing:

When the guest checks out, the hotel accountant needs to verify the deposit and room rate, and handle the settlement. If the guest has other expenses, it needs to be recorded and settled.

5. Record accounts:

Hotel accountants need to record the fees, refunds and other related information in the above steps, and generate statements.

6, statistical reports:

Hotel accountants need to make statistics according to the recorded accounting information and generate statements to provide reference for hotel managers.

Working procedures of cost and accounts payable group:

How do hotel accountants keep accounts? The financial processing flow is here.

2018-06-0511:42 Tax School

1, prepare daily operating income summons

The basis for preparing the income summons is the daily sales summary report and trial balance.

The preparation method of income voucher is:

Debit: Accounts Receivable-Customer Account

Accounts Receivable-Street Account-Details

Accounts Receivable-Team

bank deposit

Credit: operating income

Accounts payable-telephone charges

2, street account, guest account distribution statistics

Street accounts and guest accounts include banquet accounts of other units, personal accounts of employees, discount cards and bills that should be returned but not returned. Income auditors should fill in the statistics of street accounts and guest accounts every day and distribute them. Prepare to record the expenses of each account in time. Make a statement once a month and prepare to fill in the summary table of street account and guest account at the end of the month.

3, clean up the accounts receivable after the guest accounts.

After receiving the reminder notice from the hotel, the guest is required to settle the accounts receivable with the hotel within 30 days. When the guest pays, the hotel should issue an official receipt and submit it to the guest as a settlement voucher. The revenue auditor will conduct accounting treatment according to the content and amount of payment made by the guests every day: before compiling accounting vouchers, first find out the company account number, account reference number and payment content, and fill them in the daily cash income record form.

4, more than 60 days of accounts receivable dunning.

According to the monthly accounts receivable report records and accounts analysis report content. For all customers whose accounts receivable have been temporarily recorded for more than 60 days, make another dunning. Before dunning, know the details of unpaid accounts and report the situation to the financial manager. The financial manager sends a reminder letter and sends it to the guests together with a copy of the payment notice; Answer the questions raised by the guests in time, negotiate solutions and remove the obstacles of accounts receivable as soon as possible.

5, responsible for the preparation of accounting vouchers input financial computer system.

Two. Working procedures of cost and payable groups

The Cost and Accounts Payable Section is an important organ for making good use of and managing funds. Strengthening the management and supervision of funds is one of the important responsibilities of cost accounting. Every accountant should understand and master the ins and outs of funds, control the standards of costs and expenses, and make the funds turn around and be used normally. The main contents of its work are:

1, check collection and settlement

The buyer will send the purchase invoice and inspection list to the finance department for settlement after being audited by the person in charge of the purchasing department according to the specific content of the purchase on that day.

When closing the account, cost accounting should check the five elements of the invoice: (1) invoice issuing date; (2) the name of the purchase; (3) Purchase quantity and unit price; (4) Whether the size and amount are consistent; (5) Official seal of the holder. Check whether the inspection certificate is consistent with the invoice amount, whether the signatures of the agent, inspector and consignee are complete, and cancel the purchase order.

After verification, the amount and purchase contents will be filled in the check collection register, which can be transferred to the daily bank expenditure statistics.

2. Daily bank expenditure statistics

The expenditure cashier should provide the daily expenditure amount of each bank to the income cashier to prepare the daily bank report. Before statistics, fill in the expenditure register according to the check number and the time when the transfer acceptance form occurs, indicating the date of bank expenditure, the name of the payer, the amount of payment and the purchase content. After checking according to the checkout procedure, you can prepare the expenditure table of each bank.

The statistical table shall be made in duplicate, one of which shall be submitted to the income cashier as the basis for preparing the daily bank statement, and the other one shall be used for review and reference. The expenditure amount of each bank in the statistical table should be consistent with the amount filled in the daily expenditure register.