What is a hotel?

The main job of hotel accounting is to calculate the cost of the hotel.

1, preparation of daily business income summons The preparation of income summons is based on daily sales summary report and trial balance. The preparation method of income voucher is as follows: Debit: accounts receivable-customer accounts receivable-street accounts-detailed accounts receivable-team bank deposit loans: business income accounts payable-telephone charges 2. Street accounts, customer account distribution table statistics street accounts, customer accounts include banquet accounts of other units, employee private accounts, discount cards and bills that should be returned but not returned. The income auditor shall fill in the statistics of street accounts and customer accounts every day. 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. After the guest settles the accounts receivable, the guest is required to settle the accounts receivable with the hotel within 30 days after receiving the dunning notice from the hotel. 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 accounts receivable overdue for more than 60 days. 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. Working Procedures of Cost and Accounts Payable Group The Cost and Accounts Payable Group is an important organization for making good use of and managing funds.