How to adjust the wrong account at the hotel front desk?

How to adjust the wrong account at the hotel front desk?

You can correct the wrong red-ink entries and make new accounts according to the correct amount, which involves the previous year's profit and loss account and is handled by the previous year's profit and loss adjustment account.

Offset accounting entry method:

1. Red-letter offset method, also known as red-letter correction method, refers to the method of offsetting or offsetting the original wrong records with red letters to correct or adjust accounting errors. According to the different procedures of offsetting wrong account, the scarlet letter offsetting method can be divided into full offsetting method and difference offsetting method.

Second, the full write-off method refers to the method of writing off all wrong account in red letters, and then correcting wrong account by compiling correct accounting vouchers. After bookkeeping, if there is an error in the accounting subjects that should be borrowed or loaned, it should be corrected by the full verification method.

Third, the balance offset method refers to the correction method to offset the overcharged amount. After bookkeeping, it is found that there are no errors in the accounts payable and the accounts payable in the bookkeeping voucher, but the amount recorded is greater than the amount to be recorded, so the balance offset method should be adopted.

What is a hotel bill?

The hotel bill is that the hotel has not received the money spent by the guests at the hotel. Therefore, it is impossible to settle accounts without collecting money. What should I do? You can only transfer to a temporary account. Just hung up.

In practical application, if the guests of a company or other units that have an agreement with the hotel spend money in the hotel, the effective signer authorized by the company will sign the bill or the original voucher for consumption, and the accounts receivable accountant of the finance department will settle accounts with the company or unit regularly. For guests who have no agreement, cash payment is required in principle. Under special circumstances, they can make a temporary payment through the signature of the superior person in charge, and the department or sales staff is responsible for the collection, and the period is generally within one week.

Accounting entry of hotel suspense account

When accounts receivable (sales on credit) occur:

Debit: accounts receivable

Loan: income from main business

Taxes payable-VAT payable (output tax)

Upon receipt of funds, write off accounts receivable.

Debit: bank deposit

Credit: accounts receivable

The above information is about "how to adjust the wrong account at the front desk of the hotel?" In order to solve this problem, we usually correct the wrong account entered by the hotel front desk in red. Simply put, it is to offset the original wrong record with the scarlet letter. This method is also divided into differential bias and total bias. You can refer to the above.