What is the financial accounting process of Express Hotel?

Hotel accounting process \x0d\ 1, preparation of daily business income voucher \x0d\ The preparation of income voucher is based on daily sales summary report and trial balance. The preparation method of income voucher is as follows: Debit: Accounts Receivable-Customer Account Receivable-Street Account-Detailed Accounts Receivable-Team Bank Deposit Loan: Business Income Payable-Telephone Charge \x0d\ 2, Street Account, Customer Account Distribution Table Statistics Table \x0d\ Street Account, Customer Account includes banquet accounts of other companies, employee private accounts, discount cards and bills that should be returned. 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. \x0d\ 3。 Accounting treatment after the guest settles the accounts receivable \x0d\ 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. \x0d\ 4。 Collection of accounts receivable overdue for more than 60 days \x0d\ Analyze the contents of the report according to the records and accounts of the monthly accounts receivable statement. 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. \x0d\ 5。 Responsible for inputting the prepared accounting vouchers into the financial computer system \x0d\ Working procedures of the Cost and Accounts Payable Group \x0d\ The Cost and Accounts Payable Group is an important institution to use and manage funds well. 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 his work are as follows: \x0d\ (1) Receipt and settlement \x0d\ The buyer will send the purchase invoice and inspection sheet to the finance department for settlement according to the specific contents of the purchase on that day after being approved by the head of the purchasing department. When closing the account, cost accounting should check the five elements of the invoice: a. the date of issuance of the invoice; B. name of purchase; C. purchase quantity and unit price; D. whether the size and amount are consistent; E. 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. \x0d\ (II) Daily bank expenditure statistics \x0d\ The expenditure cashier shall provide the daily bank expenditure 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. \x0d\ (3) Preparation procedure of expenditure voucher \x0d\ Expenditure voucher is accurately reflected in the account according to accrual accounting principle and account instruction. The compilation procedure of expenditure voucher is: 1. Fill in the name of the payer; 2. Fill in the date of payment; 3, fill in the summary of economic business content; 4. Fill in the account and account number; 5. Fill in the economic business amount. In the actual process of document preparation, the invoice amount should be consistent with the check stub record, all kinds of collection records should be consistent with the invoice amount, and the total amount of expenditure vouchers should be consistent with the invoice amount. \x0d\ is responsible for inputting the prepared accounting vouchers into the financial computer system. \x0d\ (IV) Allocation procedure of materials and materials expenses \x0d\ Cost accounting will review the outbound orders transferred by the bookkeeper of the goods warehouse, check whether the quantity, unit price and total amount of each outbound order are correct, and correctly reflect them in the account according to the accrual accounting principle and the account instruction. Take the department as the accounting unit, fill in the expense allocation table according to the account classification, so that the outbound amount is consistent with the third-level account records, and this table will be used as the outbound expenses compiled at the end of the month. And is responsible for the preparation of accounting vouchers, input financial computer system. \x0d\ (5), procedures for reporting the loss of food and beverage \x0d\ 1, procedures for reporting the loss of food and beverage \x0d\ In case of reporting the loss of food and beverage in a restaurant or kitchen, the accounting treatment can only be carried out after the approval of the restaurant manager or chef, the manager of the food and beverage department and the cost accountant. For careless work, resulting in economic losses, the department manager should put forward handling opinions and transfer them to the finance department for financial treatment. \x0d\ 2。 Loss reporting process of food and beverage storage \x0d\ When the loss of expired and deteriorated food and beverage is reported, it must be approved by the warehouse supervisor, the purchasing department supervisor and the financial manager, and the outbound order can be filled out before accounting treatment can be carried out. \x0d\ (6), food cost allocation procedures \x0d\ Check whether the amount of food and drinks put into storage this month is accurate, and make the general ledger consistent with the tertiary accounts. \x0d\ 1。 According to the summary table of the outbound order, prepare the food and wine transfer voucher. 2. Carry forward social entertainment expenses according to the cost rate of last month. 3. Carry forward the transfer cost of each restaurant and kitchen according to the transfer record summary table. 4. Carry forward the cost of raw materials used in the fruit basket of VIP guests. 5. Carry forward the cost of raw materials for selling food. 6, responsible for the preparation of accounting vouchers input financial computer system. \x0d\ (7), contents of food cost report \x0d\ 1, food business summary report 2, food sales comparison report 3, food cost report 4, food turnover report 5, beverage cost report 6, beverage turnover report 7, tobacco cost report 8 and mini-bar statistics table.