Traditional Culture Encyclopedia - Hotel reservation - Is the accounting of express hotels complicated?

Is the accounting of express hotels complicated?

It’s quite complicated.

Hotel accounting process:?

1. Preparation of daily business income summons?

The basis for preparing income summons is the daily sales summary report form 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?

Loan: operating income?

Accounts payable - phone bill

2. Street ledger and guest account distribution table statistics?

Street ledger and guest account include banquet accounts of external units, employee private accounts, discount cards, and unanswered bills, etc. The revenue auditor must fill them in every day Street ledger and customer account statistics table for distribution.

Be prepared to record expenses to each account in a timely manner. Make daily and monthly settlements, and prepare for filling in the street account and customer account summary forms at the end of the month.

3. Account processing after the guest clears the receivables. After the guest receives the hotel’s reminder notice, he is required to settle the accounts receivable to the hotel within 30 days. When a guest makes a payment, the hotel should issue an official receipt and submit it to the guest as a proof of settlement.

The revenue auditor will conduct accounting processing every day based on the customer's payment content and amount: before preparing the accounting voucher, first find out the company's account number, account reference number and payment content, and fill in the Daily cash receipts record sheet.

4. Accounts receivable for more than 60 days are on account for reminders

Analyze the report content based on the monthly accounts receivable statement records and accounts. For all customers whose receivables are outstanding for more than 60 days, we will make another reminder. Before the reminder, we must first understand the specific contents of the unpaid accounts and report the situation to the financial manager.

The financial manager shall issue a reminder letter and send it to the guest together with a copy of the payment notice; promptly respond to the questions raised by the guest, negotiate solutions, and eliminate obstacles for the settlement of accounts receivable as soon as possible.

5. The cost and accounts payable group is responsible for inputting the prepared accounting vouchers into the financial computer system. It is an important organization for making good use of and managing funds.

Strengthening the management and supervision of funds is one of the important responsibilities of a cost accountant. Each accountant must understand and master the ins and outs of funds, control cost and expense standards, and enable the normal turnover and use of funds. .

Extended information:

The main contents of daily work are:

(1) Check collection and settlement

The purchaser will do the following according to the day’s instructions: After the specific content of the purchase is approved by the head of the purchasing department, the purchase invoice and inspection form will be sent to the finance department for settlement procedures.

When checking out, the cost accountant must check the five major elements of the invoice:

A. The date of issuance of the invoice;

B. The name of the purchased goods;

C. Purchase quantity and unit price;

D. Whether the size and amount are consistent;

E. Official seal of the ticket holder.

Check whether the inspection voucher is consistent with the invoice amount, whether the signatures of the person in charge, the inspector, and the consignee are complete, and cancel the purchase order. After verification, fill in the amount and purchase content in the check collection register, and then transfer it to the daily bank expenditure statistics.

(2) Statistics of daily bank disbursements?

The disbursement cashier must provide the daily bank disbursement amounts to the income cashier to prepare daily bank statements.

Before statistics, first fill in the expenditure register according to the order of the check number and the time when the transfer commitment order occurred, indicating the date of bank expenditure, name of the paying unit, payment amount and purchase content. After checking according to the checkout procedures, you can prepare the payment statements for each bank.

The statistical table is in two copies, one copy is submitted to the cashier as the basis for preparing bank daily statements, and the other copy is used for review and reference. The expenditure amount of each bank in the statistical table must be consistent with the amount filled in the expenditure register every day.

(3) Procedures for preparing expenditure vouchers?

Expenditure vouchers shall be accurately reflected in the accounts in accordance with the accounting principles of accrual basis and the instructions for use of accounting subjects.

The procedure for preparing the expenditure voucher is: 1. Fill in the name of the paying unit; 2. Fill in the payment date; 3. Fill in the summary of economic business content; 4. Fill in the accounting subjects and account numbers; 5. Fill in the amount of economic business.

During the actual preparation process, it is necessary to ensure that the invoice amount is consistent with the check stub record, the various receipt records are consistent with the invoice amount, and the total amount of the expenditure voucher is consistent with the invoice amount. ?

Responsible for entering the prepared accounting vouchers into the financial computer system.

(4) What is the procedure for allocating expenses for materials and supplies?

The cost accountant will review the outbound orders transferred from the item warehouse bookkeeper and check each outbound order. Whether the unit price of a single quantity and the total amount are correct, they are correctly reflected in the account in accordance with the accounting principles of the accrual basis and the instructions for using accounting subjects.

Use the department as the accounting unit, fill in the expense distribution detailed table by subject classification, and make sure that the outbound amount is consistent with the third-level account record. This form will be used as the month-end preparation of outbound expense carry forward voucher. And be responsible for inputting the prepared accounting vouchers into the financial computer system.

(5) Procedures for reporting the loss of food and beverages

1. Procedures for reporting the loss of consumed food and beverages

Food and beverages that have been consumed in restaurants and kitchens When reporting a loss, it must be approved by the restaurant manager or head chef, catering department manager, and catering cost accountant, and then the loss report form can be filled in before accounting can be processed.

If careless work results in financial losses, the department manager must provide handling opinions and transfer them to the Finance Department for financial processing.

2. What is the procedure for reporting losses in food and wine warehouses?

When reporting expired or spoiled food or beverages as losses, they must be approved by the warehouse supervisor, purchasing department supervisor, and financial manager. , fill in the outbound form before accounting processing can be done.

(6) What is the food and beverage cost apportionment procedure?

Check whether the amount of food and wine stored in the warehouse this month is accurate, and make sure that the general ledger is consistent with the third-level ledger. ?

1. Prepare food and beverage transfer vouchers based on the outbound order summary table.

2. According to the cost rate of the previous month, the social entertainment expenses will be carried forward

. 3. According to the transfer record summary table, carry forward the transfer costs of each restaurant and kitchen.

4. Carry forward the cost of raw materials used for fruit baskets for VIP guests.

5. Carry forward the cost of raw materials used in selling food.

6. Responsible for entering the prepared accounting vouchers into the financial computer system. ?