Hotel cost accounting process

1, prepare a special ticket for daily operating income.

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

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.

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. Do a good job of daily statement and monthly statement, and prepare for filling in the summary table of street account and guest account at the end of the month.