Hotel financial accounting treatment

1, prepare the summons according to the operating income.

The income voucher is compiled according to the trial balance of each sales summary report: a debit: accounts receivable-customer account.

Accounts Receivable-Street Account-Details

Accounts Receivable-Team

bank deposit

Credit: operating income

Accounts payable-electricity charges

2, street account, guest account statistics in the same table

Street accounts and guest accounts include banquet accounts of other units, personal accounts of employees, discount cards, unpaid bills, etc. Auditors should fill in statistical tables of street accounts and guest accounts for allocation and compilation of cost records, and fill in summary tables of street accounts and guest accounts at the end of each month for compilation.

3, customer settlement accounts receivable processing

According to the provisions of the hotel reminder, accounts receivable should be settled within 30 days. The hotel should submit the receipt to the customer as a settlement voucher. The revenue auditor will conduct accounting treatment according to the content and amount of customer payment: before preparing accounting vouchers, first find out the company's account number, account reference number and payment content, and fill in the cash income record form.

4. More than 60 accounts receivable dunning.

According to the records of monthly accounts receivable bills and the contents of accounts receivable analysis reports, all customers with more than 60 accounts receivable will first understand the specific contents of unpaid accounts and report the situation to the financial manager, who will issue a reminder letter and send it to the customer together with a copy of the payment notice; Customers should ask questions and give answers. Settle accounts receivable as soon as possible and remove obstacles.

5, responsible for the preparation of accounting vouchers input financial computer system.

This is related to strengthening the management and supervision of funds by the important organs in charge of the use and management of funds by accounts payable groups. Every accountant should know and master funds. Long Mai controls expenses to make the capital flow and use the main contents of his work:

() Cheque Collection and Settlement

The buyer shall examine and approve the purchase invoice by the head of the purchasing department according to the specific content of the purchase, and send the inspection list to the finance department for settlement. The accountant 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 amount is negative; E. The official seal of the holder checks whether the inspection certificate and the invoice amount are complete, and the purchase order is cancelled. After checking the wrong amount and the purchase content, fill in the check collection register and transfer it to the banks for statistics.

(2) Statistics on the number of branches of each bank

Before preparing the bank statement, the cashier should first fill in the branch register according to the check number sequence and the transfer commitment form, indicating the name of the payer, the payment amount and the purchase content during the bank period. If there is any mistake in checking according to the closing procedure, then prepare the branch table of each bank. Income should be used as the basis for the preparation of bank statements, and the amount of each bank in the statistical table should be the same as that in the register of each branch.

(3), branch certificate preparation procedures

According to the accrual accounting principles and the instructions for the use of accounting subjects, the vouchers accurately reflect the preparation procedures of accounting vouchers:

1, fill in the payer's name;

2. Fill in the payment period;

3, fill in the summary of economic business content;

4. Fill in the account and account number;

5. Fill in the economic business amount.

① Cash, RMB and foreign exchange accounting: hotel inventory, cash change reserve fund, reserve fund and cash bookkeeping, which are registered one by one according to receipt and payment vouchers and business issuance order.

(2) Bank deposit accounting. All kinds of deposits deposited in hotel banks are deposited in the same bank according to the equivalent currency of RMB and foreign currency (mainly converted into US dollars). Bank deposit bookkeeping is based on receipt and payment vouchers. The balance is registered in RMB or its foreign currency deposit, and the foreign currency amount is converted into RMB according to the bank exchange rate for registration.

(3) Accounts receivable account for the operating income arrears of hotels, commercial buildings, apartment buildings, restaurants, shopping malls and their affiliated projects.

Travel agencies, companies, units, guest accounts, credit cards, tenants, street accounts and other similar items are set by groups or accounts. If the accounts can be collected, it is necessary to find out the original responsibility and report the customs clearance certificate to the chief financial officer and general manager for approval, so as to transfer the bad debt losses.

(4) Accounting of accounts receivable, including its accounts receivable, including insurance compensation payable by deposit, should be accounted for according to the monthly schedule of debts in the same currency.

⑤ The accounting of prepaid expenses has been paid, and the expenses that should be paid in this period are less than RMB (determined by the hotel), and the prepaid expenses of this course are amortized within 12 months.

⑥ Inventory: the inventory of raw materials, oil, semi-finished products, cigarettes, wine, beverages, etc. Used for food production in restaurants and stored in warehouses. Keep materials, supplies and packaged food that are not used for sale. The inventory of all kinds of packaging containers is managed according to the warehouse of the same category, and a subsidiary ledger is set up according to the product name to register for regular counting.

⑦ Its current assets and financial assets belong to six subjects, and the current assets belong to this subject, which shall be accounted according to the monthly progress of the same type or project.

8 Original price of fixed assets of fixed assets accounting firm The so-called fixed assets refer to houses, buildings, machinery and equipment, transportation equipment, etc. with limited use or low unit price (determined by the hotel). The first batch of equipment purchased for business, such as linen, porcelain glassware, gold and silver utensils, etc., although the RMB is low (determined by the hotel), are fixed assets.

Pet-name ruby depreciation of fixed assets accumulated depreciation accounting standards depreciation is extracted according to the project, and set up a registration card for registration. According to the spirit of the cooperative operation contract, the monthly depreciation is given priority for capitalization.

Participate in office expenses (referring to newly-built hotels) and calculate the expenses paid by the host enterprises; The monthly amortization amount of this course is determined by the hotel, and the funds shared by the hotel are given priority to investors.

1 1. The amount of prepaid expenses is relatively large and the effect is better. All expenses payable in this period, such as equipment maintenance fees, advertising fees, fixed assets renewal before principal and interest are settled, need to exceed 654.38 million yuan, otherwise the hotel will transfer the expenses to the project on schedule according to the results.

(2) Liabilities

(1) for the current account and the current payable account, set up a subsidiary ledger according to the account name of the same currency unit.

(2) Accounting the wages payable to employees in this period, including fixed wages, floating wages, bonus subsidies, etc. , should be accounted for according to the payroll subsidiary ledger.

(3) Taxes payable shall be accounted for, including taxes payable, industrial and commercial taxes, business license taxes, etc.

Set up subsidiary ledger registration according to tax type.

(4) Accounts payable and tax accounting accounts payable, taxes payable, accounts payable, including expenses payable, compensation payable, deposits received, various advance and temporary receipts, etc. , are accounted for according to the monthly schedule of creditor's rights in the same category and currency.

⑤ The accrued expenses are included in the cost accounting, and the expenses have not been actually paid. Any expenses beyond the scope must be approved by the authority unit or member, and a detailed account shall be set up according to the nature of the expenses.

⑥ The accounting of social labor insurance fund should be earmarked.

⑦ The investment loan target account should belong to investment, and the amount should be remitted but not remitted.

(3) The total capital of capital-based accounting shall be itemized by the name of the investor's account; 2 capitalization; This course accounts for each undistributed profit plus depreciation of fixed assets and promotion expenses; Allocate the same amount of funds for capitalization; That is, the total amount should be counted as the total amount; That is, the total profit (or loss) realized in the profit accounting book.

The balance of operating income, operating costs, expenses, exchange gains and losses, non-operating income and expenditure and other subjects should be transferred to realized profits (or losses) for undergraduate purposes, and the balance should be transferred to undistributed profits.

(4) Profit and loss categories

(1) Operating income Accounting Operating income of various businesses within the business scope of the hotel:

Hotel income: guest room, catering, car rental, laundry, ballroom, game machine, music teahouse, electricity, telex, gym, sauna, billiards, tennis, bowling, concert hall and beauty salon.

Residential income: high-end apartment rent and floor income; Business income: office rent and floor income.

Shopping mall income: self-operated shopping mall income, shopping mall rental and its income: classified income. Its income ② Business tax is calculated according to the same tax rate of all kinds of operating income, and it should bear the unified industrial and commercial tax, land use fee and its expense tax in this period.

Register by business tax account.

(3) The business department pays the business process directly to the branch.

(4) The direct cost accounting of business departments can be divided into various expenses issued by various departments, and each department can divide the details of this subject according to its operating income.

The direct expenses of each department are named according to the same nature and needs of each department or business, except wages and customs fees.

⑤ Non-operating expenses, wages and customs fees: the wages and customs fees of the property operation and maintenance department under the marketing department of the Administration and General Department are included in this project, and the indirect expenses: administrative and comprehensive expenses, marketing expenses, property operation and maintenance expenses and energy supply expenses are named according to the same nature and needs.

⑥ Exchange gains and losses of non-operating income and expenditure: Exchange gains and losses are caused by differences in accounting exchange rates, and the book balance of foreign currency accounts is adjusted by changing the bookkeeping exchange rate.

Insurance premium and loan interest: various expenses for internal insurance of houses and interest expenses required for operation (offset by interest income from bank deposits).

Profit and loss on sale of assets: calculate the difference between the net income of fixed assets scrapped in advance or sold at a unit price of less RMB (determined by the hotel) and the net value of fixed assets.

⑦ Sales expenses

Accounting preparation industry development costs are shared monthly.

The hotel management amortization fund is used as investment capital.

(8) Accounting for depreciation of fixed assets. Fixed assets are depreciated monthly, and depreciation funds are generally used for investment capital.

Pet-name ruby investment interest%

According to the total investment, the interest payable is calculated on schedule, and the interest amount is extracted for capitalized interest.

In addition, the group purchase products are cheap and guaranteed.