Hotel day and night audit workflow:
First, the daily audit workflow:
The daily audit will further review the income report made by the night audit, modify the entries, make a formal income report, and be responsible for checking the accounts with accounts receivable to ensure the authenticity and accuracy of the daily audit income. The night audit examines the bills and statements submitted by the cashier and relevant departments, and also makes some bills and statements. These bills and statements also need to be audited to avoid mistakes. Some business department reports can't be submitted until the next morning (such as the registration form of the member room on the fourth floor), and they can't pass the night audit. There are many bills and statements in the hotel, and there are many opportunities for mistakes. In order to ensure that the data entered into the accounting books are correct, it needs to be re-examined by the daily auditor and then recorded in all relevant accounting accounts. At the same time, the daily trial is also an inspection and control of the quality of the night trial.
1, review the report completed in the evening, and correct the problems immediately if found.
1) Check the number of night audit income and the income in the trial balance, check whether the night audit catering amount is divided correctly, check the hotel operation summary table, and check whether there is any income that has not been recorded, received wrongly or missed.
2) Check whether the cash income of the statement is equal to the cash paid.
3) Check whether the income such as discounts, offsets and miscellaneous items in the front desk income of the report meets the requirements.
4) Check the reports made by the night audit (including income report, number of diners, night audit report, etc.). ).
5) Check whether the room rate income, rental rate and average house price made by the night audit are correct.
2. Collect the cash income paid by the cashier together with the cashier and check whether it is equal to the income statement. issue
Long and short sentences.
3. Check the petty cash of each department with the cashier from time to time.
4. Check the number of drinks in the guest room mini-bar from time to time.
5. Patrol the cashier every day to check the usage of bills and invoices.
First, the audit of daytime room income
1, review the rent
The room status report of the front desk, the room status report of the room service center and the rent posting report of the night trial must be consistent.
1) Check the rent posting table of the night trial with the business statistics table of the reception room at the front desk.
2) Check the rent posting table of the night trial with the room status report of the service center.
2, review the night review summary table
The audit summary table is the result of one night's work. Daily auditors must also check these data to ensure the correctness of the recorded data, and then they can prepare a formal income statement and record all the income in each accounting subject item by item.
1) Check the cashier's bills and statements in the front office. Check whether the contents of documents such as deposits meet the requirements and whether the total is correct.
2) Check whether the cash bill is correct and whether the cash expenditure documents conform to the regulations.
3) Check whether the daily rental income is correct.
4) Check whether the "Offset and Discount" documents are handled according to the specified procedures.
5) Check whether the credit card, debit account and check settlement bill meet the requirements.
3. Submit it to other business halls.
Bills, statements
1) Check restaurant guest bills, business statements and attachments submitted by laundry department, mini-bar, shopping mall, service center and entertainment places.
2) Review the miscellaneous income statement and attached documents.
3) Check the correct figures with the items in the summary table item by item. After checking all items, check the total number of debit items and debit vouchers, credit items and credit vouchers.
4) Check the summary balance (today's balance = today's debit amount-today's credit amount+yesterday's balance)
B. Day audit of catering and entertainment income
The daytime audit of catering income is mainly responsible for three aspects. The first is to check the night audit of catering income; The second is to prepare the hotel operating income report; The third is to control the receipt and payment of cash and bank deposits.
The figures in the daily report of catering income should be consistent with the menu.
1) The consumption document of the guest restaurant should be equal to the settlement amount of the guest account column on the daily report, and it should also be consistent with the cashier data, that is, the number of restaurants in the summary table compiled by the night audit of the room income should be consistent with the tree amount of the account column on the daily report, so it is necessary to check whether there is a guest signature on the account.
2) Check whether the credit card, hospitality accounts and settlement documents are consistent with the daily report of catering income, and whether the hospitality accounts are signed by the person in charge.
3) Check the quantity of food, drinks, cigarettes and drinks, and check the service charges. Print out the report of Chinese restaurant (drinks, cigarettes, abalone wings and seafood), lobby bar (food, drinks and cigarettes) and sauna bar (food, drinks, cigarettes, sales products and technician services) every day and submit it to the cost department.
4) Check whether there is any calculation error in the Daily Report of Catering Income, and whether the total number in the checklist of each item, row and column in the Daily Report of Catering Income is correct. Print the statistics of Chinese restaurant business to Chinese kitchen. Print out the Daily Catering/Entertainment Income Report and forward it to the cost department.
C. Daily report of hotel operating income.
After correcting the omissions and errors in the daily report of catering income, a formal daily report of hotel income will be compiled after the daily audit of catering income is completed. The daily income report is divided into four items: room income, catering income, recreation income and other operating income, which has three characteristics: today, this month's cumulative and the actual cumulative in the same period last year.
1) Check the bill number control table, check the bill usage summary table compiled by night review, and check whether the documents invalidated due to printing errors are signed by the manager.
2) Check the discount number: check whether there is a VIP card number on the discount list, and check whether the signature handwriting and discount number are correct.
3) Check the cash: after the cashier receives the cash according to the amount on the payment envelope of each cashier, he fills in the documents and sends them to the bank where the account is opened. At the same time, he prepares the general cashier's collection report and attaches the receipts and other documents to the bank where the account is opened for delivery and check.
4) Check accounts receivable: review accounts receivable statistics (effective signatory, amount, account unit) and summarize accounts transferred to current accounts. Daily auditors should regularly check accounts receivable to ensure the number of ledger accounts in the accounting department.
5) Check the catering (hospitality account): check the catering (hospitality account), whether the signatory is valid, whether the amount is correct, and whether the billing order is consistent, and summarize, record and put on record. Review the manager's dining report (number of people, signatories) and "banquet" report and forward them to the cost department.
6) Check the project number, technician number, date, project content, amount and billing time of statistical technicians and special types of work, and make a payroll of technicians and technicians.
7) Check "Morning Post", (operating income statement), daily audit adjustment statement and "income summary table".
Second, the night trial workflow:
Night trial refers to people who do accounting work at night or engage in accounting work. The object of night trial is the documents, statements and other materials submitted by cashiers at various cashier points and various business departments. Its purpose is to effectively audit the income generated by guests' consumption and ensure that the income of the hotel on that day is true, correct, reasonable and legal. Night trial should have the ability to find mistakes and disadvantages, find out the root causes, and be meticulous in working attitude.
The night audit of this hotel is mainly divided into two parts: room income and catering income.
Its work contents include:
(a) Review the operating income of each consumption point and prepare the hotel operating profit and loss statement.
(2) On the same day, the night screening and POS settlement of the front office and catering were completed.
(3) Check the petty cash of the cash register from time to time.
Its operating procedures include:
A. Night review of room income: 1 1: 30-3: 30.
(1) 1 1:30, check whether all cashier statements and bills have been submitted by the cashier in the front office.
1) Check whether the "entry details" submitted by the cashier at the front desk are consistent with the computer. If not, find out the reason and record the details in the Log.
2) Check whether the number of copies of cashier's checks with bills and other documents is consistent with the "Room Entry Schedule" in the front desk cashier system. If not, check them one by one, and record the cashier's names of unpaid and lost bills and the details of lost bills in the "shift book" for the Japanese auditor to review the investigation the next day.
(2) Check every bill handed in by every cashier at the front desk at zero.
1) Check the check-in and check-out time, whether the rent is all-inclusive, whether half-day rent or full-day rent is charged, whether there is a prescribed approval procedure for exempting half-day rent or full-day rent, whether the hourly room rent is consistent with the check-in time, and check whether the room price is determined when the guest checks in in in the operation log. If there is any inconsistency, whether there is a room rate change order or a discount order.
2) Check whether the documents attached to the bill are complete, and the deposit slip must have a serial number. If the deposit slip is missing, please explain the reason. Check whether the bill without deposit slip is pre-authorized by credit card or signed by department manager, and whether the single number and amount are consistent with the computer.
3) Check whether the temporary check-in registration form and deposit slip are consistent with the details of the cashier's statement at the front desk (such as room number and house price, etc.). ). Whether the laundry list, mini-bar list, shopping mall list and business center consumption are entered into the computer, whether the deposit number and amount are consistent with the "prepaid deposit", check whether the mini-bar number is consistent with the computer, and finally check whether the signing procedures are complete.
4) Check whether the house price is reasonable and whether the house transfer is signed. Whether the procedures for housing prices from high to low are complete.
5) Check whether any guest has signed a contract with the authorized person (whether the signing is the authorized person of the agreement unit).
6) Check whether there is a printed card number for VIP card checkout, and whether the printed card number is consistent with the checkout card number.
7) Check whether the agreed house price is accurate and whether the guest's signature is authorized by the agreement unit. Check whether there is an RC bill and a salesperson's signature after the agreed house price bill, and check whether the details on the RC bill are consistent with the settlement bill.
9) Check whether all income reductions are reasonable and sign by the authorized person.
10) After checking the bill, check the room status table handed in by the service center with the room status at the front desk.
1 1) Check whether the charges such as consumption and compensation meet the standards stipulated by the hotel.
12) Check whether there is a fax sheet for online booking, and whether there is a team contact sheet for team and conference room booking (check the meeting fee, contact signature, house price, settlement method, etc. ).
13) Check the detailed items of the guest information sheet (guest name, house price, arrival and departure date, guest signature, etc. )
14) Check whether today's balance (previous balance+net balance = today's balance) is consistent with the computer.
15) Mark the bill in question and register it in the "log book". And all bills will be sorted, collected and bound according to the checkout method. Pick out AR account, ENT account, S account, pre account, and the list of gifts and returns for registration.
16) Consumer goods banquet (entertainment) statistics. After statistics, when making the operating income statement, it will be offset in the corresponding items.
17) Check whether the invoice is consistent with the bill, and check the consumption amount and the invoice amount (the invoice amount cannot be greater than the consumption amount).
(3) Review mini bars, shopping malls and business centers at 2: 30.
1) Check the mini-bar, shopping mall, business center and laundry list with the "Input Details" in the computer to see if there is any wrong receipt or missing receipt, and then check the list of mini-bar, shopping mall, business center and mini-bar with the products.
2) Check whether the sum of articles in pubs, shopping malls and business centers is consistent with the amount shown in the daily report of liquor sales in pubs, shopping malls and business centers, sign the daily report of liquor sales in pubs, shopping malls and business centers, and then check with the business newspaper to make sure that it is correct, and then forward it to the cost department (if the reasons are inconsistent, verify it according to the actual amount and sign the changed part).
3) Check the wine lists of mini-bars, shopping malls and business centers one by one by computer, check whether the pricing is correct and the quantity is consistent, find out the reasons in time when problems are found, and record the details in the "log book" and submit them to the daily judge for handling.
B. Night audit of catering income: 3: 30am-5: 00pm.
(1) Check at 3: 30 whether the catering cashier has submitted all cashier statements and bills.
1) Check whether the "Operating Income Handover Form" submitted by the catering cashier is consistent with the computer. If not, find out the reason and record it in detail in the "log book".
2) Check the catering cashier bill, the number of bills and other documents and the "entry form" in the catering cashier system.
If they are inconsistent, check them one by one, and record the cashier's names of unpaid and lost bills and the details of lost bills.
In the "log book", it was left for review and investigation by Japanese judges the next day.
(2) Check every bill handed in by each catering cashier at 4: 00.
1) classify and summarize the bills submitted by the catering cashier, and check whether the amount is consistent with the "operating income category table".
2) Check whether the items, quantities and amounts of all consumer goods attached to the bill (wine list, menu addition, seafood list, return menu and well source menu) are consistent with the bill. Does the seafood list indicate the weight and quantity consistent with the bill?
3) Check the attached menu, seafood list, receipt, well source menu and restaurant consumption list after checkout, and check whether the cashier seal is affixed.
4) Check whether the accounts receivable attached to the notice of meetings and banquets are consistent with the statements.
5) Check whether all income decreases are reasonable, whether the refund is signed by the authorized person and whether the reasons are sufficient.
6) Check whether the discount authority is accurate. For example, the manager of the food and beverage department has the authority of 8.8% discount on all orders (except drinks, cigarettes and seafood), and the director of food and beverage has the authority of 8.8% discount (except drinks, cigarettes and seafood).
7) Check whether the guest and the authorized person sign the subsidiary ledger, the front ledger and the banquet (entertainment) (whether the signature of the subsidiary ledger bill is the authorized person of the agreement unit).
8) Check whether the VIP card is printed and whether the printed card number is consistent with the checkout card number.
9) Check whether the face values of breakfast coupons, buffet coupons, consumption coupons and deduction coupons are consistent with the bill and whether the dates are valid. Whether there are expired or altered phenomena.
10) Check whether the charges such as consumption and compensation meet the standards stipulated by the hotel.
1 1) Check whether the invoice is consistent with the bill.
12) Check the invoice registration form to see if the number and amount of invoices issued are correct.
13) Pick out the gift details and submit them to the cost department the next day.
14) separate the accounts of the otolaryngology department and put them at the top of all catering bills.
15) Register the catering compensation items and amounts and forward them to the cost department the next day.
16) check the catering drinks with the "Daily Report of Wine Sales", which will be rechecked by the daily auditor the next day and transferred to the headquarters after confirmation.
17) Mark the bill in question and register it in the "log book". And all bills will be classified and collected according to the settlement method.
18) offset the breakfast coupon of the day, that is, deduct the breakfast coupon used by the guests in the western restaurant that morning from the room service income, and then manually add it to the catering income of the day.
19) Statistics of entertainment consumer goods, which will be offset in the corresponding items when making the operating income statement after statistics.
C. Prepare hotel management related reports: 5:00-7:00 a.m.
At 5: 00, after the bills of all business departments are checked correctly, the night audit should summarize the bills handed in by the cashier by department, count the accurate total consumption and total income, and make hotel operation-related reports such as Morning Post according to various printed reports and data.
(1) Calculate room rate, telephone service fee, laundry fee, mini-bar, boutique, shopping center, business center, executive lounge, other income, guest account, net balance, etc. And make a "trial balance for night audit".
(2) Count the consumption of Chinese food, western food, lobby bar and Jingsheng bar, food, drinks, cigarettes, conference rent, miscellaneous items and shifts, and make a "Daily Catering Income Report".
(3) Divide the statistical data of "trial balance of night audit" and "daily report of catering income" according to a certain proportion, and make "D' REPORT of night audit".
(4) Make the morning paper according to "Daily Room Sales Source and Daily Room Business Analysis (by Room Type)".
(5) Statistics the banquet documents of the day and the meals in higher vocational colleges, and make an otolaryngology report.
(6) During the night trial, count the AR account bill in the front office and the catering AR account bill, and make a "Daily AR Account Report".
(7) Make comments according to the details of S account in the audit system, and make a detailed list of S account. .
(8) According to the Vegetable Write-off and Collection Account and the Gift Sub-ledger, make the List of Vegetable and Gift Write-off and Collection.
(9) Print out the "cash income statement" in the audit report system.
(10) Make daily settlement of POS machines, and put them into the coin box after examination.