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 accounts receivable-street accounts-detailed accounts receivable-team bank deposit loan: operating income accounts payable-telephone charges.
2, street account, guest account distribution statistics
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. 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.
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 handle the accounts every day according to the content and amount paid by the guests:
Before compiling accounting vouchers, we must first make clear the company account number, account reference number and payment content, and fill them in the Daily Statement of Cash Income.
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.
5, responsible for the preparation of accounting vouchers input financial computer system.
Cost and Payable Work Procedures
The Cost and Accounts Payable Section is an important organ for making good use of and managing funds. 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.
Extended data 1. Audit according to all kinds of original vouchers transferred by cashier. After the audit is correct, prepare accounting vouchers.
2. Register all kinds of subsidiary ledger according to accounting vouchers.
3. Accrue, amortize and carry forward accounting vouchers at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.
4. Settlement and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.
5, the preparation of accounting statements, to achieve accurate figures, complete content, and analysis.
6. Bind accounting vouchers into volumes and keep them properly.
Accounting, also known as accounting practice, refers to the process of accounting treatment, generally from the beginning of filling in vouchers to the end of preparing statements.
Baidu encyclopedia-accounting