The financial treatment of hotel accounting 1 and the preparation of daily business income summons are based on daily sales summary report and trial balance. The preparation method of income voucher is as follows: Debit: Accounts Receivable Account Accounts Receivable Settlement Details Accounts Receivable Team Bank Deposit Loan: Operating Income Accounts Payable Telephone Fee 2. Street account, guest account distribution table statistics street account, guest account includes banquet account of other units, employee private account, discount card and bills that should be returned but not returned. The income auditor should fill in the statistics table of street account and guest account every day for distribution. 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. After the guest settles the accounts receivable, the guest is required to settle the accounts receivable with the hotel within 30 days after receiving the dunning notice from the hotel. 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 accounts receivable overdue for more than 60 days. 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. Second, the cost and accounts payable group work procedures The cost and accounts payable group is an important institution to use and manage funds well. 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. The main contents of its work are as follows: (1) Receipt and closing inspection The buyer will send the purchase invoice and inspection form to the finance department for closing formalities according to the specific contents of the purchase on that day and after being approved by the head of the purchasing department. When closing the account, cost accounting 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 size and amount are consistent; E. official seal of the holder. Check whether the inspection certificate is consistent with the invoice amount, whether the signatures of the agent, inspector and consignee are complete, and cancel the purchase order. After verification, the amount and purchase contents will be filled in the check collection register, which can be transferred to the daily bank expenditure statistics. (II) Statistics of Daily Bank Expenditure The teller shall provide the daily bank expenditure amount to the income cashier to prepare the daily bank report. Before statistics, fill in the expenditure register according to the check number and the time when the transfer acceptance form occurs, indicating the date of bank expenditure, the name of the payer, the amount of payment and the purchase content. After checking according to the checkout procedure, you can prepare the expenditure table of each bank. The statistical table shall be made in duplicate, one of which shall be submitted to the income cashier as the basis for preparing the daily bank statement, and the other one shall be used for review and reference. The expenditure amount of each bank in the statistical table should be consistent with the amount filled in the daily expenditure register. (III) Procedures for compiling expenditure vouchers The expenditure vouchers are accurately reflected in the accounts according to the accrual accounting principles and the instructions for the use of accounting subjects. The compilation procedure of expenditure voucher is: 1. Fill in the name of the payer; 2. Fill in the date of payment; 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) Assets ①. Cash Each item of cash is divided into RMB and foreign exchange. Check the hotel's cash in stock and find out the petty cash and petty cash. Establish a cash account book, and make daily registration according to the receipt and payment vouchers and the order of business occurrence. (2) Bank deposit accounts for the hotel's deposit in the bank. Deposit in different banks according to different currencies such as RMB and foreign currency (mainly converted into US dollars), and set up deposit journals respectively. They are registered one by one according to the date of receipt and payment, and the rest are filled. With RMB as the accounting unit, the amount of foreign currency in USD or other foreign currency deposits shall be registered at the same time and converted into RMB at the bank exchange rate of the day. (3) Accounts receivable refer to the debts of the other party in the operating income of hotel commercial buildings, apartment buildings, restaurants, shopping malls and their affiliated projects. Travel agencies, companies, units, guest accounts, credit cards, tenants, street accounts and other different projects, according to groups or individuals to set up accounts. Set up a special person to be responsible for the collection of accounts, and find out the reasons for unrecoverable accounts and obtain relevant vouchers. Approved by the chief financial officer and general manager, it is converted into bad debt loss. (4) Accounting of other receivables Other receivables not included in accounts receivable include deposits and insurance compensation payable. According to different currencies and the debtor's monthly schedule. (5) The prepaid expenses accounting has occurred, but the expenses that should be borne by this period and subsequent periods, such as prepaid insurance premiums, etc. This course does not include paying a small amount of fees not exceeding RMB (determined by the hotel). Generally, each prepaid expense will be shared within 12 months. 6. Inventory accounting: raw materials, oily materials, semi-finished products, cigarettes, wine, beverages and other inventory commodities used in the food production of the hotel, materials and supplies not used in the warehouse, and various packaging containers reserved for packaging and selling food. Each responsible inventory is managed by a special person according to different warehouse types.

, according to the name of the subsidiary ledger registration, regular inventory. ⑦ Other current assets and deposits do not belong to the current assets of the above six subjects, but belong to the accounting of this subject. According to different types or projects, prepare a monthly schedule for accounting. Today, the original price of fixed assets accounts for all fixed assets. The so-called fixed assets refer to houses, buildings, machinery and equipment, transportation equipment and other equipment with a service life of more than one year or a unit price of more than RMB (determined by the hotel). The first batch of business equipment, such as linen, porcelain glassware, gold and silver utensils, etc., are fixed assets although they are below RMB (determined by the hotel). Pet-name ruby, accumulated depreciation accounting depreciation standard of fixed assets, according to the project depreciation, and set up a registration card for registration. According to the spirit of the cooperative operation contract, the monthly depreciation is given priority to return the capital. Attending, organization expenses (refers to the new hotel) accounting for the expenses paid for organizing the enterprise. How many months after the opening of this course will be amortized, which is decided by the hotel. The funds obtained by monthly apportionment are given priority to be returned to investors. 1 1. Other prepaid expenses refer to the expenses that take a long time to take effect, such as equipment maintenance fees, advertising fees, fixed assets renewal before the principal and interest are paid off, and should not be fully borne in this period. Each item usually needs more than RMB 654.38 million or is determined by the hotel. According to the project, the cost will be transferred to the project on schedule according to the effective time. (2) Liabilities (1) Accounts payable account for the equipment, supplies, food raw materials and drinks used in restaurants, as well as the money owed for accepting labor services. For units with large transaction amount and frequent transactions, separate ledgers should be set up according to different currencies and unit account names. (2) Payable wages account for various wages payable to employees in this period, including fixed wages, floating wages, bonuses and subsidies. Conduct accounting according to the payroll subsidiary ledger. (3) Accounting payable taxes, such as consolidated industrial and commercial tax, income tax and license tax. Set up subsidiary ledger registration according to tax type. (4) Other accounts payable and tax accounting accounts payable and other accounts payable except taxes payable, including expenses payable, compensation payable, deposits received, various temporary receipts and accounts received in advance, etc. According to different categories, currencies and creditors, prepare monthly schedules for accounting. ⑤. Accrued expenses accounting How many accrued expenses within the scope of RMB are paid at one time, which are included in the cost but have not been actually paid. Exceeding the scope must be approved by the authorized unit or personnel. Set up subsidiary ledger according to the nature of expenses. 6, social labor insurance fund accounting in accordance with the provisions of the extraction of social labor insurance fund. This course should be earmarked. ⑦. The investment subject to be repaid is the loan subject. In order to calculate the amount of investment that should be returned this year, the amount that should be remitted but not remitted. (3) Capital Category ① Paid-in capital accounts for the total capital. Set up a detailed account according to the account name of the investor. (2) Repayment of capital This account is a debit account, and the undistributed profits plus fixed assets depreciation and promotion and start-up expenses are allocated to repay capital, and the accumulated amount is the total amount of repayment. (3), this year's profit accounting this year's total profit (or total loss). At the time of annual settlement, the balances of operating income, operating costs, expenses, exchange gains and losses, non-operating income and expenditure and other subjects are transferred to this account respectively, and the profits (or losses) realized this year are calculated, and finally the balances are transferred to undistributed profits. (4) Distribution profit accounting hotel profit distribution and the balance after profit distribution over the years (4), profit and loss category (1), operating income accounting business income within the hotel business scope. Operating income is divided into: hotel income: guest room, catering, taxi, laundry, ballroom, game machine, music teahouse, telephone, telex, gym, sauna, billiards, tennis, bowling, concert hall and beauty center. Income from residential buildings: income from renting apartments for the elderly and other buildings. Commercial building income: office rent and other building income. Shopping mall income: self-operated shopping mall income, rental shopping mall rent and other shopping mall income. Other income: those that do not belong to the above income are classified as other income. (2) Business tax According to the different tax rates of operating income, the expenses and taxes such as consolidated industrial and commercial tax and land use fee that should be borne in this period are calculated. In accordance with the provisions of the business tax, the accounts are registered separately. ③ Direct cost of business department. Accounting for direct costs paid in the course of operation. (4) Direct cost accounting of business departments can be divided into expenses of various departments. According to the division of operating income departments, it is regarded as a sub-item and breakdown of undergraduate programs. Among the direct expenditures of various departments, except for the subheads of salaries and related expenditures, other subheads are named according to the different nature and needs of various departments or businesses. ⑤ Expenses of non-operating departments, salaries and related expenses: All expenses belonging to administrative and comprehensive departments, such as salaries and related expenses of marketing department and property operation and maintenance department, are included in this project. Other indirect expenses: such as administrative and general expenses, marketing expenses, property operation and maintenance expenses, energy supply expenses, etc. The subheads of the above four categories of expenditure will be named according to different nature and needs. ⑥ Exchange gains and losses of non-operating income and expenditure: accounting for exchange gains and losses caused by exchange rate differences, with the realized amount as. The book balance of foreign currency accounts will not be adjusted due to the change of bookkeeping exchange rate. Insurance premium and loan interest: various expenses and interest expenses required for normal operation (this subject can be offset by interest income from bank deposits). Profit and loss on sale of assets: calculate the difference between the net income of fixed assets and the net value of fixed assets with the unit price above RMB (determined by the hotel) scrapped or sold in advance. All landowners, sales start-up expenses accounting preparation monthly apportionment of the start-up expenses. Amortized start-up expenses raised in hotel business activities are used to return investment capital. (8) Depreciation of fixed assets accounting monthly depreciation expenses of fixed assets. The withdrawn depreciation fund is usually used to return the investment capital. Pet-name ruby, investment interest according to the total investment accounting interest payable on schedule. The interest amount is used to repay the interest on capital. Seek advice from experts.