1) Asset category
8 a, P- D# |) b ① Cash
! v5 t$ T 1 b！ +C: n% f $ C * J0J Each cash item is divided into RMB and foreign exchange.
1y-d/n1l1w * @ Check the cash on hand in the hotel and find the reserve fund. 7o 5p/]7k 2z . a 1 ` 8r # x 1 I:z
Set up a "cash book" according to the order of receipt and payment vouchers and business occurrence and register it daily. 0 A: g0 E，U8 s8 e$ }
2 bank deposits! U) m2 i9 M( m？ 5 o- k
Accounting for all kinds of deposits deposited by the hotel in the bank.
-y y； S (Q3 z-Q4) is deposited in different banks in different currencies, such as RMB and foreign currency (mainly converted into US dollars), and "deposit journals" are set up respectively, which are registered one by one according to the date of receipt and payment, and the remainder is made. s $ I； 【3q+\ # S； [
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. +U " i4 Z & amp； {.~ 5k8o)J； c3 ~
③ Accounts receivable
# s' _/ \- J* G( e) Calculate the debts of the other party in the operating income of the hotel's commercial buildings, apartment buildings, restaurants, shopping malls and their ancillary projects. 0 ]6 B: M5 t# R k！ x & ampt(？
Travel agencies, companies, units, guest accounts, credit cards, tenants, street accounts and other different projects, according to groups or individuals to set up accounts.
2 v6 J. S8 I0 \6 |% X) @ Set up a special person to be responsible for the collection of accounts, find out the reasons for uncollectible accounts, investigate the responsibilities and obtain relevant certificates. Approved by the chief financial officer and general manager, it is converted into bad debt loss.
0i:g & amp； O4 v. O4 other receivables, r; u" ]0 P，^2 }* K0 Q6 [
Accounting for other receivables not included in accounts receivable, including deposits, insurance compensation payable, etc.
9 M3 \ & amp； |- w. a2 q shall be accounted for according to different currencies and the monthly schedule prepared by the debtor.
6 _ & ampm！ D( w: `, Y ⑤ prepaid expenses 6 t# M u/ d( |: o! }
Accounting has occurred, but should be borne by the current and future periods, such as holding insurance premiums.
(V2[“C2 T7？ 6 z' {Small fees not exceeding RMB (determined by the hotel) are not included in this course. 4 S) i，s/ e7 x
Generally, each prepaid expense will be shared within 12 months.
2 ? $ i5 ~ 4V8d:M5 z t, Q6 inventory
-L "S0Z 1 ` 6 @ 0E (Y-N0 `) accounts for raw materials, oily materials, semi-finished products, cigarettes, wine, beverages and other commodities used in food production, as well as warehouses and various unused materials and supplies reserved for packaging and selling food. )j，o C: s7 D 1 A9 k" L
Each responsible inventory is managed by a special person according to different types of warehouses, and a subsidiary ledger is set up according to the name of goods, and the inventory is counted regularly. 6 S8 B； f V j% Q4 }7 r，h
⑦ Other current assets and deposits
7 o4d % g t/x:^ |； U Current assets that do not belong to the above six subjects belong to this subject. + C0 |+ E 1 Y5 \2 J5 d- `/ g. s
According to different types or projects, prepare a monthly schedule for accounting.
0 r+ @ 1 C: W8 F0 p2 t. t ⑧ fixed assets! Chinese c, r% s) a/i; S9 f
Calculate the original price of all fixed assets. $ F/ F (East C-J3s
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).
+q)q5x； O" y 1 _0 _ The first batch of commercial equipment purchased, such as linen, porcelain glassware, gold and silver wares, etc. Even if it is lower than RMB (determined by the hotel), it is a fixed asset. ，Z( p/ n 1 O+ [ r！ _( T+ N
Pet-name ruby accumulated depreciation
4 questions and answers. W' d% t4 e/ W) p(] Calculate the depreciation standard of fixed assets, extract depreciation by project, and set up a registration card for registration. 4 D4 M2 S m " E)@ % K:Q； d
According to the spirit of the cooperative operation contract, the monthly depreciation is given priority to return the capital. & amp` 2 M7 t$ F！ z( h0 W" b e
Participating organization expenses (referring to newly-built hotels) 8b * _ 6s/q &；; S( ~: Q.
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.
k)|/@ # E % D5E4 O+G5 { 2 _ 1 1。 Other deferred charges #`, V0 M" k' y: W* w$ Q6? 2 } 1 d
Accounting one-time payment of a large amount, long-term results, the current period should not bear all the costs, such as equipment maintenance costs, advertising costs, fixed assets update before the principal and interest are paid off.
8s/f & amp； The amount of each item of F-K 'S3 Q, X and Z/L usually needs to exceed RMB 654.38+10,000 or be determined by the hotel.
% [' `! C5 ]！ [; F N According to the project, the cost will be transferred to the project on schedule according to the effective time.
* m1d1g8z * t1} (2) Liabilities
5 }( V9 e8 h4 V ① Accounts payable "V8D4 x 'a; s； M- B9 O% k9 m
Accounting equipment, supplies, food raw materials, drinks used in restaurants, and labor services.
& amp~+G； ^# ? “z2n； H. For companies with large current accounts and frequent current accounts, separate ledgers should be set up according to different currencies and company account names. +T a # v 1 r-L； c & ampf k2 J
② Payable wages
x8 M3 W ' L7 g & amp； B Accounting for all kinds of wages payable to employees in this period, including fixed wages, floating wages, bonuses and subsidies. 0 T！ ? V6 P: r' e+ A
Conduct accounting according to the payroll subsidiary ledger.
(V % a6v)R； Z) G* q6 s( h5 o: Z ③ Taxable # h! c6 R3 p7 G9 F- J: G- {+ y
Accounting for various taxes payable, such as consolidated industrial and commercial tax, income tax, license tax, etc.
, \2 P2 B+ ~+ z- q6 `: k4 v Set up subsidiary ledger registration by tax type.
9 v: n, s (E3 F3 ~/U7) ④ Other payables and taxes.
& ampe+ U+ q' Y-？ # d！ H% `% E Accounting of accounts payable, taxes payable and other accounts payable, including fees payable, compensation payable, deposits received, various temporary receipts and accounts received in advance, etc.
@&_ * [9 a1m] carries out accounting according to different categories, currencies and creditors. 6 L9 t R- |" P
⑤ Withholding expenses
. e % s " H+P & amp； b，？ ) u Calculate how many expenses within the scope of RMB are paid at one time, which should be included in the costs and expenses, but they are not actually paid. Exceeding the scope must be approved by the authorized unit or personnel.
“e，r+ e2 p9？ $ j Set up detailed accounts according to the nature of expenses.
8 V% l6 E，】！ F # D4 7`-A7A # Z/O ⑥ Social labor insurance fund
0 u9 5 f $ b # i9 Z2t * c.h Accounting social labor insurance fund withdrawn according to regulations. This course should be earmarked. (r% i$ c# i" |
All landowners need to repay the investment.
)e . F7 D3 } # s " x； Z: z/ j This account is a loan account. In order to calculate the amount of investment that should be returned this year, the amount that should be remitted but not remitted.
$ o2 {7 R6 s9 f0 i！ Y 1 m (3) capital category% k3 {:m 1a.p # t6z # s
① Operating income
% M( U7 A0 U4 P7 s accounts for all business income within the business scope of the hotel.
-Y:C2 q(A4 b " V & amp； || 2 o (6 f (\ 2 j Operating income is divided into:
0m8f.u $ w: p9q% v) qHotel revenue: guest room, catering, taxi, laundry, ballroom, game machine, music cafe, telephone, telex, gym, sauna, billiards, tennis, bowling, concert hall and beauty center.
) y+ F6 j# f8 I. B Income from residential buildings: rental of high-grade apartments and other income from buildings.
: q5 @ & ampC $ s.z6) R9 P5Z Commercial building income: office rent and other building income. b & ampT( u: x) y$ V* V5 s
Shopping mall income: self-operated shopping mall income, rental shopping mall rent and other shopping mall income.
8 U) \6？ # @7 j0 q！ ? & Other income: those that do not belong to the above income are classified as other income.
G4 } 5e+M6 v-[& amp； | ② Business tax # 1N0I/h/O5C7 g/u
According to the different tax rates of operating income, calculate the expenses and taxes such as consolidated industrial and commercial tax and land use fee that should be borne in this period.
) W( N3 S: M" l 1 {3 ~) Y is accounted and registered separately according to various business taxes. & ltbr & gt# U4` 7Z2t (GP+X) M3 direct cost of the business department. ! f W8 x $[4j # t5 Y & lt； Br> Accounting for direct costs paid in the course of operation. & LTBR & GT9JM+VL8GB3B5S4 Direct Cost of Sales Department 1 N. V5 K, [; T2 e(o & lt； Br> Accounting can divide the expenses incurred by various departments. # Q(W)F4 g % P； I, & ltbr & gt, according to the division of operating income departments, take it as a breakdown and breakdown of undergraduate programs. & ltbr & gt)o" ]+ I, U, and M's direct expenses, except the subhead "Wages and related expenses", other subheads are named according to the different nature and needs of each department or business. * y2？ 1 Q+ [！ C3 s G(X & lt； Br>⑤ Non-operating expenses #}, b2y &；; ? ; O dollars i2 a
Salaries and related expenses: For administrative and general departments, such as marketing department ("sales" of public relations), the salaries and related expenses of property operation and maintenance department are included in this project.
; Q-] e7 D0 S Other indirect expenses: such as administrative and general expenses, marketing expenses, property operation and maintenance expenses, energy supply expenses, etc.
0p； J4 M6 The subheads of the above four categories of expenses will be named according to different nature and needs. (x2 e8 h7 S C. q7 j( k
⑥ Non-operating income and expenditure &; A $ |% T! l: p%？ 9 H0 B9 d
Exchange gains and losses: accounting for exchange gains and losses caused by exchange rate differences, with realized figures as. The book balance of foreign currency accounts will not be adjusted due to the change of bookkeeping exchange rate. # O & ampn5 q- s/ A3 s0 s6 U0 a- _
Insurance premium and loan interest: various expenses and interest expenses of the house and internal insurance required for normal operation (this subject can be offset by the interest income of bank deposits).
# t0 H7 F $ s+b 1v $ {Profit and loss of assets sold: calculate the difference between the net income of fixed assets scrapped or sold in advance and the net value of fixed assets with a unit price above RMB (determined by the hotel).
4 _ # Y5 L-e & amp； l+g:v4 D & amp； o3 h！ ⑦ Promotion and organization expenses
-C) G: v' ~' c accounts for the start-up expenses incurred in preparing for opening, and the expenses are shared monthly. G5 g & ampS 1 n \6 Z
Amortized start-up expenses raised in hotel business activities are used to return investment capital. & ampR2 F( y( ]！ C
8 depreciation of fixed assets 6? 2]6r/h6a+W3 n & amp； o； q8 f( M+ A- ^
Calculate the monthly depreciation expense of fixed assets.
/g 1 ~: t, A. t "Tj5 W depreciation fund is usually used to return investment capital. 9 O8 w9 ~ & ampm% n- ]2 o
Pet-name ruby investment interest
2g 9d； Y6 X+ M" b2 I calculate the interest payable on schedule according to the total investment. 9 ? )]+ H/ t- E5 s5 e" G
The interest amount is used to repay the interest on capital.
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