1. Asset class

(1) cash

Each cash item is divided into RMB and foreign exchange.

Check the hotel's cash in stock and find out the petty cash and petty cash.

Set up a "cash book" according to the order of receipt and payment vouchers and business occurrence and register it daily.

(2) Bank deposits

Accounting for all kinds of deposits deposited by the hotel in the bank.

"According to different currencies such as RMB and foreign currency (mainly converted into US dollars), deposit journals are set up respectively, and they are registered one by one according to the date of receipt and payment to obtain the balance.

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

Accounting for each other's debts in the operating income of hotel 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) Other receivables

Accounting for other receivables not included in accounts receivable, including deposits, insurance compensation payable, etc.

According to different currencies and the debtor's monthly schedule.

(5) Prepaid expenses

Accounting has occurred, but should be borne by the current and future periods, such as holding insurance premiums.

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 stock goods used by restaurants to make food, unused materials and supplies stored in warehouses, and various packaging containers reserved for packaging and selling food.

All kinds of inventories are managed by special personnel according to different warehouse types, and subsidiary ledger is registered according to product name and counted regularly.

(7) Other current assets and other current assets that do not belong to the above six subjects shall be accounted for with this subject.

According to different types or projects, prepare a monthly schedule for accounting.

(8) Fixed assets

Calculate the original price of 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).

* Business equipment purchased in 9 batches, such as linen, porcelain glassware, gold and silver wares, etc. , is also a fixed asset, although it is below RMB (determined by the hotel).

(9) Accumulated depreciation

Calculate the depreciation standard of fixed assets, extract depreciation according to the project, and establish a registration card for registration.

According to the spirit of the cooperative operation contract, the monthly depreciation is given priority to return the capital.

(10) Organization expenses (referring to newly-built hotels)

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

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.

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. Debt

(1) accounts payable

Accounting equipment, supplies, food raw materials, drinks used in restaurants, and 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

Calculate all kinds of wages payable to employees in this period, including fixed wages, floating wages, bonuses and subsidies.

Conduct accounting according to the payroll subsidiary ledger.

(3) Taxes payable

Accounting for various taxes payable, such as consolidated industrial and commercial tax, income tax, license tax, etc.

Set up subsidiary ledger registration according to tax type.

(4) Other payables and tax accounting

Accounts payable, taxes payable and other payables, 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

Calculate the expenses within the scope of how much RMB is paid at one time, which is included in the cost but not 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 social labor insurance fund according to regulations. This course should be earmarked.

(7) Investment to be repaid

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.

3. Capital category

(1) paid-in capital

Accounted for the total capital.

Set up a detailed account according to the account name of the investor.

(2) Return on capital

This course is a debit account, and the amount of undistributed profits plus depreciation of fixed assets and promotion and start-up expenses is used for fund withdrawal, and the cumulative amount is the total amount of withdrawal.

(3) Profit this year

Calculate the total profit (or loss) realized this year.

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) Profit distribution

Calculate the distribution of hotel profits and the balance after the distribution of profits over the years.

4. Profit and loss categories

(1) Operating income

Calculate the business income within the business scope of the hotel.

Operating income is divided into:

Hotel income: guest room, catering, taxi, laundry, ballroom, game machine, music cafe, 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, calculate the expenses and taxes such as consolidated industrial and commercial tax and land use fee that should be borne in this period.

In accordance with the provisions of the business tax, the accounts are registered separately.

(3) the direct cost of the business department

Accounting for direct costs paid in the course of operation.

(4) Direct expenses of the business department

Accounting can divide the expenses incurred by various departments.

According to the division of operating income departments, it is regarded as a sub-item and breakdown of undergraduate programs.

In addition to the subhead "salary and related expenses", other subheads are named according to the different nature and needs of various departments or businesses.

(5) Non-operating expenses, wages and related expenses

Salaries and related expenses of all administrative and general departments, such as marketing department (public relations "sales") 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.

(VI) Non-operating income and expenditure

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.

Insurance premium and loan interest: various expenses of housing and internal insurance 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.

(7) Promotion and organization expenses

The start-up expenses incurred in preparation for the opening of the business shall be assessed on a monthly basis.

The amortization start-up expenses raised in the hotel business activities are used to return the investment capital.

(VIII) Depreciation of fixed assets

Calculate the monthly depreciation expense of fixed assets.

The withdrawn depreciation fund is usually used to return the investment capital.

(9) Investment interest

Calculate the interest payable on schedule according to the total investment.

The interest amount is used to repay the interest on capital.

Second, the hotel industry accounting process:

1, prepare daily operating income summons

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 Account

Accounts Receivable-Street Account-Details

Accounts Receivable-Team

bank deposit

Credit: 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 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, 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.

Three. Working procedures of cost and payable groups

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. The main contents of its work are:

(a) check recipients and checkout

The buyer will send the purchase invoice and inspection list to the finance department for settlement after being audited by the person in charge of the purchasing department according to the specific content of the purchase on that day. 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.

(2) Daily expenditure statistics of banks

The expenditure cashier should provide the daily expenditure amount of each bank 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.

(3), expenditure voucher preparation procedures

The expenditure voucher is accurately reflected in the account according to the accrual accounting principle and the instructions for the use of accounting subjects. The preparation procedure of expenditure voucher is as follows:

1, fill in the payer's name; 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.

In the actual process of document preparation, the invoice amount should be consistent with the check stub record, all kinds of collection records should be consistent with the invoice amount, and the total amount of expenditure vouchers should be consistent with the invoice amount.

Responsible for inputting the prepared accounting vouchers into the financial computer system.

(four) the allocation procedure of material collection costs

According to the accrual accounting principle and the instructions for the use of accounting subjects, cost accounting examines the outbound orders transferred by the bookkeeper of the goods warehouse, and checks whether the unit price and total amount of each outbound order are correct and correctly reflected in the account. Take the department as the accounting unit, fill in the expense allocation list by subject classification, so that the outbound amount is consistent with the third-level account records, and serve as the carry-forward voucher for preparing outbound expenses at the end of the month. And is responsible for the preparation of accounting vouchers, input financial computer system.

(5), food and beverage loss reporting procedures

1. Procedure for reporting loss of used food and beverage.

When a restaurant or kitchen reports the loss of food, it needs to be approved by the restaurant manager or chef, the food department manager and the food cost accountant, and then the loss report form can be filled out before accounting treatment can be done. For careless work, resulting in economic losses, the department manager should put forward handling opinions and transfer them to the finance department for financial treatment.

2, food and wine warehouse loss reporting procedures

When reporting the loss of expired or deteriorated catering, it needs to be approved by the warehouse supervisor, the purchasing department supervisor and the financial manager, and the accounting treatment can only be done after filling out the outbound order.

(6), food cost sharing procedures

Check whether the amount of food and wine stored in this month is accurate, so that the general ledger is consistent with the third-level account.

1, according to the outbound order summary table, prepare the food and wine transfer voucher. According to last month's cost rate, carry forward social entertainment expenses. According to the summary of transshipment records, carry forward the transshipment cost of each restaurant and kitchen. The cost of raw materials used to transport VIP fruit baskets. Carry forward the cost of raw materials used to sell food. Responsible for inputting the prepared accounting vouchers into the financial computer system.

(VII) Contents of food cost report

Summary report of catering business; Food sales comparison table; Food cost report; Food turnover times report; Beverage cost report; Report the number of beverage turns; Tobacco cost report; Mini bar statistics.