I. Asset category:

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) deposited in different banks, "deposit diaries" are set up respectively, which are registered one by one according to receipt and payment vouchers, and the rest are made.

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 sub-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 restaurant food raw materials, oil essence, semi-finished products, cigarettes, wine, beverages and other inventory goods, as well as unused materials and supplies stored in the warehouse, as well as various packaging containers reserved for packaging and selling food.

Inventories are managed by special personnel according to different types of warehouses, and sub-ledger registration is set according to product names, and inventory is made regularly.

7. Other current assets:

Current assets that do not belong to the above six subjects shall be accounted for by 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).

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).

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 deferred 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.

Two. Liabilities:

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 for employees:

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 accounts payable and taxes:

Accounting accounts payable, taxes payable and other payables, including handling fees 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.

Third, the category of capital:

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:

Accounting for hotel profit distribution over the years and the balance after distribution.

Four. Profit and loss category:

1, operating income:

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

Operating income is divided into:

(1) Hotel revenue: guest room, catering, taxi, laundry, ballroom, game machine, music teahouse, telephone, telex, gym, sauna, billiards, tennis, bowling, concert hall and beauty center.

(2) Residential income: income from renting senior apartments and other buildings.

(3) Commercial building income: office rent and other building income.

(4) Shopping mall income: self-operated shopping mall income, rental shopping mall rent and other shopping mall income.

(5) Other income: those that do not belong to the above income are classified as other income.

2. Direct costs of business units:

Accounting for direct costs paid in the course of operation.

3. Direct expenses of 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.

4. Non-operating expenses:

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.

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. Non-operating income and expenditure:

(1) Exchange gain/loss: accounting for exchange gain/loss 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.

(2) 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).

(3) Profit and loss on sale of assets: 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).

7. Amortize the start-up expenses:

The start-up expenses incurred in preparation for the opening of the business shall be assessed on a monthly basis. Amortized start-up expenses raised in hotel business activities are used to return investment capital.

8. 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 interests:

Calculate the interest payable on schedule according to the total investment. The interest amount is used to repay the interest on capital.