Reprint! 1, preparation of daily business income summons The preparation of income summons is based on daily sales summary report and trial balance. The preparation method of income voucher is as follows: Debit: accounts receivable-customer accounts receivable-street accounts-detailed accounts receivable-team bank deposit loans: business income accounts payable-telephone charges 2. Street accounts, customer account distribution table statistics street accounts, customer accounts include banquet accounts of other units, employee private accounts, discount cards and bills that should be returned but not returned. The income auditor shall fill in the statistics of street accounts and customer accounts every day. 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. Working Procedures of Cost and Accounts Payable Group The Cost and Accounts Payable Group is an important organization 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 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 to the income cashier to prepare the daily bank report. Before statistics, fill in the expenditure register according to the check number sequence and the time when the transfer acceptance form occurs, indicating the date of bank expenditure, the name of the payer, the payment amount 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. Hotel account setting (1) Asset category ① Cash 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) The bank deposit accounts for the hotel's deposit in the bank. "According to different currencies such as RMB and foreign currency (mainly converted into US dollars), a deposit journal is set up, which is registered one by one according to the date of receipt and payment, 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 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) Other receivables that are not included in accounts receivable, including 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 commodities used in restaurants to make food, unused materials and supplies stored in warehouses, and various packaging containers reserved for packaging and selling food. 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. 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. 8. Fixed assets accounting 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). Pet-name ruby accumulated depreciation accounting fixed assets depreciation standard, 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 the start-up expenses (referring to newly-built hotels) shall be accounted for the expenses paid for organizing enterprises. 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, etc., 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 debts of equipment, supplies, food raw materials, drinks, etc. used in restaurants and 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 accounts for 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, 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, taxes payable and other accounts payable, including expenses payable, compensation payable, deposits received, various temporary receipts received in advance, etc. According to different categories, currencies and creditors, prepare monthly schedules for accounting. (5) Accrued expenses accounting how much 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 funds shall be accounted for according to regulations. This course should be earmarked. ⑦ The investment subject to be repaid is the loan subject, and the amount of investment to be repaid this year 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) Return of capital This account is a debit account, and the same amount of funds as undistributed profits plus depreciation of fixed assets and promotion and start-up expenses are used to return capital, and the cumulative amount is the total amount returned. (3) This year's profit accounting is 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 expenditures are transferred to this account respectively, and the profits (or losses) realized this year are accounted for in this account, and finally the balance is transferred to "undistributed profits". (4) Distribution profit accounting hotel profit distribution over the years and the balance after profit distribution. (4) Profit and loss category ① Operating income accounts for all 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 various business incomes, 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 Direct cost of business department. Accounting for direct costs paid in the course of operation. (4) The direct cost accounting of business departments 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 department expenses, salaries and related expenses: salaries and related expenses belonging to administrative and comprehensive departments, such as marketing department (sales 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 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 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). 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 The start-up expenses arising from promotion and preparation for opening are shared monthly. Amortized start-up expenses raised in hotel business activities are used to return investment capital. 8. Depreciation of fixed assets accounts for 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, interest payable shall be calculated on schedule. The interest amount is used to repay the interest on capital. Income night trial 1 What is night trial? The night auditor refers to the person who conducts audit work at night or engages in night audit work. The hotel is busy with work. Cashiers not only have to make bills, but also collect money and refund. In this series of work, mistakes are inevitable, the ideological quality and professional level of employees are uneven, and some mistakes and disadvantages are easy to occur. If there is no audit, it is difficult to effectively control hotel revenue. Furthermore, because most of the guests check in and check out during the day and night, the income during this period is always in constant change. If the audit is carried out at this time, it will inevitably increase the difficulty of the audit work. In the middle of the night, there are generally fewer guests checking in and checking out, and various business activities of the hotel, such as restaurants, bars and dance halls, are also closed one after another. At this time, the operating income of the whole day has been basically determined. Therefore, night is the best time for income audit. 2 The object of night trial The object of night trial is the documents, statements and other materials submitted by cashiers at various cashier points and various business departments. Its work goal is to correct the mistakes and trace the responsibilities through in-depth and meticulous checking of these documents and statements, so as to ensure the authenticity, correctness, rationality and legitimacy of the hotel's income that day. This requires that night judges must have rich experience in finding mistakes and finding the root causes, basic skills in reviewing documents and calculating and summarizing, and a serious and meticulous work attitude. In addition, if the night auditor has solid accounting knowledge and skills, it is very beneficial to successfully complete the night audit work. 3 Work Steps and Contents of Night Audit Generally, night audit personnel go to work at around 1 1 o'clock in the evening and get off work at 7-8 o'clock the next morning. They must complete the audit of all the income of the previous day before the day shift personnel go to work the next day. Night audit is mainly divided into two parts: room income audit and catering business income audit. It only talks about the night audit of room income here. Specifically, its work steps and contents are as follows: A takes over the cashier work at the front desk. There may be some guests checking in and checking out late at night, which requires the night nuclear personnel to take over the cashier work at the front desk. In some small-scale hotels, the work of the front desk or reception desk, and even the duties of the night shift manager are taken over by the night shift core. Go to the cashier at the front desk. If there is any mistake, adjust it according to the regulations. Check the rental documents, check the room and the price. Statement of opening the house on the same day (Rec 16) and statement of changing the guard and adjusting the price (Rec 18). The rent has been posted. After posting, you should print the lease-out report (Nit08) and check whether the lease-out is correct. If there is any mistake, adjust it according to the regulations. Calculate the room income of the day and end the income of the day. The structure of the trial balance is as follows: (1) Calculation formula of the trial balance-total amount owed by residents today-total amount settled by residents today = net amount owed by residents today+accumulated amount owed by residents as of yesterday = accumulated amount owed by residents as of today.