hotel financial accounting

checkout. When a guest comes to the front desk to pay the bill, it can be divided into guest checkout (according to the notice to pay the previous account or pay the deposit for continued residence) and check-out checkout (for the front desk cashier, it is to balance the guest's related account and terminate the account and check out in the computer at the same time). After checkout, the balance column of the guest account should be zero, that is, the total amount of guest consumption and the total amount of credit column settlement are zero. If it is not zero, there will be a positive balance, and the difference indicates that the guest has not settled the account or the account to be further carried forward; or vice versa, Dallas to the auditorium

payment list. Before the cashier's work on duty ends, the cashier must make a payment table, which specifically includes:

a Counting cash, that is, counting the cash (cash, credit cards, checks, etc.) received on duty, filling it in the payment table, and making the payment table/single copy in duplicate, and returning the cash to the payer for future reference after it is signed by the general cashier. Payment by payment form is a direct payment method, that is, the cashier will hand over the cash directly to the general cashier. Because of its time limitation, many hotels do not pay in this way, but put the money into the designated safe, which is called "envelope payment" for short, that is, a safe with an entrance like a mailbox is set up, so that the cashier can put the money into the safe at any time after sealing the envelope. The safe can only be put in and can't be taken out casually. To open the safe, two keys must be inserted at the same time, that is, the cashier and witness will open the safe to witness the number of envelopes and count the money in the envelopes. (This narrative is for everyone to have a comprehensive understanding of the envelope payment procedure. In fact, in this step, all the cashier does is count the cash, fill in the payment envelope/bag and put it in the safe.

b sorting out bills, specifically, sorting out the bills that have been checked out according to cash settlement income, cash settlement expenditure, check settlement, credit card settlement, and suspense settlement; Classify the deposit payment documents of the guests staying in and the reservation payment documents of the rooms reserved; After each kind of documents are sorted out, a total amount should be calculated, and a paper tape or note with the total amount should be attached to each kind of documents and tied together with the documents to be checked.

c prepares the cashier's report. Cashiers usually input the cashier's information into the front desk computer according to their respective codes during the deposit and checkout operations, so the work of preparing the cashier's report is relatively simple. At this point, the cashier only needs to input his own code, and the computer can automatically print out the cashier report belonging to the cashier. The cashier report includes a schedule (ACC14), a summary table (ACC13) and a closing account schedule (NIT5).

d check the bill with the cashier's report, and check the sorted bill with the relevant items in the cashier's report. Specifically, check the taxi bill, room bar bill, daily rent and service fee bill, deduction bill, cash expenditure bill, cash settlement, credit card settlement, transfer, check and other documents with the items in the summary table one by one. If any discrepancy is found, check the inconsistent items with the relevant items in the cashier list to find out the reasons for the discrepancy, so as to make corrections. Check whether the check-out bill is consistent with the check-out account list. If it is inconsistent, find out the reasons and correct it.

e check the cash with the cashier's report, and the difference between the "cash (receipt)" item and the "cash expenditure" item in the cashier's report is the "cash payable" (if the cashier at the front desk uses the "reserve fund system" to pay the deposit, the "deposit" number should also be added to the cash payable). When checking, the cashier should add up the cash in hand and check the total amount with the above-mentioned "cash payable". If there is any discrepancy, the reason should be found immediately.

f send payment, bill and cashier report. After the above-mentioned account checking, account table checking, form checking and account reality checking are completed, the payment, bill and cashier report (which statements are specified by the hotel according to the management requirements) will be handed over to the designated location or personnel.

6 audit is to check the above billing information and check and control the above procedures. Hotel revenue audit is generally divided into night audit and day audit. Because the audit work occupies a very important position in the hotel revenue control, so the following is specifically described.

night audit of income

1 What is night audit

Night Auditor refers to the audit work carried out at night or the personnel engaged in night audit work.

the hotel is busy and busy. Cashiers should not only make bills, but also collect money and refund. In this series of work, mistakes are inevitable, and the ideological quality and professional level of employees are uneven, which is also prone to some mistakes and disadvantages. If there is no audit, it will be difficult to effectively control hotel revenue. Furthermore, since most of the check-in and check-out of guests are concentrated in the daytime and evening, the income is always in constant change during this period. If the audit is carried out at this time, it is bound to 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, have also been closed one after another. At this time, the operating income of the whole day has basically been determined. Therefore, night is the best time for income audit.

2 working objectives of night audit

the working objects of night audit are cashiers at various cashier points and documents, statements and other materials submitted by various business departments. Its work goal is to correct the mistakes and trace the responsibilities through in-depth and detailed check of these documents and statements, so as to ensure the authenticity, correctness, rationality and legality of the hotel's income that day. This requires that night auditors must have rich experience in finding mistakes and finding the root causes, basic skills in reviewing documents and calculating and summarizing, and a conscientious and meticulous working attitude. In addition, if the night auditors have 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 auditors go to work around 11: 11 at night and get off work at 7-8: 11 the next morning, and they must complete the audit of all the income of the previous day before the day shift staff

go to work the next day.

the night audit is mainly divided into two parts: room income audit and catering business income audit. Here we only talk about the night audit of room income.

Specifically, the work steps and contents are as follows:

a takes over the cashier work at the front desk. There may still be some guests checking in and out late at night, which requires 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 manager are taken over by the night core.

b check the cashier at the front desk. If there is any mistake, adjust it according to the regulations.

c check the room rental documents, check the room and the house price. Statement of opening the house on the same day (Rec16) and statement of changing the guard and adjusting the price (Rec18).

d rent posting. After posting, you should print the rent-over report (Nit18) and check whether the rent-over is correct. If there is any mistake, adjust it according to the regulations.

e try to calculate the room income of the day and end the income of the day. Examples of the structure of the trial balance are as follows:

(1) Calculation formula of trial balance-

Total amount owed by residents today

-Total amount settled by residents today

= Net amount owed by residents today

+ Cumulative amount owed by residents as of yesterday

= Cumulative amount owed by residents as of today.