Financial management and internal control system

1. Responsible for accounting processing and reporting system.

1, set and use accounting subjects in strict accordance with the catering service system, set up general ledger, subsidiary ledger and memo account, and use manual account and microcomputer account at the same time.

2, accounting procedures:

A. Fill in accounting vouchers according to verified original vouchers.

B. Register subsidiary ledger, deposit journal and cash book according to accounting vouchers.

C, according to the accounting voucher summary preparation summary subjects.

D. register the general ledger according to the account summary table.

E. check the general ledger and subsidiary ledger at the end of the month.

3. Accounting statements:

A. External statements include: balance sheet, income statement and cash flow statement. Internal statements include: balance sheet, income statement, year-end cash flow statement, monthly operating profit and loss statement, operating cost statement and expense schedule.

B, prepare the report figures should be objective, true, accurate and reliable, the content should be complete, and the report figures should be consistent.

C. The accounting statements to be submitted shall be bound into volumes, sealed and submitted before 10 every month, and shall be summarized in time, with quarterly financial analysis report and financial analysis report attached.

2. Cash and cheque lending system

1. The borrowing of checks and cash is limited to the borrowing of hotel purchasing personnel when shopping and business travelers.

2. The borrower can only use cash within 500 yuan, and can only use checks above 500 yuan. When borrowing money, first fill in the loan slip, indicating the borrower's name, department, position, loan reason, loan amount, loan date and so on.

3. After the signature of the manager, the department head shall sign the opinions.

4. After being approved by the general manager, please submit it to the finance department.

5. After checking, the accountant in charge instructs the cashier to pay cash or issue a transfer check, and shall not lend a blank check with a good seal to the business travelers.

6. After handling the affairs, the borrower shall submit the accounts according to the formal procedures with the invoices and original vouchers, and issue the IOUs after liquidation.

3. Expense reimbursement system

1. Hotel expenses are subject to the "one pen" approval system of the general manager.

2. In order to control the management of expenses, all departments of the hotel should make a budget before the start of each operation period and report it to the general manager for approval.

3. When the expenses of each department occur, the person in charge should fill in the expense reimbursement form first, and paste the original voucher and expense list at the back. The content of the reimbursement form must be complete and accurate, and the amount of words and figures must be consistent, and it shall not be altered.

4. After the expenses in the budget are filled in by the person in charge, they are signed by the department head (manager in charge) for approval, audited by the finance department and signed by the general manager. The expenses of the budget department shall be reviewed and put forward by the finance department, and implemented after being signed and approved by the competent manager.

5. For the money that needs to be paid in advance, the department or agent who signed the relevant contract or agreement shall fill in the payment form; Expense bills involving other business departments shall be submitted to relevant departments for review and confirmation; For the advance payment, the accountant should carefully check the contract and report it to the general manager for approval and signature.

6. After the accountant of the finance department receives the complete formalities, the filled amount and the correct expense reimbursement form, the accountant checks the cash payment form or the bank transfer check and seals it, so that the cashier can pay cash and transfer money.

7. At the end of the month, the accountant shall fill in the accounting vouchers for accounting treatment according to the expense reimbursement form and payment voucher, correctly collect the operating expenses of each department, and report the operating expenses and management expenses of this month.

Management system of fixed assets and low-value consumables

1. The increase or decrease of the hotel's fixed assets and low-value consumables shall be approved by the general manager, and the increase of fixed assets above 50,000 yuan shall be approved by the superior. Strictly control the increase of fixed assets and low-value consumables, and the annual increase of fixed assets shall not exceed the depreciation of fixed assets that should be accrued in the current year.

2. When purchasing fixed assets and low-value consumables, the purchasing plan should be put forward first and then submitted to the general manager of the hotel for approval. Scrapping of fixed assets should be carried out according to strict examination and approval procedures.

3. In principle, which department is responsible for the management of fixed assets and low-value consumables, and the daily maintenance of fixed assets and low-value consumables is the responsibility of each user department. All departments should establish fixed assets cards, and the finance department should establish a detailed account of fixed assets, with a special person responsible for management.

4. Depreciation of fixed assets shall be accrued according to the internal financial management measures of the competent unit.

5. Conduct a comprehensive inspection of the hotel's fixed assets and low-value consumables every six months, and conduct irregular inspections under special circumstances. Find out the causes of loss, damage and scrapping of fixed assets and low-value consumables, and report to the general manager of the hotel for discretion.

6. In principle, low-value consumables will be sold by booth method during the Fifth Five-Year Plan period, and low-value consumables below 100 yuan will be amortized at one time.

5. Invoice management system

According to the "People's Republic of China (PRC) invoice management measures" and the specific situation of our hotel, this system is formulated.

1. The invoices used are divided into three categories: catering industry quota invoice, hotel industry invoices and other service industry invoices.

2. All invoices are managed by the hotel finance department, and the cashier is responsible for receiving, keeping, issuing and handing in invoices.

3. Registration shall be made at the time of collection and delivery. The registration contents include: the time of ticket collection (return), the type of invoice, the starting and ending number of the invoice, and the face value, which shall be signed by the cashier. After the invoice is used up, you should go to the finance department to cancel the number in time, and you can get a new invoice after cancellation.

4. The cashier shall issue invoices according to the actual consumption amount of the guests, and shall not issue more invoices or make false invoices without authorization.

5. The cashier shall fill in the invoice correctly according to the invoice format, with complete contents and clear handwriting, and shall not alter, turn it over or tear it up at will. If it is an invalid invoice, it must be returned to the finance department in triplicate.

6. When the cashier shifts, the usage of the invoice should be recorded in the shift record book, and both parties can get off work after checking and signing.

6. Reserve Fund Management System

1. The cashier must keep the type and amount of the reserve fund intact at all times, and shall not put it in storage, use it privately or misappropriate it.

2. During the shift change, the petty cash must be counted face to face, signed by each other, and lost at your own risk.

3. The Finance Department and the Chief Cashier will arrange a special person to exchange the business change, but it shall not be used for other purposes.

4. If the reserve fund is long, it should be paid in full. If it is short, it should be compensated according to the relevant regulations of the hotel.

5. The foreman shall check the amount of the petty cash at any time, and report to the finance department in time when problems are found.

Seven cashier shifts

1, cashiers at all points should be on duty ten minutes in advance to clean up gfd and clean up.

2. Count the petty cash and all kinds of documents and bills face to face, and make records in the shift book.

3. The successor shall fill in the payment bag correctly, and put the payment bag into the drum safe. Only after witnessing and confirming the input can you get off work.

4, write what happened on duty and legacy into the shift record book, and make a face-to-face explanation.

5. During the shift change, it should be properly kept, and the information related to the business should be kept confidential and not allowed to spread.

8. cashier's payment witness system

After each shift, the cashier will put the money collected into the cashier's payment bag and deliver it to the bucket safe. The payment witness system is specially formulated:

1. The contents of the cover of the cashier bag, including department, date, shift, name, face value, number of sheets, amount, etc., must be clearly registered.

2. Payment must be made by the cashier himself.

Payment must be witnessed by cashier.

4. The payer is responsible for putting the money bag into the safe and shaking the handle to confirm that the money bag falls into the safe. Then sign the witness register.

5. After the payer completes the above procedures and confirms, the witness shall sign the witness register.

6. Witness work only proves the number of money bags put into insurance, and does not make other proofs.

7. Non-financial personnel are not allowed to witness the work.

Nine computer network equipment maintenance and maintenance system

In order to ensure the normal operation of the hotel's internal computer system and provide timely and accurate data, service management and business information for enterprises, this computer network equipment maintenance and maintenance system is formulated.

1, and switch according to the correct steps. When starting up, turn on the ups first, then turn on the monitor after the voltage is stable, and finally turn on the host; When shutting down, you should exit windows first, then turn off the monitor, and finally turn off the ups after turning off the host.

2. In order to keep the computer and its supporting equipment clean, after using the machine every day, wipe the machine body with a clean soft cloth and wipe the display screen with soft paper or cotton. After the shift, cover the machine with a cloth to avoid dust falling.

Please put the machine in a ventilated place in order to dissipate heat. The computer at the main desk has a high utilization rate because of work needs. In order to let the machine have a full rest, turn off the computer for half an hour and then restart it when there are few guests that night.

4. In case of power failure, the ongoing operation should be saved in time, and then the computer should be turned off according to the correct procedure, and the UPS should be turned off in a limited time.

5, the computer can't solve the fault, should immediately notify the microcomputer administrator to solve, shall not be arbitrarily operated.

6, to learn more about computer operation and maintenance knowledge, every operator should fully grasp the instructions and precautions of the computer.