reprint! 1. Preparation of Daily Operating Income Voucher The basis for preparing the income voucher is the daily sales summary report and trial balance. The compilation method of income voucher is as follows: debit: accounts receivable-customer account receivable-street account-detailed accounts receivable-team bank deposit loan: business income accounts payable-telephone bill 2, street account, customer account distribution table statistics street account, customer account includes other units' banquet accounts, employees' private accounts, discount cards and bills that should be returned but not returned, etc. The income auditor should fill in the statistics table of street account and customer account every day. Prepare to record expenses in each account in time. Make a monthly statement, and prepare for filling 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 31 days after receiving the dunning notice from the hotel. When the guest pays, the hotel should open an official receipt and submit it to the guest as a settlement voucher. The income auditor will handle the accounts every day according to the content and amount of payment made by the guests: before compiling the accounting voucher, first find out the company account number, account reference number and payment content, and fill them in the daily cash income record form. 4. dunning for accounts receivable overdue for more than 61 days. Analyze the contents of the report according to the monthly accounts receivable statement records and accounts. For all customers whose accounts receivable are in suspense for more than 61 days, make another dunning. Before dunning, first understand the specific contents of the unpaid accounts and report the situation to the financial manager. A reminder letter is issued by the financial manager and sent to the guest together with a copy of the payment notice; Answer the questions raised by the guests in time, negotiate solutions, and remove obstacles for clearing accounts receivable as soon as possible. 5, responsible for the preparation of accounting vouchers input financial computer system. Cost and Accounts Payable Group Work Procedure Cost and Accounts Payable Group 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 accountants. Every accountant should understand and master the ins and outs of funds, control the standard of cost expenses, and make the funds turn around and be used normally. The main contents of his work are as follows: (1) Collecting and Closing Checks The buyer will send the purchase invoice and inspection list to the finance department for closing formalities after being approved by the head of the purchasing department according to the specific contents of the purchase that day. When closing the account, the cost accountant should check the five elements of the invoice: a. the date of issuance of the invoice; B. the name of the purchase; C. purchase quantity and unit price; D. whether the size and amount are consistent; E. official seal of the ticket holder. Check whether the inspection certificate is consistent with the invoice amount, whether the signatures of the agent, the inspector and the 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 daily bank expenditure statistics. (II) Statistics of Daily Bank Expenditure The expenditure teller shall provide the daily bank expenditure amount to the income cashier to prepare the daily bank report. Before the statistics, first, fill in the expenditure register according to the check number sequence and the occurrence time of the transfer acceptance form, indicating the date of bank expenditure, the name of the payer, the payment amount and the purchase content. After checking according to the closing procedure, you can prepare the expenditure table of each bank. Statistical tables are made in duplicate, one of which is submitted to the income cashier as the basis for the preparation of daily bank statements, and the other is used for review and reference. The amount of expenditure of each bank in the statistical table should be consistent with the amount filled in the expenditure register every day. (III) Procedures for compiling expenditure vouchers Expenditure vouchers are accurately reflected in the accounts according to the accounting principles of accrual basis and the instructions for the use of accounting subjects. The procedures for compiling expenditure vouchers are as follows: 1. Fill in the name of the payer; 2. Fill in the date of payment; 3, fill in the economic business content summary; 4. Fill in the account and account number; 5. Fill in the amount of economic business. Setting of hotel accounting subjects (1) Assets ① Cash Each cash item is divided into RMB and foreign exchange. Check the cash in the hotel inventory, and find the petty cash and petty cash. Set up "cash book" and register daily according to the receipt and payment voucher and the order of business occurrence. (2) bank deposits accounting hotel deposits in the bank. "According to different currencies such as RMB and foreign currency (mainly converted into US dollars)," deposit journal "is set up respectively, and it is registered one by one according to the date of receipt and payment, and the remainder is made. With RMB as the accounting unit, deposits in US dollars or other foreign currencies shall be registered at the same time as the amount of foreign currency, and converted into RMB at the bank exchange rate of the day. (3) Accounts receivable account for the other party's debts 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 items, according to groups or individuals to set up separate accounts. Set up a special person to be responsible for the collection of accounts, and find out the reasons for the unrecoverable accounts, and obtain relevant certificates. Approved by the chief financial officer and general manager, and converted into bad debt losses. (4) other receivables accounting other receivables not included in accounts receivable, including deposits, insurance compensation payable, etc. According to different currencies and the debtor's monthly schedule for accounting. (5) prepaid expenses accounting has occurred, but the expenses that should be borne by this period and later periods, such as prepaid insurance premiums, etc. Fees that are paid in a small amount and not more than RMB (determined by the hotel) are not included in this course. Generally, each prepaid expense will be allocated within 1.2 months. ⑥ Inventory accounting: raw materials, oily materials, semi-finished products, cigarettes, wine, drinks and other inventory goods used by restaurants to make food, materials and supplies stored in warehouses that have not been used yet, and various packaging containers reserved for packaging and selling food. The inventory of each responsibility shall be managed by special personnel according to different types of warehouses, and a subsidiary ledger shall be set up according to the name of the goods, and the inventory shall be counted regularly. ⑦ Other current assets and current assets whose deposits do not belong to the above six subjects 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 purchased, such as linen, porcelain glassware, gold and silver utensils, are fixed assets, although they are below RMB (determined by the hotel). Pet-name ruby cumulative depreciation accounting fixed assets depreciation standard, according to the project to extract depreciation, and set up a registration card for registration. According to the spirit of the cooperative operation contract, the amount of depreciation withdrawn every month is given priority to the return of capital. Attending the start-up expenses (referring to newly-built hotels) account for the expenses paid for organizing enterprises. How many months after the opening of this course is amortized is determined by the hotel. The funds obtained from the monthly apportionment are given priority for returning to investors. 11. Other deferred expenses are accounted for, which have a large amount of one-time payment and take a long time to pay off, and should not be fully borne in this period, such as equipment maintenance fees, advertising fees, and fixed assets renewal before the principal and interest are paid off. Each item usually needs more than RMB 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 arrears of equipment, supplies, food raw materials and drinks used in restaurants and services. For units with large current accounts and frequent current accounts, separate ledgers shall be set up according to different currencies and unit account names. (2) Payable wages account for all kinds of wages payable to employees in this period, including fixed wages, floating wages, bonuses and subsidies. Accounting according to the subsidiary ledger of wages payable. ③ Taxes payable, such as consolidated industrial and commercial tax, income tax, license tax, etc. Set up subsidiary ledger registration according to tax types. (4) other accounts payable and tax accounting accounts payable, taxes payable and other payables, including fees payable, compensation payable, deposits received, various temporary receipts in advance, etc. According to different categories, currencies and creditors, a monthly schedule is prepared for accounting. (5) Accrued expenses accounting accrued expenses within the range of how much RMB is paid in one lump sum, which are included in the costs and expenses but have not actually been paid. Exceeding the scope must be approved by the authority unit or personnel. Set up a subsidiary ledger according to the nature of expenses. ⑥ Social labor insurance funds shall be accounted for as required. This subject should be earmarked for special purposes. ⑦ The subject of investment to be repaid is a loan account, and for accounting the amount of investment to be returned this year, the amount 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 investor's account name. (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 allocated for return of capital, and the accumulated amount is the total amount of return. (3) this year's profit accounting the total profit (or loss) realized in 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 are transferred to this account respectively, and the profits (or losses) realized this year are calculated in this account, and finally the balance is transferred to "undistributed profits". ④ Distribution profits account for the distribution of hotel profits and the balance after profit distribution over the years. (4) Profit and loss category ① Operating income accounts for various business incomes within the hotel's business scope. Operating income is divided into: hotel income: rooms, meals and drinks, taxis, laundry, dance halls, game machines, music cafes, telephones, telex, gyms, saunas, billiards, tennis, bowling, concert halls and beauty centers. Income from residential buildings: rental of senior apartments and other income from the building. Income from commercial buildings: rental of office buildings and other income from buildings. 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 Taxes According to the different tax rates of various business incomes, the consolidated industrial and commercial tax, land use fees and other expenses and taxes that should be borne in this period shall be calculated. According to the business tax, the accounts are registered separately. ③ Direct cost of business department. Accounting for direct costs paid in the course of business. (4) direct cost accounting of business departments can divide the expenses incurred by various departments. According to the division of various departments of operating income, it is regarded as the sub-item and breakdown of undergraduate purpose. Except for the subhead "salary and related expenses", the other subheads in the direct expenses of each department are named according to the different nature and needs of each department or business. ⑤ Non-operating department expenses, salaries and related expenses: all those belonging to administrative and general departments, such as marketing department (sales department), the salaries and related expenses of property operation and maintenance department are classified under this project. Other indirect expenses: such as administrative and general expenses, marketing expenses, property operation and maintenance expenses, and energy supply expenses. The subheads of the above four categories of expenses will be named respectively according to different nature and needs. ⑥ Exchange gains and losses of non-operating income and expenditure: accounting for exchange gains and losses due to exchange rate differences, and taking realized figures as. The book balance of foreign currency accounts will not be adjusted due to the change of bookkeeping exchange rate. Insurance premium, 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 of assets sold: calculate the difference between the net income of fixed assets with a unit price of more than RMB (determined by the hotel) scrapped or sold in advance and the net value of the fixed assets. ⑦ The start-up expenses incurred in sales promotion and preparation for opening are shared monthly. The amortized start-up expenses raised in the hotel business activities are used to return the investment capital. 8 Depreciation of fixed assets Accounting for monthly depreciation expenses of fixed assets. The withdrawn depreciation funds are usually used to return the investment capital. Pet-name ruby investment interest According to the total investment, the interest payable is calculated on schedule. The interest amount is used to repay the interest of the capital. 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. Hotel work is tense 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 The target of night audit The target of night audit is the cashier at each cashier point and the 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 o'clock at night and get off work at 7-8 o'clock 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. 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, its 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 the rent is posted. 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 trial calculation of the room income of the day, and end the income of the day. The structure of the trial balance is as follows: (1) The calculation formula of the trial balance-the total amount owed by residents today-the total amount settled by residents today = the net amount owed by residents today+the accumulated amount owed by residents as of yesterday = the accumulated amount owed by residents as of today.