1. room income accounting:

1. check the operation process and actual implementation of the solar nuclear and night nuclear. Daily audit report

2. Pay attention to the receipt, cancellation and serial number of the bills used by the cashier

3. Check the cashier's daily collection amount with the cashier's investment record and the number of night audit daily reports

4. Analyze the monthly linen (sheet) cleaning report, the sales report of the sales department, and others, such as laundry expenses and sparrow licensing fees, are more difficult to master. Can only rely on the hotel's internal control

2. Catering income

1. Check the audit report of Night Nuclear, Nippon Nuclear and cashier's collection report, cashier's investment record.

2. The income of bars, cafes, saunas and massages is the biggest loophole and it is difficult to review. (Even the financial director of this hotel is difficult to monitor the night audit.) Generally, most of them are contracted by individuals.

3. Conference venue use fees

1. Check the night audit report. Check the sales report of the sales department.

2. Turn on the central air conditioner.

4. Cost control

1. Mainly lies in the control of purchasing cost. (Purchasing quotation system, inquiry system, etc. This is a long-standing problem in hotel management)

2. Pay special attention to the engineering department (this is a headache for the chief financial officer himself)

3. The use of fruits and vegetables, fish, abalone, ginseng, swallow and wings directly dialed by the kitchen can only be controlled by the executive chef. Take inventory at the end of the month to save and calculate consumption. Analyze gross profit margin and standard cost.

5. Financial accounting is simpler than industrial enterprises and can be carried out according to routine audit procedures. However, we should pay attention to accounts receivable and hotel accounts receivable. Accounts receivable are accounted for in two parts. One part is that the guest has checked out and signed for confirmation, which will confirm that the income is recorded in the balance sheet, and the other part is that the guest has left the store for temporary check-out, and the final payment has not yet been confirmed, but it is recorded as a customer receivable account internally. This situation is common in hotels and the amount is not small.

What I said above is my personal opinion. If the internal auditor will get the above information, it may be difficult for the external auditor to do so.