2. Register all kinds of subsidiary ledger according to accounting vouchers.
3. Accrue, amortize and carry forward accounting vouchers at the end of the month, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.
4. Settlement and reconciliation. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent.
5, the preparation of accounting statements, to achieve accurate figures, complete content, and analysis.
6. Bind accounting vouchers into volumes and keep them properly. You can summarize similar original vouchers before the end of the month and fill in accounting vouchers, or you can fill them at any time. But don't reverse the time order. Make accounting entries according to the bookkeeping rules of paying back the loan and balancing the loan.
Extended information 1. Characteristics and contents of business cost accounting in tourism service enterprises.
1, accounting characteristics
(1) Tourism service enterprises operate many projects, and the accounting contents and methods are different. Business projects include travel agencies, guest rooms, bus rental services, commodity distribution services, and catering production services. For productive services, there is cost accounting to collect costs, for commodity management projects, operating costs should be accounted for, and for travel agencies and room service, operating expenses and management expenses should be mainly accounted for.
(2) Compared with industrial enterprises, the main feature of tourism service enterprises is that the latter is a material product production enterprise, and the main object of accounting is the manufacturing process, while the former is a tourism service enterprise, and the main object of accounting is commodity circulation and various service processes. Therefore, the business cost accounting of tourism service enterprises has its own characteristics.
(3) The cost items and expenses of tourism service enterprises are mainly divided into operating costs and operating expenses. Management expenses and financial expenses are accounted for separately as current expenses and directly deducted from operating income of each period.
2. Contents of operating cost accounting The cost items of tourism service enterprises are generally divided by cost elements, namely operating costs, operating expenses, auxiliary operating expenses, management expenses and financial expenses. Among them, the auxiliary operating expenses should be distributed and amortized to various operating expenses at the end of the period.
Therefore, operating costs and operating expenses are used to calculate the costs and expenses of various business departments of enterprises. Management expenses are accounting for the expenses of the company's management organization and non-operating expenses. Financial expenses refer to interest expenses, exchange losses, financial institution procedures and other expenses. The detailed items of operating costs and operating expenses are as follows:
(1) Detailed items of operating costs:
① Catering operating costs: including the actual costs of various food raw materials, beverages, seasonings and ingredients consumed by restaurants, bars, cafes and other departments in their operations.
② Cost of goods sold: refers to the purchase price of goods sold.
(3) Automobile operating costs: The actual costs incurred in taxi operation should be compared with the accounting system of transportation enterprises, including driver's salary, fuel cost, material cost, tire cost, depreciation cost, maintenance cost, road maintenance fee, amortization of low-value consumables, uniform cost and other direct costs.
(4) Operating costs of travel agencies, including various collection fees, such as room fees, meals, transportation fees, hospitality fees, luggage consignment fees, ticketing fees, admission fees, professional activities fees, visa fees, escort fees, labor fees, publicity fees, insurance fees, airport fees, etc. ⑤ The operating costs of service enterprises such as photography, dyeing and repair mainly refer to the cost of raw materials consumed.
(2) Detailed items of operating expenses
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