I'm a novice accountant, so please help me understand how the hotel accountant should do the accounts.

the hotel's inventory is divided into: drinks (goods entered into inventory), vegetables and dry spices (raw materials entered), and linen in rooms (materials entered)

The hotel's accounting must be set very carefully, such as: main business income-seafood, main business income-snacks, main business income-local dishes, etc., and the main business cost should also be set in this way.

the kitchen must make an inventory every month, and then reverse the cost, that is, balance+purchase-inventory = sales data (carry-over cost).

there are drinks in the guest room and drinks in the dining bar, and the inventory method is the same.

you can't fully understand it until you gradually sum up your experience in practice. I am a novice, please help me how to make accounting entries

1. Borrowing: raw materials 21111

loan: production cost 21111

2-1, borrowing: entrusted processing materials 11111

loan: raw materials-material B 11111

2-2, Borrow: entrusted processing materials 1111

loan: bank deposit 1111

3-1 loan: raw materials 11111

loan: entrusted processing materials 11111

3-2, Borrow: entrusted processing materials 11111

loan: inventory goods -C products 11111

loan: entrusted processing materials 1111

loan: bank deposit 1111

loan: inventory goods -C products (different from the above) 11111

loan: entrusted processing materials 11111 < 511

4-2 Borrowing: non-operating expenses 9111

other receivables 1111

Lending: inventory goods 11111

5-1 Borrowing: asset impairment loss 1111

Lending: inventory depreciation reserve 1111

5-2 appreciation without making entries. How do hotel accountants make accounts

Dishes are recorded in the breakdown of catering operating costs, accommodation items depend on what they are, such as TV and furniture are recorded in fixed assets, and expenses such as electricity charges are recorded in operating expenses. It is necessary to reconcile the accounts of the daily land resumption bill and ensure that the printed contents on the bill are correct.

For more information, please refer to Hotel Accounting Practice:

Hotel Accounting Practice features: detailed and specific: it systematically introduces hotel management knowledge and accounting. Rich examples and strong operability. Frontier of content: it incorporates the relevant provisions of the new accounting standards for enterprises promulgated by the Ministry of Finance.

comprehensive knowledge: for example, in accounting, in addition to the hotel's main business, it also introduces the administrative management, engineering maintenance, fleet, self-run staff canteen and bad debts in detail; Other economic business accounting such as reserves, trading financial assets, inventory depreciation reserves, fixed assets, intangible assets, goodwill, owners' equity, profit and loss adjustment of previous years, foreign exchange receipts and payments, debt restructuring, etc.

In accounting analysis, it introduces accounting statement analysis, forecast analysis and decision analysis; The audit section introduces a lot of scientific and practical audit knowledge

1. Hotels are generally divided into three parts. First, the purchasing expenses of food and non-food materials. Second, the cost of maintenance and use of mechanical devices. Third, labor costs. The problem of guest checkout can be divided into four categories, namely, 1 cash, 2 credit cards, 3 checks and 4 bills (suspense), which are best recorded in the daily turnover report.

2. according to the scale of the enterprise and the accounting requirements, the accounting method of related costs should be determined: for example, directly recording the costs; Or, put it in storage first and record it in raw materials, and record it in cost with recipients. Generally speaking, if the enterprise is small in scale and the accounting requirements are not high, it can be directly recorded in the cost.

3. If the other party can provide a formal invoice, vegetables and meat can be directly recorded in the "main business cost". If there is warehouse, rice oil and seasoning, it can be recorded as "raw materials" first, and recorded as "main business cost" when it is collected. If there is no warehouse, the other party can also provide formal invoices or directly record them as "main business cost".

4. gas can be recorded as "operating expenses-gas expenses". The purchased drinks and beverages, if there is a warehouse, can be recorded as "inventory goods" first, and then the cost will be carried forward after being sold; If you are qualified to sell cigarettes, the accounting method is the same as before.

5. The chef's salary is recorded as "operating expenses-salary", but not as cost. The wages of service personnel can also be recorded as "operating expenses-wages", and other management personnel can be recorded as "management expenses-wages". In general, wages should be accrued first.

5. The decoration fee is recorded in the "long-term deferred expenses", and the amortization period refers to the lease contract period.

financial treatment of hotel accounting:

1. preparation of daily business income summons

the basis for preparing income summons is daily sales summary report and trial balance. ? How to compile the income voucher is:? Debit: Accounts Receivable-Accounts Receivable in Guest Account-Closing-Detailed Accounts Receivable-Team Bank Deposit Loan: Operating Income? Accounts payable-telephone bill

2, statistics of street account and guest account distribution table

Street account and guest account include banquet account of other units, personal account of employees, discount cards and bills that should be returned but not returned, etc. Income auditors should fill in statistics of street account and guest account every day and make distribution. 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. Accounting treatment after the guest clears the accounts receivable

After receiving the reminder notice from the hotel, the guest is required to settle the accounts receivable with the hotel within 31 days. 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. Be responsible for inputting the prepared accounting vouchers into the financial computer system. How to do the manual account of hotel accountant?

1. Set up the subjects first, and generally go to Level 2 subjects.

2. Establish account books (cash book, deposit journal, general ledger and subsidiary ledger);

3. Make vouchers, keep accounts, make a summary of subjects and enter accounts;

4. Confirm revenue (issued invoice) and cost (related invoice);

5. Confirm three expenses (management expenses, sales or operating expenses and financial expenses;

6. Accrue salary;

7. At the end of the month, the expenses shall be accrued and shared on the accrual basis;

8. Confirm fixed assets (depreciation);

9. Issue accounting statements and file tax returns. I am a novice, how to make accounting entries?

Two accounting entries should be made. First, cash is withdrawn from the bank, cash increases and bank deposits decrease:

1. Debit: cash 5111.11

Loan: bank deposits 5111.11

2. Debit: other receivables-Momo 5111.11

Loan: cash 5111.11. Excuse me, how to make accounting entries? I'm a novice

Borrow: Other receivables * * People

loan: cash accountants help me. I'm a novice.

For the first payment, because I didn't receive the invoice, I accrued prepayment at that time.

Borrow: prepayment 111

Loan: cash or bank deposit 111

Receipt of the invoice for the second payment.

Borrow: expenses or inventory (depending on what you pay for) 211

Loan. Or cash 111

If you remember correctly for the first time, make the opposite entry back

and do it again

Borrowing: expenses or inventory (depending on what you paid for) 211

Bank deposit or cash 211. Please ask an expert to help me solve the following accounting questions

My answer is: 161,111 yuan

When you get it: Borrowing: transactional.

investment income 1

loan: bank deposit 219

interest received loan: bank deposit 8

loan: interest receivable 8

February 31, 2118 212-8=214

loan: trading financial assets 4: interest receivable 8

loan: gains and losses from changes in fair value 4: Paragraph 8

Loan: interest receivable 8

April 21, 2119 Loan: silver ash deposit 216

Loan: trading financial assets 214 Loan: fair value change gain and loss 4

Loan: investment income 12 Loan: investment income 4

12=4=16 I am a novice, and the accounting debit and credit entries are requested to be answered, thank you <