Cash on hand, bank deposits, accounts receivable, bills receivable, prepayments, dividends receivable, interest receivable, other receivables, bad debt provision, raw materials, inventory goods, turnover materials, fixed assets, accumulated depreciation, construction in progress, fixed assets cleaning, accounts payable, accounts receivable in advance, employee salaries payable, taxes payable, interest payable, other payables, paid-in. Production cost, manufacturing cost, main business income, other business income, main business cost, non-operating income, business tax and surcharges, sales expenses, management expenses, financial expenses, income tax expenses, etc.

(1) 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) Accounting for all kinds of 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, which is registered one by one according to the date of receipt and payment, and the remainder is obtained. 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) calculate 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) Accounting for other receivables not included in accounts receivable, including deposits and insurance compensation payable. According to different currencies and the debtor's monthly schedule for accounting.

(5) The expenses that have occurred but should be borne by the current period and later periods respectively, such as insurance premiums. 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) Stored commodities such as raw materials, oily materials, semi-finished products, cigarettes, wines and drinks used for food production in restaurants, materials and supplies that have not been used in warehouses and various packaging containers reserved for packaging and selling food. All kinds of inventory shall be managed by special personnel according to different types of warehouses, with subsidiary ledger registered according to product name and regular inventory.

(7) Other current assets and other current assets that do not belong to the above six subjects belong to this account. According to different types or projects, prepare a monthly schedule for accounting.

(8) Calculate 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).

(9) calculate the standard of depreciation of fixed assets, extract depreciation according to the project, 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.

(11) calculate the expenses paid for organizing the enterprise. 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) Accounting for expenses that have a large amount of one-time payment and take a long time to get results, and should not be fully borne in the current period, such as equipment maintenance fees, advertising fees, fixed assets renewal before the principal and interest are paid off, etc. 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.

(12) Calculate the interest payable on schedule according to the total investment. The interest amount is used to repay the interest of the capital. The cost of the hotel includes two aspects: operating cost and period cost. All kinds of direct expenses and expenses incurred in the production and operation process of providing various services for the society belong to the operating cost of the hotel, and all expenses not included in the operating cost are the period expenses of the hotel.