(a) cash receipts counting, organizing procedures Income cashier and cashier foreman together, will be placed in the safe the previous day in the cash bag one by one to open, check the amount of cash and cash bag on the record amount is consistent. The amount of cash and the amount recorded in the cash receipts delivery and collection record book are the same. (B) cashier cash record sheet preparation procedures cashier cash record sheet is divided into two parts: the first part is the cash received part, reflecting the hotel each business sector, each shift, each cashier cash received; the second part is the cash receivable part, reflecting the hotel each business sector, each shift, each cashier should be received over the actual number of machines. Revenue cashier according to the cash receipts to hand over the record book on each shift, each cashier to hand over the amount of cash one by one to fill in, and will be the Ministry of Finance official receipts at the same time remitted to this table, the total number of the record table for the day should be deposited into the bank for the total amount of cash receipts. (iii) Daily Cash Receipts Record Sheet Preparation Procedures The Daily Cash Receipts Record Sheet is prepared on the basis of the completion of the Cashier's Cash Record Sheet. It is both a supplemental explanation and a general summary of the Cashier's Record Sheet. Revenue cashier will be the Finance Department revenue official receipts in order, according to the record format requirements, for the payment unit, the amount of payment, check number, etc., and then respectively, the front office, catering, recreation, and other business departments of the total cash into the table, the total should be the same as the cashier's cash sheet amount. The table will be used as the Finance Department to prepare cash input vouchers of the original evidence. (iv) Difference Reconciliation: 1. The purpose is to prevent the cashier's contribution vouchers (statements) from being omitted from the cashier or audit. 2. The cashier will summarize the contribution vouchers (contribution statements) received in the day's open box and send them to the auditor for difference reconciliation. The auditor will be the day of the contributor to pay the contribution voucher audit coupon, with the cashier to pass over the cashier coupon one by one to match the check, and stamped with a private seal. If the contribution voucher has only the cashier's union but not the audit union, it should be registered as a positive number in the "Difference Register"; if there is an audit union but not the cashier's union, it should be registered as a negative number in the "Difference Register". The date of registration is based on the date of the payment voucher (payment statement). 3. In the registration form, the payment vouchers (payment statements) are divided into four parts: front desk cashier group, restaurant cashier group, other departments and cooperative departments. In the process of filling out the registration form, the name of the contributor, the amount of figures must be correct and clear, positive and negative numbers should be clear, each positive and negative numbers should be compatible. 4, if the checklist in the contribution voucher (contribution statement) the next day has not registered the difference, to immediately identify the reasons. If it is a registration error, we should immediately correct and change the place to stamp the private seal, in the comments column to explain the reasons; such as vouchers are not delivered, we should immediately find out the reasons and report to the manager as a major violation of discipline to deal with. After checking the difference, the cashier of the vouchers will be returned to the cashier; difference checklist at the end of the month after the registration, to the accountant for the archives. (E) Bank daily statement preparation procedures Bank daily statement is based on the hotel in the bank to open different accounts and set up, according to the actual deposit, the account statement is divided into two parts. 1, income part: fill in according to the content of daily cash income records, the brackets reflect the amount of RMB, and according to the amount, transferred to the RMB bank daily statement. 2. Expenditure part. Based on the number of expenditures of each bank for the day provided by the Accounts Payable Group of the Finance Department, fill in the part by part. (F) cash expenditure reimbursement procedures Hotel cash expenditure is filled out by the business departments to reimbursement vouchers, depending on the nature of the department manager agreed, the Finance Department manager audit, by the general manager or the general manager of the written authorization of the approval of the general manager, before the cash can be collected in the expenditure of the cashier. After receiving the reimbursement voucher, the expenditure cashier will first check whether the signature procedure is complete, whether the acceptance procedure is complete, and only after verifying that there is no error can the cash be paid. The cashier will summarize the day's cash disbursement vouchers and send them to the manager of the Finance Department for approval, and the expenditure accountant will review and approve the vouchers, and then issue cash cheques to make up for the imprest. (vii) Registration of cash journal procedures Registration of the journal should be based on the content of the business, the registration of each. The summary of the contents of the registered business should be concise and the figures should not be altered. If a registration error occurs, the correct correction method should be used to remedy the registration of the accounts, to have borrowing must be credited, borrowing and lending must be equal as a principle, to the end of the day and month. The balance of the cash account is a fixed amount of working capital. (H) Spot-checking of imprest working procedures Revenue cashier should be with the audit supervisor, from time to time on the hotel's internal working capital to carry out spot-checks, supervision and inspection of the positions of the working capital whether the phenomenon of misappropriation or the behavior of white notes against the accounts. Before the spot check, confidentiality should be maintained to reflect the authenticity. The working procedure is: first of all, count all the cash in the safe and deposit office of each post, fill in the imprest checklist one by one according to the order of the size of the ticket amount, and calculate the quota, which should be consistent with the sum of the amount of imprest received and the cash report of the class. If there is a discrepancy, it is a long or short payment. In the event of a long payment, an official financial receipt should be issued immediately, and the excess should be surrendered; in the event of a short payment, the cashier and the department head are responsible for writing a written report to clarify the reasons for the short payment, and submitting it to the Finance Department with suggestions on how to handle the situation. (ix) Handling the cashier's long and short payment procedures After the Finance Department's daily review of the cashier's actual cash amount and the computer records once the discrepancy occurs, then the long and short payments. When there is a long money, to be processed through the accounts, transferred to the hotel's non-operating income; there is a short money, by the day to fill out a short report, reported to the audit supervisor, the audit supervisor urged me to write a short report, and put forward the views of the manager of the Finance Department to deal with. In principle, all short payments by the individual compensation, issued by the Ministry of Finance official receipts, offset the amount of short payments.