Borrow: cash,

Accounts receivable - credit card,

Accounts receivable - accounts owed by customers,

Credits: operating revenue - room revenue,

Operating revenue -Food and Beverage Revenue,

Operating Revenue - Other Business Revenue,

Operating Revenue - Laundry Revenue.

Second, the hotel revenue to be divided into several pieces, such as: food and beverage, rooms, KTV , bar, kiosk. At the end of the month, according to the audit report to split the income of each, the day to cashier or cashier to separate the income at the end of the month summary.

The key is usually to separate the income, the end of the month to summarize the transfer should be current accounts. Finally, every day to do income or do a summary table and then do income can be, every day to do income, every receivable and payable to be sorted out first.

Third, corresponding to the cost of the main income corresponding to some of the expenses, but also divided into several parts of the cost of doing a detailed summary can be. Such as operating costs - customers, operating costs - catering and other subjects.