1. Preparation of daily business income summons

The basis for preparing income summons is daily sales summary report and trial balance. The compilation method of income voucher is as follows: debit: accounts receivable-guest account accounts receivable-street account-detailed accounts receivable-team bank deposit loan: business income accounts payable-telephone charges

2. Street account, guest account distribution table statistics

Street account, guest account including other units' banquet accounts, employees' private accounts, discount cards and bills that should be returned but not returned, etc., for income verification. 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 revenue auditor will handle the accounts every day according to the content and amount of payment made by the guests:

Before preparing 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.

the finance manager issues a reminder letter and sends it 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. Responsible for inputting the prepared accounting vouchers into the financial computer system

Working procedures of the cost and accounts payable group

The cost and accounts payable group is an important organ for making good use of and managing funds. Strengthening the management and supervision of funds is one of the important responsibilities of cost accountants. Every accountant should understand and master the ins and outs of funds, control the standard of cost expenses, and make the funds turn around and be used normally. Extended data

1. Review according to various original vouchers transferred by the cashier, and prepare accounting vouchers after verification.

2. Register various subsidiary ledgers according to accounting vouchers.

3. at the end of the month, make accrual, amortization and carry-forward accounting vouchers, 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. Closing and reconciliation. Make sure that the accounts and certificates are consistent, the accounts are consistent and the accounts are consistent.

5. Prepare accounting statements with accurate figures and complete contents, and make analysis and explanation.

6. Bind the accounting vouchers into volumes and keep them properly.

accounting accounting, also known as accounting practice, refers to the process of accounting treatment, generally from the beginning of filling in vouchers to the end of preparing statements.

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