The cash of guest room and catering is recorded separately, so the second-level subject is hung under the cash subject.

Borrow money from the guest room every meal and keep an account in time, without any accessories.

Borrow: cash-catering department

Credit: Cash-Housekeeping Department

For the borrowed money, in order not to affect the performance accounting of each department, if the food and beverage department has money in the account at the end of the month, it will be returned to the housekeeping department, and the opposite entry above will do, and no attachment is needed.

The catering department is not backed by the housekeeping department, so the capital chain will be broken and the consequences will be unimaginable.

Be sure to find out the reason for the overdraft of the food and beverage department and inform the unit manager in writing or orally to take measures to avoid similar incidents from happening again. If it is because the guests check in to deliver food, which leads to the loss of the food and beverage department, then the unit should make a comprehensive accounting, rather than accounting separately by department.