Daily audit workflow:

Daily audit is also the inspection and control of the quality of night audit.

1. Review all reports completed at night and correct any problems found immediately.

1) review the income in the night audit income times and the trial balance, check whether the amount of food, drinks, etc. in the night audit is divided correctly, check the summary table of hotel operations, and check whether there is any income that has not been recorded, received wrongly or missed.

2) check whether the cash income in the statement is equal to the paid cash.

3) Check whether the income such as discount, offset and miscellaneous items in the front desk income of the report is in compliance with the regulations.

4) check the reports made by the night audit (including income report, number of people dining, night audit report, etc.).

5) Check whether the room rate income, rental rate and average house price made by the night audit are correct.

2. Check the cash income paid by the cashier together with the cashier and check whether it is equal to the income statement. Make long and short statements.

3. Check the petty cash of each department from time to time with the cashier.

4. Check the quantity of drinks in the guest room bar from time to time.

5. patrol the cash register every day to check the usage of bills and invoices.

1. check the room income during the day

1. check the room status and room report

the room status report of the reception desk in the front office, the room status report of the housekeeping center and the rent posting report of the night audit must be consistent.

1) check the rent posting table of night audit with the business statistics table of reception room at the front desk.

2) The rent posting form of the night audit is checked with the room status report of the service center.

2. Review the summary table of night audit

The review summary table is the result of one night's work. The daily auditor must also check these data to ensure the correctness of the recorded data before compiling the formal income statement and recording all the income in each accounting account by item.

1) Check the cashier's bills and statements in the front office. Check whether the contents of documents such as deposit are in compliance with the regulations and whether the total is correct.

2) check whether the cash bill is correct and whether the cash expenditure documents conform to the regulations.

3) Check whether the daily rent income is correct.

4) check whether the "offset and discount" documents are handled according to the prescribed procedures.

5) Check whether the credit card, debit account and check settlement bill meet the requirements.

3. Compounding the bills and statements submitted by other business outlets

1. Reviewing the bills of restaurant guests, business statements and attached documents submitted by laundry department, mini-bar, shopping mall, service center and entertainment outlets.

2) Check the miscellaneous income statement and the attached documents.

3) check the correct figures with the items in the summary table item by item. After checking all the items, check the total number of debit items and the total number of debit documents, and the total number of credit items and the total number of credit documents.

4) Check the summary balance (today's balance = today's debit amount-today's credit amount+yesterday's balance)

II. Daytime audit of catering income

Daytime audit of catering income is mainly responsible for three aspects:

First, check the night audit of catering income;

the second is to compile the hotel operating income report;

the third is to control the collection of cash and bank deposits.

the figures in the daily report of food and beverage income must be consistent with the menu.

1) The consumption document of the guest restaurant should be equal to the settlement amount of the guest account column on the daily report, and it should also be consistent with the cashier data, that is, it should be consistent with the number of restaurants in the summary table compiled by the night audit of the room income, and the amount of the restaurant account document should be consistent with the tree amount of the account column on the daily report. Check whether the bill is signed by the guests.

2) check whether the credit card, hospitality account and settlement documents are consistent with the daily report of catering income, and whether the hospitality account is signed by the person in charge.

3) check the number of food, drinks, cigarettes and drinks, and check the service charges. Print out the report of Chinese restaurant (drinks, cigarettes, abalone wings, seafood), lobby bar (food, drinks, cigarettes) and sauna bar (food, drinks, cigarettes, sales products, technician services) every day and submit it to the cost department.

4) check whether there is any calculation error in the "daily report of catering income" itself, and whether the total amount in the checking table for each item, row and column in the daily report of catering income is correct. Print out the statistics of Chinese restaurant business to the Chinese kitchen. Print out the "Daily Catering/Recreation Income Report" and forward it to the cost department.

III. Making a daily report of hotel operating income

After correcting the omissions and errors in the daily report of catering income, a formal daily report of hotel income will be prepared after the daily audit of catering income is completed. The daily income report is divided into three major items: room income, catering income and other operating income, with three characteristics: today, this month's cumulative and the actual cumulative in the same period last year.

1) check the bill number control table, check the bill usage summary table compiled by night audit, and check whether the documents invalidated due to printing errors are signed by the manager.

2) check the discount number: check whether the discount bill has VIP++code, and check whether the signature handwriting and discount number are correct.

3) check the cash: after the cashier receives the cash according to the amount on the cashier's payment envelope, fill in the documents and send them to the deposit bank, and at the same time prepare the general cashier's collection report, and attach the receipt and other documents to the deposit bank for delivery and verification.

4) Check accounts receivable: review accounts receivable statistics (effective signer, amount, and ledger unit) and summarize and transfer them to current accounts. The daily auditor should check accounts with accounts receivable regularly to ensure the ledger of the revenue accounting department.

5) check the banquet (entertainment account): check the banquet (entertainment account), whether the signer is valid, whether the amount is correct, and whether the bill Order is consistent, and summarize, record and put on record. Review the manager's meal report (number of people, signer) and "Banquet" report and forward them to the cost department.

6) Check the project number, technician number, date and project content of statistical technicians and special industries. The amount and billing time must be consistent with the computer, and be summarized by category, and make the payroll of technicians and technicians.

7) check the "daily report" (operating income report), make daily audit adjustment table and "income summary table".

Night audit workflow of catering income:

(1) Check whether the catering cashier has submitted all cashier statements and bills.

1) check whether the "operating income shift table" submitted by the food and beverage cashier is consistent with the computer. If not, find out the reasons and record the details in the "shift book".

2) Check whether the number of copies of catering cashier's bills with bills and other documents is

consistent with the "entry list" in the catering cashier system. If not, check them one by one, record the cashier's names of unpaid and missing bills and details of missing bills

in the "shift book" and leave them to the daily judge for review and investigation the next day.

(2) Check every bill handed in by each food and beverage cashier at 4: 11

1) Sort and summarize the bills handed in by the food and beverage cashier, and check whether the amount is consistent with the "Operating Income Class Table".

2) check whether all items, quantities and amounts of consumer goods attached to the bill (wine list, add menu, seafood list, return menu and source menu) are consistent with the bill. Whether the seafood list indicates the weight and quantity is consistent with the bill.

3) Check the attached menu, seafood list, return menu, well source menu and restaurant consumption list after the bill is settled, and check whether it is stamped with the cashier seal.

4) check whether the accounts receivable attached to the notice of meeting and banquet are consistent with the statement.

5) check whether all the income reductions are reasonable, whether the refund is signed by the authorized person and whether the reasons are sufficient.

6) Check whether the discount authority is accurate. For example, the manager of the catering department has the authority of 21% discount on all orders (except drinks, cigarettes and seafood), and the supervisor of catering has the authority of 8.8% discount (except cigarettes, drinks and seafood).

7) Check whether there is a guest signing with the authorized person (whether the signature of the bill of account is the authorized person of the agreement unit) in the ledger, front account and banquet (entertainment).

8) check whether the VIP card checkout is rubbing++,and whether the rubbing++is consistent with the checkout++.

9) check whether the face values of breakfast coupons, buffet coupons, consumption coupons and deduction coupons are consistent with the bill and whether the dates are valid. Whether there is any phenomenon such as expiration or alteration.

11) check whether the charges such as consumption and compensation meet the standards stipulated by the hotel.

11) check whether the invoice is consistent with the bill.

12) check the invoice registration form to see if the number and amount of invoices issued are correct.

13) Pick out the details of the gifts and hand them over to the cost department the next day.

14) Separate the ENT account and put it at the top of all catering bills.

15) register the catering compensation items and amounts, and forward them to the cost department the next day.

16) check the catering drinks with the "daily report of drinks sales", which will be rechecked by the daily auditor the next day and then transferred to the cost department after confirmation.

17) Mark the bill in question and register it in the "log book". And all bills will be classified and collected according to the way of settlement.

18) Write off the breakfast coupon of the day, that is, deduct the breakfast coupon used by the guests in the western restaurant that morning from the room service income, and then add it to the catering income of the day manually.

19) count the items of entertainment consumer goods, and make a deduction in the corresponding items when the operating income statement is made after the statistics.

III. Making statements related to the hotel business

After the bills of all business departments are verified correctly, the night audit shall classify and summarize the bills handed in by the cashier according to the departments, count the accurate total consumption and total income, and make the "morning paper" and other relevant statements on the hotel business according to various printed statements and data.

(1) Calculate the room rate, telephone service fee, laundry, mini-bar, boutique, shopping mall, business center, executive lounge, other income, guest account, net balance, etc., and make a "trial balance for night audit".

(2) Count the consumption of Chinese food, western food, lobby bar, Jingsheng bar, food, drinks, cigarettes, conference rent, miscellaneous items, shifts, etc., and make a "daily catering income report"

(3) Divide the statistics of "trial balance for night audit" and "daily catering income report" according to a certain proportion, and make a "night auditor'.

(4) according to the "room sales source analysis daily and room business daily (by room type)" to make the morning paper.

(5) Count the banquet documents of the day and the meals in higher vocational colleges to make ENT report.

(6) During the night trial, count the AR account bill of the front office and the catering AR account bill and make the "Daily AR Account Report".

(7) Make comments according to the details of S account in the audit system, and make a detailed list of S account. .

(8) Make a "List of Disruption and Disruption and Disruption and Dispresentation" according to the account of Disruption and Dispresentation and the detailed account of presentation.

(9) Print out the "Cash Income Statement" in the audit report system.

(11) Make daily settlement for POS machines, and put them into the drop box after the audit.