report on hotel accounting practice
1. Overview of internship unit: XXX Hotel is a three-star tourist hotel, located at No.18, Binhe Middle Road, Shangcheng County. It is the best choice for accommodation, meetings, business talks, banquets for guests and friends, and wedding reception.
the location is superior and the traffic is convenient. The hotel is 16 kilometers away from the exit of Hushan expressway Mall and Ningxi Railway Mall Station, and 1 kilometers away from the long-distance bus station.
the facilities are complete and the services are complete. The hotel has 23 private dining rooms with different styles, and the lobby can accommodate 311 people at the same time. The hotel has 5 large, medium and small meeting rooms and 1 multi-function hall, and the large, medium and small meeting rooms can accommodate 421 people, 151 people and 31 people respectively. The hotel has two guest rooms (business building and business building) and 92 rooms (sets), with complete facilities, spacious and comfortable, including 71 standard rooms, 11 single rooms and 11 luxury suites. Luxury suites are elegantly decorated, fully equipped and warmly arranged; There are large parking lots and elegant leisure gardens in the hotel yard.
Second, practical content:
On the first day of internship, I was a little shy. After all, the first time I sat in an air-conditioned office and saw others coming in and out, I could only stay aside and couldn't get in touch at all, wondering when I would be able to fit in. Although I know that interns should take the initiative to find a job and have a good eye, everyone doesn't seem to regard me as an intern who urgently needs to learn. Everyone is busy with his own work. This situation made me a little embarrassed, and I immediately felt discouraged. Do I just sit here until the end of my internship? However, when I think that the internship situation of college students seems to be like this at present, I immediately began to calm my mood and tell myself not to take your time. I looked up some information online at home before, and I thought it would be helpful for my internship.
There aren't too many people in the accounting department of the hotel. There is a chief financial officer, a cashier and two accountants. I am very lucky to have followed an old accountant who has worked for many years and learned a lot from him. Some of them are really not learned in school, that is, a spirit of dedication and diligence. When I went there on the first day, he explained my work. At first, I felt quite nervous. After communicating with him, I gradually relaxed myself. . He told me to look at the accounting vouchers they made in the past first. Because I have studied in the school accounting practice class before, I have swept away the vouchers. I always think that I can master the original vouchers skillfully with memory and the theory I learned in college. That is, this impetuous attitude made me ignore the cornerstone of the accounting cycle-accounting entries, so that later Zhu Accounting made me try to make a bill. So I have to go home at night to make up lessons and read through the accounting business that the company uses more every day.
After entering the job, I found that there are many seemingly simple things that are not so easy to do, which require care and patience. In fact, it is not difficult to fill in accounting vouchers. What is difficult is to distinguish which original vouchers are all kinds of invoices. I don't know anyone except bus tickets, such as printing invoices, handwritten invoices, business, catering, not to mention checks and bank bills. Imagine that we usually study all the problems described in words, and then write entries, which is very different from the actual work. As it was the end of the year, everyone was very busy, and no one had time to teach me to recognize it, so I went online to find information in this field and found a book "Questions and Answers on Invoice Knowledge". After reading it, I distinguished those bills, and my thinking was much clearer. Later, I practiced posting vouchers myself, and asked my predecessors to help me correct them after I finished. After a few days, my business became much more skilled.
when the voucher is prepared, it will enter the accounting procedure. Although bookkeeping looks a bit like something that all primary school students can do, it is difficult to do such a repetitive work without some patience and care. Because a mistake is not casually painted with a pen or painted with an eraser, every step of the accounting system has strict requirements. For example, if a wrong number is written, it must be crossed with a red stroke and stamped with the seal of the responsible person before it can be invalidated. If you write the wrong summary column, you can use blue strokes to cross the line and write the correct summary next to it. Usually, we always think that writing the middle point looks good, but the summary is not good. We must write it on the left without spaces. This is to prevent the summary column from being tampered with at will. There are also strict requirements for the writing of numbers, and the handwriting must be clear and delicate, and it should be filled in according to the grid, and it should not be staggered. And when keeping accounts, you should be clear about each detailed entry and the name of the general ledger, and you can't scribble it, otherwise the total loan will not be settled. Such a cumbersome procedure makes me dare not be a little sloppy. This is not to deduct points when I make mistakes in my homework or exams. This is related to the accounts of an enterprise and is the basis for an enterprise to make development plans in the future. After all the accounts have been recorded, the next step is to settle the account. Every account page should be settled once and every month. That's what the so-called monthly settlement means. The most troublesome thing in closing the account is the fees and taxes during the settlement period. Press the computer and you will make mistakes if you are not careful. You have to review it two or three times. At first, I mastered the calculation formula and thought that it would be a cinch to press the computer, but it was because of carelessness that I miscalculated a lot of data. Fortunately, Accountant Zhu taught me to write the data in pencil first, otherwise I really didn't know what to alter the account book into.
I thought about giving up several times. Maybe I just started working, sometimes I can't stand the "anger" given by my boss and colleagues, and I feel very uncomfortable, so I just want to quit my job and change my job again. But when you think about it carefully, it's also true to change your job. Isn't it always the case to work under other people's hands, and it's not easy to find a job? I slowly persisted. At first. You should do your job in a down-to-earth manner. After all, you have no work experience. Now you have the opportunity to exercise yourself in all aspects. Otherwise, if you miss anything in the future, you will not be able to do it well. Compared with others, the present job is not difficult. After all, I am familiar with everything here, and I am not compared with others. The job is not difficult, and it is easy to enter the job. The key is to learn how to speak, attitude and handle things with people. Because of my lack of experience, I still lack this aspect. Now I understand how good it is to be a student at school! Sooner or later, you have to work, sooner or later, you have to enter the society, and sooner or later, you have to face these inevitable things. Therefore, now I cherish the opportunity to learn. It is better to learn more than not to learn at all. It is better to learn more at the same time, which will be of great help to career choice in the future. Besides, at work, mutual understanding makes me very grateful to them.
Go to and from work at the specified time every day, and finish your work tasks seriously and on time during work, and don't be hasty and perfunctory. Repeating tedious work every day will make you tired after a long time. It looks boring. But you can't be careless in your simple work. A small mistake of yours may bring great trouble or loss to the company, but you still have to finish it seriously.
in addition, hotels belong to the catering service industry, and their operating income is complicated. The daily report of hotel rooms reflects many income items, such as room payment, extra beds, laundry, telephone, food, drinks and compensation. When entering an account, it is necessary to distinguish the nature of these incomes, and not all of them can be listed as room operating income in general.
For a long time, suppliers who deliver goods to hotels have paid hotel waiters a certain percentage of the bottle opening fee in order to promote high-end wines. Hotels usually pay about 31% of the total bottle opening amount to hotels as non-operating income, and the rest are distributed to waiters.
The cost accounting of hotel catering products is relatively simple. The cost elements are only the purchase value of raw materials, auxiliary materials and seasonings that make up the catering products, and are not included in all other expenses such as wages. The cost calculation method is generally to make an on-the-spot inventory of raw materials, auxiliary materials and seasonings that are not used up in the kitchen at the end of the month, and then squeeze them backwards to calculate the operating cost of the month.
summary of practice:
I make the following summary from the significance of personal internship and my understanding of accounting work:
1. As an accountant, you must have good professional quality, professional ethics and professional attitude in your work. As the core organization of modern enterprise management, the accounting department must have high quality requirements for its employees.
2. As an accountant, you should have a strict working attitude. Accounting is a very precise job, which requires accountants to accurately calculate every index, remember every tax law and use every formula correctly. Accounting is not a job with innovative consciousness, it depends on one accurate figure after another to reflect the problem. Therefore, we must strengthen our sensitivity to numbers, find problems in time, solve problems and make up loopholes.
3. As an accountant, you should have good interpersonal skills. Accounting department is the core department of enterprise management. It should collect accounting information from the lower level, report accounting information from the upper level, cooperate with each other to sort out accounting information internally, and have good relations with the public and government departments externally. It is necessary to pay attention to communication methods and coordinate their working relationships when dealing with various personnel in various departments.
The two-month internship gave me a deep feeling, as if I had grown up all at once, learned more about being a man and doing things, and really understood the significance of learning, the preciousness of time and the true meaning of life. Let me feel the heavy responsibility on my shoulders more clearly, see my position and see my life direction clearly. This internship experience has benefited me a lot for life. Going to the society, interpersonal relationship is sometimes more important than working ability. Good interpersonal relationship can bring success, success and opportunities to our work. Treat everyone as a mentor at work, then it is possible to gain more at work.