The Finance Department is an important function of the restaurant, it is the restaurant's financial activities for the organization, command, supervision and coordination.
I. Strict financial management, in accordance with the catering industry accounting system for financial accounting, account set up, subject classification, to achieve "day-to-day clear".
1, the cashier must be received on the evening of the day the amount of documents and cash out of the day, if there is a discrepancy should be found in a timely manner.
2, daily cash receipts and disbursements must be filled out receipts and disbursements, together with the documents on the second day to the accountant for review.
3, the accountant of the documents should be carefully reviewed, and the day of the preparation of vouchers, register the ledger and then submit to the cashier to register the journal and ledger.
4, bookkeeping vouchers summarized once every 10 days, and timely registration of the general ledger trial balance.
5. Reconciliation of the detailed accounts with the general ledger once every 10 days, and in case of discrepancies, the reasons should be identified and corrected in a timely manner.
6, the end of each month should be handled in a timely manner for the closure of accounts, and within eight days of the preparation of accounting statements to report.
7, pay attention to and grasp the marketing dynamics, write a financial analysis report within eight days of the following month.
Two, strengthen the management of funds, reasonable grasp of the normal operation of funds.
1, the bank deposit account must be checked with the bank statement on a monthly basis, and fill in the balance reconciliation table, check whether it is consistent.
2, the implementation of the meal billing units, to strengthen management. Regularly check the credibility of the unit of signing the bill, the bad reputation of the unit should be reported to the manager in a timely manner. The first half of the following month to organize forces to recover the funds of the single unit.
3, in order to avoid the accumulation of funds, the requirements of the source of goods to do diligently into the fast sales.
4, to prevent blind procurement of fixed assets, to avoid the accumulation of funds or cause unnecessary losses.
5, the outstanding accounts, outstanding cases should be organized to actively collect, to recover the loss of funds.
Three, the implementation of financial supervision, maintenance of financial discipline.
1. The cashier's payment must be paid to the cashier on the following day.
2, the accountant of the daily meals of the city's bill must be carefully reviewed, and the same day to prepare vouchers, register the ledger, and the cashier to check. Errors should be registered and compensated by the responsible person according to the actual difference.
3. Strictly issue and check the big and small closing lists, make registration and recovery, if found poor lists, small lists pay 100-300 yuan for each missing one, and large lists pay 500-800 yuan for each missing one.
4, strict supervision of cost accounting, the warehouse must be out of the warehouse every month to check with the inventory table, and monthly to participate in the warehouse physical inventory.
5, monthly carefully check the number of sales of liquor, cigarettes, etc., such as found to lead out and sales do not match, we must promptly find out the reasons for this, the responsible person is responsible for compensation.
6, strictly control the cashier set for foreign currency, if found cheating, once found, according to the amount of two hundred percent of the fine, the heavier removed.
7, for the cancelation or change of dishes, should be signed by the manager or minister on the checkout form to take effect, or as a mistake.
8, on the purchase of discounts, to be strictly audited, such as no discount card copy of the word or have the right to discount the signature of their own according to the discount calculation to be dealt with as an error.