The work and procedures of the hotel financial cashier

(1) Cash income counting and sorting procedures

The income cashier and the cashier foreman, together, open the cash bags put in the safe the day before and check whether the cash amount is consistent with the amount recorded on the cash bags. Whether the amount recorded in the cash and cash income delivery record book is consistent.

(II) Programming of Cashier's Cash Record Form

Cashier's Cash Record Form is divided into two parts: the first part is the paid-in cash part, which reflects the paid-in cash of each business department, each shift and each cashier in the hotel; The second part is the cash receivable part, which reflects the real number of accounts receivable of each business department, each shift and each cashier in the hotel. The income cashier shall fill in the cash paid by each cashier according to each shift in the cash income delivery record book, and remit the official receipt of the finance department to this table at the same time. The total amount of this record table is the total cash income that should be deposited in the bank that day.

(3) Procedures for compiling the daily cash income record

The daily cash income record is compiled on the basis of completing the cashier's cash record. It is not only a supplementary explanation of the cashier's record form, but also a summary. The income cashier arranges the official receipts of the financial department in order, and according to the requirements of the record format, fills in the payment unit, payment amount, check number and other contents one by one, and then remits the total cash of each business department such as the front office, catering department and recreation department into this table respectively, and the total amount should be consistent with the cash record of the cashier. This form will be used as the original voucher for the finance department to prepare cash input vouchers.

(4) Balance check:

1. The purpose is to prevent the cashier's payment voucher (statement) from being leaked to the cashier or audited.

2. The cashier will summarize the payment vouchers (payment statements) received on the same day and send them to the auditor for balance check. The auditor shall check the audit copy of the payment voucher handed in by the payer on the same day with the cashier's copy handed over by the cashier one by one, and affix a private seal. If the payment voucher has only cashier's seal and no audit seal, it should be registered as a positive number in the "difference registration form"; If the audit is linked but the cashier is not, it should be registered as a negative number in the "difference registration form". The date of registration is based on the date of payment voucher (payment report).

3. In the registration form, the payment voucher (payment report) is divided into four parts: front desk cashier group, restaurant cashier group, other departments and cooperative departments. In the process of filling in the registration form, the name and digital amount of the payer must be correct and clear, and the positive and negative numbers should be clear, and each positive and negative number should be consistent.

4. If the payment voucher (payment statement) in the checklist has not registered the difference the next day, it is necessary to find out the reason immediately. If it is a registration error, it should be corrected immediately, and after the change is stamped with a private seal, the reason should be explained in the remarks column; If the voucher is not delivered, find out the reason immediately and report it to the manager for handling according to the major violation. After the balance check is completed, the cashier of the voucher will be returned to the cashier; After the balance checklist is registered at the end of the month, it should be submitted to the accountant for filing.

Accounting is a kind of economic management that takes currency as the main unit of measurement and uses special methods to check and supervise the economic activities of a unit.

accounting is an economic management activity that takes currency as the main unit of measurement, vouchers as the main basis, and makes a comprehensive, comprehensive, continuous and systematic accounting and supervision of the capital movement of a certain unit with the help of special technical methods, so as to provide accounting information to relevant parties, participate in business management and improve economic benefits. In ancient times, it was a meeting. China has had a special accounting office since the Zhou Dynasty, which is in charge of tax revenue, money and other financial work, and carries out monthly planning and annual meeting. That is to say, every month is counted as "plan" and the whole year is counted as "meeting", and the two together become "accounting".

Reference: Baidu Encyclopedia-Accounting.