accounting process of catering finance 1. preparation of daily business income summons
the basis for preparing income summons is daily sales summary report and trial balance.
The preparation method of income voucher is:
Debit: Accounts Receivable-Guest Account
Accounts Receivable-Street Account-Details
Accounts Receivable-Team
Bank Deposit
Loan: Operating Income
Accounts Payable-Telephone Fee
2. Street Account, Statistics of guest account distribution table
Street accounts and guest accounts include banquet accounts of other units, personal accounts of employees, discount cards and bills that should be returned but not returned, etc. Income auditors should fill in the statistics table of street accounts and guest accounts every day for distribution. Prepare to record expenses in each account in time. Make a monthly statement, and prepare for filling in the summary table of street account and guest account at the end of the month.
3. Accounting treatment after the guest clears the accounts receivable
After receiving the reminder notice from the hotel, the guest is required to settle the accounts receivable with the hotel within 31 days. When the guest pays, the hotel should open an official receipt and submit it to the guest as a settlement voucher. The income auditor will handle the accounts every day according to the content and amount of payment made by the guests: before compiling the accounting voucher, first find out the company account number, account reference number and payment content, and fill them in the daily cash income record form.
4. dunning for accounts receivable overdue for more than 61 days
analyze the contents of the report according to the monthly accounts receivable statement records and accounts. For all customers whose accounts receivable are in suspense for more than 61 days, make another dunning. Before dunning, first understand the specific contents of the unpaid accounts and report the situation to the financial manager. A reminder letter is issued by the financial manager and sent to the guest together with a copy of the payment notice; Answer the questions raised by the guests in time, negotiate solutions, and remove obstacles for clearing accounts receivable as soon as possible.
5. Be responsible for inputting the prepared accounting vouchers into the financial computer system.
iv. working procedures of the cost and accounts payable group
the cost and accounts payable group is an important organ for making good use of and managing funds. Strengthening the management and supervision of funds is one of the important responsibilities of cost accountants. Every accountant should understand and master the ins and outs of funds, control the standard of cost expenses, and make the funds turn around and be used normally. The main contents of his work are as follows:
(1) Collecting and closing the check
The buyer will send the purchase invoice and inspection list to the finance department for closing the account according to the specific contents of the purchase that day, after being approved by the head of the purchasing department. When closing the account, the cost accountant should check the five elements of the invoice: a. the date of issuance of the invoice; B. the name of the purchase; C. purchase quantity and unit price; D. whether the size and amount are consistent; E. official seal of the ticket holder. Check whether the inspection certificate is consistent with the invoice amount, whether the signatures of the agent, the inspector and the consignee are complete, and cancel the purchase order. After verification, the amount and purchase contents will be filled in the check collection register, which can be transferred to daily bank expenditure statistics.
(II) Statistics of daily bank expenditures
The expenditure cashier should provide the daily bank expenditures to the income cashier to prepare the daily bank report. Before the statistics, first, fill in the expenditure register according to the check number sequence and the occurrence time of the transfer acceptance form, indicating the date of bank expenditure, the name of the payer, the payment amount and the purchase content. After checking according to the closing procedure, you can prepare the expenditure table of each bank. Statistical tables are made in duplicate, one of which is submitted to the income cashier as the basis for the preparation of daily bank statements, and the other is used for review and reference. The amount of expenditure of each bank in the statistical table should be consistent with the amount filled in the expenditure register every day.
(3) Procedures for compiling expenditure vouchers
Expenditure vouchers are accurately reflected in the accounts according to the accounting principles of accrual basis and the instructions for the use of accounting subjects. The procedures for compiling expenditure vouchers are:
1. Fill in the name of the payer;
2. Fill in the date of payment;
3. Fill in the summary of economic business;
4. Fill in the account and account number;
5. Fill in the amount of economic business.
in the actual preparation process, the invoice amount should be consistent with the check stub record, all kinds of receiving records should be consistent with the invoice amount, and the total amount of expenditure vouchers should be consistent with the invoice amount.
responsible for inputting the prepared accounting vouchers into the financial computer system.
(IV) Procedure for allocating the expenses of materials and supplies
The cost accountant will review the outbound orders transferred by the bookkeeper of the goods warehouse, check whether the quantity, unit price and total amount of each outbound order are correct, and correctly reflect them in the account according to the accrual accounting principle and the instructions for the use of accounting subjects. Take the department as the accounting unit, fill in the expense allocation details by account classification, and make the outbound amount consistent with the third-level account records, which will be used as the carry-forward voucher for the preparation of outbound expenses at the end of the month. And is responsible for the preparation of accounting vouchers, input financial computer system.
(5), food and beverage loss reporting procedure
1, food and beverage loss reporting procedure
When a restaurant or kitchen has reported the loss of food and beverage, it must be approved by the restaurant manager or chef, the catering department manager and the catering cost accountant, and then the loss reporting form can be filled out before accounting treatment can be done. For careless work, which causes economic losses, it is necessary to put forward the handling opinions by the department manager and transfer them to the finance department for financial treatment.
2. Procedures for reporting loss of food and wine reservoirs
When reporting loss of expired or deteriorated food and beverage, the warehouse supervisor, the purchasing department supervisor and the financial manager must approve it, and then the outbound order can be filled out before accounting treatment can be carried out.
(6), food cost allocation procedures
Check whether the amount of food and wine storage in this month is accurate, and make the general ledger consistent with the third-level account.
1. according to the summary table of the outbound order, prepare the goods transfer voucher for food and drinks.
2. Carry forward the social entertainment expenses according to the cost rate of last month.
3. according to the summary of transshipment records, carry forward the transshipment cost of each restaurant and kitchen.
4. Carry forward the cost of raw materials used in the fruit basket of VIP guests.
5. Carry forward the cost of raw materials used to sell food.
6. Be responsible for inputting the prepared accounting vouchers into the financial computer system.
(7), contents of food cost report
1, food business summary report
2, food sales comparison table
3, food cost report
4, food turnover times report
5, beverage cost report
6, beverage turnover times report
7, tobacco cost report.