(a), cash income counting and sorting procedures

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

(2), cashier cash record table preparation procedures

The cashier's cash record is divided into two parts: the first part is the paid-in cash part, which reflects the paid-in cash of all business departments, shifts and cashiers in the hotel; The second part is the cash receivable part, which reflects the real amount of accounts receivable of various business departments, shifts and cashiers in the hotel. The income cashier should fill in the cash paid by each cashier in the Cash Income Handover Record Book according to each shift, and remit the official receipt of the finance department to this form. The total amount of this record is the total cash income that should be deposited in the bank on that day.

(3), daily cash income record preparation procedures

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

(4) Check the differences:

1, in order to prevent the cashier's payment voucher (statement) from leaking to the cashier or being audited.

2. The cashier will summarize the payment vouchers (payment settlement documents) received that day and send them to the auditor for balance check. The auditor shall check the payment voucher submitted by the payer on the same day with the cashier's voucher submitted by the cashier one by one, and affix a private seal. The payment voucher only has the cashier's seal, and if there is no audit seal, it should be registered as a positive number in the "difference registration form"; If the audit is related 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 for registration. 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 figures should be clear, and each positive and negative figure should be consistent.

4. If the payment voucher (payment statement) in the list has not registered the difference the next day, it is necessary to find out the reason immediately. If the registration is wrong, it shall be corrected immediately, and after the change is stamped with a private seal, the reasons shall be explained in the remarks column; If the voucher is not delivered, immediately find out the reason and report it to the manager for handling according to major violations.

After the balance check is completed, return the voucher to the cashier; After the balance check list is registered at the end of the month, it should be submitted to the accountant for filing.

(5), bank daily report preparation procedures

The daily bank report is based on the different accounts opened by the hotel in the bank. According to the actual deposit, the account report is divided into two parts.

1. Income part: fill in according to the contents of daily cash income records, and the amount in brackets reflects RMB, and transfer it to RMB bank daily report according to this amount.

2. expenditure. According to the accounts payable group of the finance department, fill in the bank expenditure of the day one by one.

(vi) Procedures for reimbursement of cash expenditures

The cash expenditure of the hotel shall be filled in by all business departments. According to the different nature, the department manager agrees, the finance manager reviews and the general manager or the general manager's written authorized person approves before the cash can be collected at the cashier. After receiving the reimbursement voucher, the cashier should first check whether the signing procedures are complete and the acceptance procedures are complete. After verification, cash can be accepted. The cashier will summarize the cash payment voucher of the day and send it to the manager of the finance department for approval. The expense accountant will check it correctly and issue a cash check to replenish the reserve fund.

(7) Procedures for registering cash book.

Log registration should be carried out one by one according to the business content. The summary of registered business shall be concise and to the point, and the figures shall not be altered. If registration errors occur, correct correction methods should be adopted to remedy them. When registering accounts, it is necessary to take the principle that there is a loan and a loan must be equal, so as to achieve daily settlement. The balance of the cash account is a fixed amount of working capital.

(8), check the imprest working procedures

The income cashier shall, together with the audit supervisor, conduct random checks on the internal liquidity of the hotel from time to time, and supervise and check whether the liquidity of each post has been misappropriated or paid off by IOUs. Before the spot check, confidentiality should be done to reflect the authenticity. The working procedure is as follows: first, count all the cash in the safe deposit box of each post, fill in the petty cash checklist one by one according to the order of face value, and calculate the quota, which should be consistent with the sum of petty cash received and the cash report of the class. If there is any inconsistency, it belongs to the long and short segments. When there is a long-term payment, an official financial receipt should be issued immediately and the excess should be turned over; In case of short payment, the cashier himself and the head of the department are responsible for writing a written report, clarifying the reasons for short payment, and submitting it to the Finance Department for handling opinions.

(9) Working procedures for handling cashier's short money and long money

According to the daily inspection of the finance department, if the actual cash amount of the cashier is different from the computer record, it will be short and long. When there is long-term payment, it should be transferred to the hotel's non-operating income through accounting treatment; When there is a shortage, the daily auditor will fill in the shortage report and submit it to the audit supervisor, who will urge me to write the shortage report and put forward suggestions to the manager of the finance department. In principle, all short payments are compensated by individuals, and the official receipt of the financial department is issued to offset the amount of short payments.

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