Financial management and internal control system

A supervisor of accounting accounting, reporting system

1, strictly in accordance with the system of catering services to set up and use of accounting entries, the establishment of the general ledger, detailed ledger and checking account, manual and microcomputer accounts are used at the same time.

2, accounting procedures:

A, according to the audit of the original vouchers filled out vouchers.

B, according to the vouchers registered ledger, bank deposit journal and cash journal.

C. Prepare a summary of accounts based on the summarized vouchers.

D, register the general ledger based on the summary of accounts.

E, at the end of the month to reconcile the general ledger with the ledger.

3, accounting statements:

A, external statements are: balance sheet, income statement, cash flow statement. Internal statements are: balance sheet, income statement, year-end cash flow statement, monthly operating income statement, operating cost statement, expense detail.

B, the preparation of the statement figures should be objective and true, accurate and reliable, the content should be filled out, the figures between the statements should be consistent.

C, the need to report the accounting statements to be bound, stamped, reported before the 10th of each month, to achieve timely reporting, quarterly financial analysis, write a financial analysis report.

Two cash, check borrowing system

1, checks, cash borrowing is limited to the hotel purchasing staff shopping and business travelers go out to do business when borrowing.

2, the borrower is limited to the use of cash within 500 yuan, checks are limited to more than 500 yuan. Borrowing, first fill out the debit order, write the name of the borrower, department, position, the reason for borrowing, the amount of money borrowed, the date of borrowing and so on.

3. After the signature of the person in charge, the person in charge of the department shall sign the opinion.

4, the general manager for approval, handed over to the Ministry of Finance.

5, the accountant in charge of the audit, instructed the cashier to pay cash or issue a transfer check, shall not be stamped blank checks lent to the traveler to carry the use.

6, the borrower after the end of the office, with invoices and original documents in accordance with the formal procedures to report the accounts, after the end of the liquidation, extract the debit order.

Three expenses reimbursement system

1, the hotel expenses the implementation of the general manager "a pen" approval system.

2, strong control of the management of expenses, the hotel departments should be made before the start of each operating period, the budget, reported to the general manager for approval.

3, each department expenses occur, first by the person in charge to fill out the funding reimbursement form, and the original documents and cost details are pasted on the back. The content of the reimbursement form should be filled out completely, accurately, the amount of capitals and lower case must be the same, no alteration.

4, the budget for the cost of expenses, the handler to fill out the form, signed by the department head (manager in charge), by the financial audit, the general manager to sign before spending the accounts, the budget for the cost of expenses, signed by the manager in charge of the audit by the Ministry of Finance to put forward their views, reported to the general manager for approval.

5, for the need to prepayment, by the signing of the relevant contracts, agreements, the department or the person in charge of filling out the payment form: involving other business sectors of the cost of bills, should be submitted to the relevant departments for examination and verification: prepayment, the accounting staff should be carefully checked with the contract, reported to the general manager for approval of the signature.

6, the Finance Department accountant received complete procedures, fill in the amount, the correct funding reimbursement, the accountant to check the cash to pay a single or bank transfer checks, etc., and stamped, the cashier according to the payment of cash and transfers.

7, the end of the month, the accountant according to the reimbursement of funds and funds to pay vouchers, fill out the vouchers for the account processing, the correct collection of operating expenses of each department, reported the operating expenses for the month, the breakdown of administrative expenses.

Four fixed assets, low value consumables management system

1, the hotel's fixed assets, low value consumables increase and decrease should be approved by the general manager, more than 50,000 yuan of fixed assets should be increased by the approval of the competent authorities of the higher levels of control, strict control of the increase in fixed assets and low-value consumables, the annual increase of new fixed assets does not exceed the year's depreciation of fixed assets should be made.

2, fixed assets, low-value consumables for the purchase, should be reported to the purchase plan, reported to the general manager of the hotel for approval, the purchase. Fixed assets scrapped, according to strict approval procedures for disposal.

3, fixed assets, low-value consumables management, in principle, which department is responsible for the management of which department to use, fixed assets, low-value consumables daily maintenance, maintenance of the use of the department is responsible for. Departments to establish fixed asset cards, the Ministry of Finance to build a fixed asset ledger, a person responsible for the management.

4, for the extraction of depreciation of fixed assets, in accordance with the internal financial management of the competent units to be accrued.

5, every six months on the hotel's fixed assets, low-value consumables to carry out a comprehensive inspection, occasional inspections of special circumstances, on the discovery of fixed assets and low-value consumables, such as loss, damage, obsolescence and other phenomena should be to identify the reasons for the report of the hotel general manager discretionary treatment.

6, low-value consumables in principle, the implementation of the "five-five" amortization method, less than 100 yuan of low-value consumables amortization method.

Five invoice management system

According to the "People's Republic of China **** and the invoice management methods", combined with the specific circumstances of the hotel, specially formulated this system.

1, the invoices used are divided into three kinds: fixed-rate invoices for catering industry, invoices for hotel industry, and invoices for other service industries.

2, all invoices by the hotel's Finance Department unified management, the cashier is responsible for receiving, custody of invoices issued and submitted.

3, the collection and submission should be registered, the registration content includes: the time of receipt (return), the type of invoices, invoices from the end of the number, the face value, and signed by the cashier. After the invoice is used up, it should be canceled in the Finance Department in time, and the new invoice can be received only after it is canceled.

4, the cashier should be based on the actual amount of guests to issue invoices truthfully, shall not be unauthorized more than open, false open.

5, the cashier should be based on the invoice format correctly filled out, complete, clear handwriting, shall not be altered, dug up, torn. If the invoice is invalid, it should be guaranteed that the three copies are complete and returned to the finance.

6, cashier handover, the invoice should be written in the handover of the use of the record book, the handover of the two sides check the correctness of the handover, sign before leaving work.

Six spare cash management system

1, the cashier must at all times to maintain the integrity of the type and amount of spare cash, can not be used against the Treasury, private arbitrage or misappropriation.

2, the shift handover of the reserve must be face to face, sign each other recognized, lost at their own risk.

3, a person special time on the financial and general cashier to exchange change for business use, can not be used for other purposes.

4, the reserve, such as long money, should be turned over, short money, should be compensated in accordance with the relevant provisions of the hotel.

5, the foreman should check the amount of imprest from time to time, found that the problem promptly reported to the Ministry of Finance.

Seven Cashier Handover System

1. Cashiers should enter the workplace ten minutes in advance, organize their appearance and clean up.

2. Cashiers should count the reserve fund and all kinds of documents and bills in person and make records in the shift handover book.

3, by the shift handover person correctly fill out the contribution bag, and put the contribution bag into the roller safe, for witnessing, to confirm the input before leaving work.

4. Write down the occurrence of the shift and the remaining situation in the shift handover record book, and make an account in person.

5, the handover book should be properly preserved, and business-related information should be kept confidential, not to be spread.

VIII Cashier Payment Witnessing System

At the end of each shift, the cashier will encapsulate the money received and hand it over to the roller safe in the cashier bag, and a payment witnessing system will be established.

1. The contents of the cover of the cashier bag, including the department, date, shift, name, denomination, number of sheets, and the amount of money, etc., must be clearly registered.

2, payment must be made by the cashier himself.

3, the cashier must be witnessed by the cashier.

4. The person making the payment is responsible for placing the money bag in the safe and cranking the handle to confirm that the money bag is dropped into the safe. Then sign the witness register.

5. Witnesses sign the witness register after the depositor completes the above procedures and confirms it.

6. Witnessing only proves the number of money bags put into the insurance, and does not make other proofs.

7. Witnessing is not allowed to be carried out by non-financial personnel.

Nine computer network equipment maintenance and maintenance system

In order to ensure the normal operation of the hotel's internal computer system for the enterprise to provide data, service management and business information in a timely manner, accurate, specially formulated for the maintenance of computer network equipment and maintenance system.

1, in accordance with the correct steps for switching operations. When you turn on the machine, first turn on the ups, when the voltage is stabilized, turn on the monitor, and finally turn on the mainframe; when you turn off the machine, you have to exit from windows first, and after the mainframe is turned off, then turn off the monitor, and finally turn off the ups.

2, we have to keep the computers and their ancillary equipment clean, and after using the machine every day, we have to use a clean, soft cloth to wipe the machine body, and for the display, we have to use a soft paper or cotton to wipe it. After the end of the shift, the machine should be covered with a cloth to avoid falling dust.

3, in order to make the machine dispersed heat, to put the machine in a ventilated place, the computer at the main desk because of the work required, the use rate is high, in order to make the machine fully rested, the night when fewer guests, to turn off the computer for half an hour and then reopen.

4, when there is a power failure, the ongoing operation should be timely storage, and then in accordance with the correct procedures to shut down the computer, and to turn off the UPS within a limited time.

5, the computer can not be resolved when the failure, should immediately notify the microcomputer administrator to solve the problem, not to operate at their own discretion.

6, the computer operation and maintenance knowledge to learn more about, each operator should be fully mastered computer instructions and precautions.