I. Working Procedures of Accounts Receivable
1. Prepare daily business income summons.
The basis for preparing the income summons is the daily sales summary report and trial balance.
The preparation method of income voucher is:
Debit: Accounts Receivable-Customer Account
Accounts Receivable-Street Account-Details
Accounts Receivable-Team
bank deposit
Loan: income from main business
Accounts payable-telephone charges
2. Statistical street account and 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. Income auditors should fill in the statistics of street accounts and guest accounts every day and distribute them. Prepare to record the expenses of each account in time. Make a report once a month and prepare to fill in the summary table of street accounts and guest accounts at the end of the month.
3. Clean up the guest accounts after accounts receivable.
After receiving the reminder notice from the hotel, the guest is required to settle the accounts receivable with the hotel within 30 days. When the guest pays, the hotel should issue an official receipt and submit it to the guest as a settlement voucher. The revenue auditor will conduct accounting treatment according to the content and amount of payment made by the guests every day: before compiling accounting vouchers, first find out the company account number, account reference number and payment content, and fill them in the daily cash income record form.
4 accounts receivable overdue for more than 60 days.
According to the monthly accounts receivable report records and accounts analysis report content. For all customers whose accounts receivable have been temporarily recorded for more than 60 days, make another dunning. Before dunning, know the details of unpaid accounts and report the situation to the financial manager. The financial manager sends a reminder letter and sends it to the guests together with a copy of the payment notice; Answer the questions raised by the guests in time, negotiate solutions and remove the obstacles of accounts receivable as soon as possible.
5. Be responsible for inputting the prepared accounting vouchers into the financial computer system.
Two. Working procedures of cost and payable groups
The Cost and Accounts Payable Section 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 accounting. Every accountant should understand and master the ins and outs of funds, control the standards of costs and expenses, and make the funds turn around and be used normally. The main contents of its work are:
(1) Collection and settlement of checks
According to the specific content of the day's purchase, the buyer will send the purchase invoice and inspection list to the finance department for settlement after being audited by the head of the purchasing department. When closing the account, cost accounting should check the five elements of the invoice: a. the date of issuance of the invoice; B. name of purchase; C. purchase quantity and unit price; D. whether the size and amount are consistent; E. official seal of the holder. Check whether the inspection certificate is consistent with the invoice amount, whether the signatures of the agent, inspector and 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 the daily bank expenditure statistics.
(2) Daily expenditure statistics of banks
The expenditure cashier should provide the daily expenditure amount of each bank to the income cashier to prepare the daily bank report. Before 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 checkout procedure, you can prepare the expenditure table of each bank. The statistical table shall be made in duplicate, one of which shall be submitted to the income cashier as the basis for preparing the daily bank statement, and the other one shall be used for review and reference. The expenditure amount of each bank in the statistical table should be consistent with the amount filled in the daily expenditure register.
(3) Procedures for compiling expenditure vouchers
The expenditure voucher is accurately reflected in the account according to the accrual accounting principle and the instructions for the use of accounting subjects. The preparation procedure of expenditure voucher is as follows:
1. Fill in the payer's name;
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 economic business amount.
(1) Asset Category
① Cash
Each cash item is divided into RMB and foreign exchange.
Check the hotel's cash in stock and find out the petty cash and petty cash.
Set up a "cash book" according to the order of receipt and payment vouchers and business occurrence and register it daily.
② Bank deposits
Accounting for all kinds of deposits deposited by the hotel in the bank.
"According to different currencies such as RMB and foreign currency (mainly converted into US dollars), deposit journals are set up respectively, and they are registered one by one according to the date of receipt and payment to obtain the balance.
With RMB as the accounting unit, the amount of foreign currency in USD or other foreign currency deposits shall be registered at the same time and converted into RMB at the bank exchange rate of the day.
③ Accounts receivable
Accounting for each other's debts in the operating income of hotel buildings, apartment buildings, restaurants, shopping malls and their affiliated projects.
Travel agencies, companies, units, guest accounts, credit cards, tenants, street accounts and other different projects, according to groups or individuals to set up sub-accounts.
Set up a special person to be responsible for the collection of accounts, and find out the reasons for unrecoverable accounts and obtain relevant vouchers. Approved by the chief financial officer and general manager, it is converted into bad debt loss.
④ Other receivables
Accounting for other receivables not included in accounts receivable, including deposits, insurance compensation payable, etc. According to different currencies and the debtor's monthly schedule.
⑤ Prepaid expenses
Accounting has occurred, but should be borne by the current and future periods, such as holding insurance premiums. This course does not include paying a small amount of fees not exceeding RMB (determined by the hotel). Generally, each prepaid expense will be shared within 12 months.
⑥ Inventory
Accounting restaurant food raw materials, oil essence, semi-finished products, cigarettes, wine, beverages and other inventory goods, as well as unused materials and supplies stored in the warehouse, as well as various packaging containers reserved for packaging and selling food.
Inventories are managed by special personnel according to different types of warehouses, and sub-ledger registration is set according to product names, and inventory is made regularly.
⑦ Other current assets
Current assets that do not belong to the above six subjects shall be accounted for by this subject.
According to different types or projects, prepare a monthly schedule for accounting.
8 fixed assets
Calculate the original price of all fixed assets.
The so-called fixed assets refer to houses, buildings, machinery and equipment, transportation equipment and other equipment with a service life of more than one year or a unit price of more than RMB (determined by the hotel).
The first batch of business equipment, such as linen, porcelain glassware, gold and silver utensils, etc., are fixed assets although they are below RMB (determined by the hotel).
Pet-name ruby accumulated depreciation
Calculate the depreciation standard of fixed assets, extract depreciation according to the project, and establish a registration card for registration.
According to the spirit of the cooperative operation contract, the monthly depreciation is given priority to return the capital.
Attending organization expenses (referring to newly-built hotels)
Accounting for the expenses paid for organizing the enterprise. How many months after the opening of this course will be amortized, which is decided by the hotel. The funds obtained by monthly apportionment are given priority to be returned to investors.
1 1. Other deferred charges
Accounting one-time payment of a large amount, long-term results, the current period should not bear all the costs, such as equipment maintenance costs, advertising costs, fixed assets update before the principal and interest are paid off.
Each item usually needs more than RMB 654.38 million or is determined by the hotel.
According to the project, the cost will be transferred to the project on schedule according to the effective time.
(2) Liabilities
① Accounts payable
Accounting equipment, supplies, food raw materials, drinks used in restaurants, and labor services.
For units with large transaction amount and frequent transactions, separate ledgers should be set up according to different currencies and unit account names.
② Payable wages
Calculate all kinds of wages payable to employees in this period, including fixed wages, floating wages, bonuses and subsidies.
Conduct accounting according to the payroll subsidiary ledger.
③ Taxes payable
Accounting for various taxes payable, such as consolidated industrial and commercial tax, income tax, license tax, etc. Set up subsidiary ledger registration according to tax type.
④ Other payables and taxes
Accounting accounts payable, taxes payable and other payables, including handling fees payable, compensation payable, deposits received, various temporary receipts and accounts received in advance, etc.
According to different categories, currencies and creditors, prepare monthly schedules for accounting.
⑤ Withholding expenses
Calculate the expenses within the scope of how much RMB is paid at one time, which is included in the cost but not actually paid. Exceeding the scope must be approved by the authorized unit or personnel. Set up subsidiary ledger according to the nature of expenses.
⑥ Social labor insurance fund
Accounting social labor insurance fund according to regulations. This course should be earmarked.
All landowners need to repay the investment.
This account is a loan account. In order to calculate the amount of investment that should be returned this year, the amount that should be remitted but not remitted.
(3) Capital category
① Paid-in capital
Accounted for the total capital.
Set up a detailed account according to the account name of the investor.
② Return the capital.
This course is a debit account, and the amount of undistributed profits plus depreciation of fixed assets and promotion and start-up expenses is used for fund withdrawal, and the cumulative amount is the total amount of withdrawal.
③ Profit this year
Calculate the total profit (or loss) realized this year.
At the time of annual settlement, the balances of operating income, operating costs, expenses, exchange gains and losses, non-operating income and expenditure and other subjects are transferred to this account respectively, and the profits (or losses) realized this year are calculated, and finally the balances are transferred to "undistributed profits".
④ Profit distribution
Accounting for hotel profit distribution over the years and the balance after distribution.
(4) Profit and loss categories
① Operating income
Calculate the business income within the business scope of the hotel.
Operating income is divided into:
Hotel income: guest room, catering, taxi, laundry, ballroom, game machine, music cafe, telephone, telex, gym, sauna, billiards, tennis, bowling, concert hall and beauty center.
Income from residential buildings: income from renting apartments for the elderly and other buildings.
Commercial building income: office rent and other building income.
Shopping mall income: self-operated shopping mall income, rental shopping mall rent and other shopping mall income.
Other income: those that do not belong to the above income are classified as other income.
② Business tax
According to the different tax rates of operating income, calculate the expenses and taxes such as consolidated industrial and commercial tax and land use fee that should be borne in this period. In accordance with the provisions of the business tax, the accounts are registered separately.
③ Direct cost of business department.
Accounting for direct costs paid in the course of operation.
④ Direct expenses of business department
Accounting can divide the expenses incurred by various departments. According to the division of operating income departments, it is regarded as a sub-item and breakdown of undergraduate programs. In addition to the subhead "salary and related expenses", other subheads are named according to the different nature and needs of various departments or businesses.
⑤ Non-operating expenses
Salaries and related expenses: For administrative and general departments, such as marketing department ("sales" of public relations), the salaries and related expenses of property operation and maintenance department are included in this project.
Other indirect expenses: such as administrative and general expenses, marketing expenses, property operation and maintenance expenses, energy supply expenses, etc.
The subheads of the above four categories of expenditure will be named according to different nature and needs.
⑥ Non-operating income and expenditure
Exchange gains and losses: accounting for exchange gains and losses caused by exchange rate differences, with realized figures as. The book balance of foreign currency accounts will not be adjusted due to the change of bookkeeping exchange rate.
Insurance premium and loan interest: various expenses and interest expenses required for normal operation (this subject can be offset by interest income from bank deposits).
Profit and loss on sale of assets: calculate the difference between the net income of fixed assets and the net value of fixed assets with the unit price above RMB (determined by the hotel) scrapped or sold in advance.
⑦ Promotion and organization expenses
The start-up expenses incurred in preparation for the opening of the business shall be assessed on a monthly basis. Amortized start-up expenses raised in hotel business activities are used to return investment capital.
8 depreciation of fixed assets
Calculate the monthly depreciation expense of fixed assets. The withdrawn depreciation fund is usually used to return the investment capital.
Pet-name ruby investment interest
Calculate the interest payable on schedule according to the total investment. The interest amount is used to repay the interest on capital.
What about the store's income and expenditure statement? Just use an EXCEL spreadsheet. The first column is the serial number (or voucher number), the second column is the date, the third column is the summary (that is, the source of money or the reason of money expenditure), the fourth column is the income (the input of money), the fifth column is the expenditure, and the sixth column is the balance. At the end of the month, the total for this month will come out.
Accounting treatment should follow the accrual basis: accrual basis refers to all income and expenses that should belong to the current period, regardless of whether the money is received or paid, it is treated as income and expenses of the current period; On the contrary, any income and expenses that do not belong to this period, even the money received or paid in this period, should not be treated as income and expenses in this period.
The software that can be installed in the form of financial revenue and expenditure is Office and WPS. Taking office as an example, excel can be used to create tables directly. You can also insert a table in Word.
You should be able to find the Baidu library on the cash balance sheet. There should be one.
What's the difference between cashier's income and expenditure statement and financial statement? The cashier's income and expenditure statement only involves the inflow, outflow and balance of monetary funds, while the financial income and expenditure statement mainly reflects income, expenses and profits!
How to make the balance sheet 1 in wps? Click the Table and Border button on the Standard toolbar to pop up the Table and Border toolbar.
2. After the toolbar "Tables and Borders" appears, the mouse cursor becomes a pen-like mine, and the pen-like cursor is used in the table.
Click the first cell in the first row, then hold down the mouse, and Jian Zuo will drag a diagonal line to the lower right corner. When the diagonal reaches the fixed point in the lower right corner of the cell, release the mouse to finish drawing the diagonal table.
3. In order to input the title content conveniently, please press Enter to leave a blank line in this cell.
4. Press the space bar to the appropriate position in this cell, then enter "revenue and expenditure item" and enter "specific date" in the next line.
Microsoft OFFICE is the most popular office software, including two versions: OFFICE20 10 and OFFICE2007. Office 2000 is the representative product of the third generation office processing software, which can be used as a platform for office and management to improve users' work efficiency and decision-making ability. The Chinese version of Office 2000 has four different versions: standard version, small and medium-sized enterprise version, Chinese professional version and enterprise version.
In Office 2000, each component still has a clear division of labor: Generally speaking, Word is mainly used for text input, editing, typesetting, printing, etc. Excel is mainly used for heavy calculation tasks such as budget, finance and data summary. PowerPoint is mainly used to make presentations, slides and slides; Aess is a desktop database system and database application. Outlook is a desktop information management application; FrontPage is mainly used to make and publish web pages on the Internet.
Microsoft Office XP is the most important version of Office ever released by Microsoft, and it is also considered as the most powerful and easy-to-use Office product so far. The new version of Office abandons the previous practice of naming products after their release year! XP in the product name is the abbreviation of English Experience, which means that the new version of Office will bring users a rich and fully expanded brand-new experience after including Web services covering a variety of devices.
In addition to the core Office XP programs (Microsoft Word, Excel, Outlook and PowerPoint), Office XP Professional Edition also includes Microsoft Aess 2002, which is an Office XP database solution that can help users store, access and analyze data.
How to do the income and expenditure statement of property fees? How to do the income and expenditure statement of property fees?
1. Income: main business income+other income = total income;
Management fee income+parking lot income = main business income;
Special service income+public * * * regional advertising income = other income. Just fill in the form and fill in the numbers.
Second, the expenditure details, generally: summary table and sub-table,
The summary table is the summary of each item.
The sub-table is the specific expenditure of each sub-project.
General breakdown items include: personnel salary and welfare details, public area maintenance details, office expenses, statutory taxes and fees, cleaning maintenance expenses, safety maintenance expenses, etc.
Third, with total income-expenditure = profit,
The table needs to reflect at least three data: income, expenditure and profit.
How to make a reference for the format of income and expenditure table:: wenku.baidu./view/e65d1cd276a 20029bd642dd9.
You can also add it yourself according to your actual situation.
Accounting treatment should follow the accrual basis: accrual basis refers to all income and expenses that should belong to the current period, regardless of whether the money is received or paid, it is treated as income and expenses of the current period; On the contrary, any income and expenses that do not belong to this period, even the money received or paid in this period, should not be treated as income and expenses in this period.
How to use excel to make the company's fund revenue and expenditure report is not difficult ~ The last cell you mentioned refers to "balance", just set the formula = balance in the previous line+bank debit-bank credit in the cell where the balance is located.
The format of the fund income and expenditure statement is like a three-column account. Column headings are: month, day, voucher number, abstract, debit, credit and balance.