Talking about the working idea of hotel revenue audit

Introduction: During this period, I also observed the revenue audit of some hotels. The hotels in the opening period and the mature period have their own advantages and different focuses. The following is the working idea of hotel income audit that I brought to you, hoping to help you.

I. confirmation of hotel operating income

(1) time confirmation of hotel operating income

hotels should use accrual basis to calculate operating income, and all income obtained in the current period, regardless of whether the money has been recovered, is regarded as current income; Any income that does not belong to the current period, even if the money is received in this period, cannot be regarded as the current income. Sales discounts and sales returns in the current period shall offset the operating income of the current period.

(2) confirmation of the amount of hotel operating income

There are many factors that constitute and affect the income of rice hotels. Generally speaking, the related factors that affect the operating income are:

House price: it reflects the consumption grade of the hotel.

occupancy rate: it reflects the consumption popularity of the hotel.

per capita consumption: it reflects the consumption level of the hotel.

number of people dining: it reflects the consumption popularity of the hotel.

discount: an effective means to increase sales volume is to give sales discounts according to different situations.

refund: the service provided by the hotel may not meet the requirements of consumers, resulting in partial discount or full refund.

from the perspective of financial treatment, there are some similarities between discount and refund, which reduce hotel income, but the essence and motivation are completely different. The former is a positive business strategy, which should be supported by finance; The latter is a negative remedial measure, which should be strictly controlled according to the authority and cannot be generalized.

others:

commission, which is paid to the travel agency. This payment does not directly reduce the sales revenue, but offsets the current income in the form of expenses.

bad debts, when customers are unable to pay the accounts payable they owe, they will generate bad debts. It is the loss incurred by hotel enterprises in the operating income link. When bad debts actually occur, the income should be adjusted. This adjustment often does not directly reduce sales revenue, but offsets the current income in the form of expenses.

II. Audit and control of hotel operating income

(1) Audit the accuracy, timeliness and safety of operating income

The object of work is the cashier at each cashier point and the documents, statements and other materials submitted by various business departments. Its work goal is to correct the mistakes and trace the responsibilities by thoroughly checking these documents and statements, so as to ensure the accuracy, timeliness and safety of the hotel's income that day. This requires that income auditors must have rich experience in finding mistakes and disadvantages, finding the root causes, and basic skills in reviewing documents and calculating and summarizing.

1. Check the cashier's work at the front desk (financial revenue audit is responsible)

First, check whether all the cashier's attendance at the front desk have all submitted the cashier's report and bills, and collect and classify the bills and documents handled by the cashier at the front desk one day; View or print the list of guests who have left the store on the same day or yesterday from the front desk computer system, and check with all the bills of guests who have left the store;

(1). Check the bill of deposit paid by the guest in advance, and see? Deposit certificate? Whether to take it back, whether the guest signature on the consumption project document is consistent with the guest signature on the check-in registration card and deposit document. Whether the amount of the attached documents is consistent with the total amount of the bill and whether the invoice is correct.

(2). Whether the bill to be charged is signed by a valid signatory and incorporated into the relevant AR account; Whether the consumption that does not meet the requirements of suspense is guaranteed by relevant personnel. Check the consistency between the daily AR transfer amount and the bill amount, pay attention to the change of AR limit, and forward all AR bills to the credit manager after verification.

(3). Check whether the corresponding meal expenses, mini-bar and other consumption are valid, sign by the signer and the recorded amount is correct, and the adjusted items are signed by the relevant person in charge.

(4). Check whether there is a bill for the free room? Free room application form? , whether the corresponding meal fee, mini-bar and other consumption have been adjusted and signed by the relevant person in charge.

(5). Check whether all the settled bills have been processed in the computer, so as to avoid omission, which will cause confusion in the room and affect the rental of the room; Check whether the settlement method of the bill is consistent with the settlement method of the computer report, and make adjustments and changes if necessary.

(6). All the settled bills must be signed by the guests, and all the bills must be consistent with the attached detailed bills and documents. Whether the signatory of detailed bills and documents is a valid signatory.

(7). When checking the check-out guest's bill, check the check-in and check-out time of the guest, and check whether the room price code, market code, commission code and discount ratio are abnormal, and whether the rent charged is in line with the regulations.

(8). Print and check the house price difference report, and check whether there are any special or ultra-low house prices, whether the source of the house price is correct, and whether the examination and approval procedures are in place.

(9). Check whether the number of early arrivals is the same as the actual number, and adjust the transfer in time.

(11). Check the changes of consumption account and S account, and contact the front desk to clean up in time.

2. Posting the rent and checking the room status (the manager on duty at the front desk is responsible)

Before posting the rent every night, the manager on duty at the front desk should check the rent with the room status table and the use report of the hotel guest key card (key), and pay special attention to the use of some changed rooms. Only after checking the rent, service fee, telephone fee, mini-bar, laundry fee, meal fee and other expenses are correct can the account be posted. If there are differences in room conditions, the room service center and reception desk should specifically find out the reasons and record them in the work log, and press? Room state difference table processing program? Prepare and fill in the "Room State Difference Table" so that the leaders of the financial audit department can continue to follow up and review. After the rent is posted, let the computer print out an overview report of the rent posting.

3. Check the cashier's work in restaurants (responsible for financial revenue audit)

It is mainly to check the operating income of each restaurant and its business points, and review the catering bills, daily newspapers, etc. submitted by the cashier. What is the specific content? Four checks? : Check the catering bill with the à la carte menu (without the catering ordering system), check the catering bill with the cashier report, check the cashier report with the computer report, and check the computer report with the K3 financial account.

(1) Check the usage of each restaurant's bill according to the bill and cashier's report at the cashier's office of each restaurant, check whether there is any bill omission or serial number, check the catering bill with the menu attached to the bill, check whether the price, quantity and item input are consistent and correct, check whether the cancelled item is approved by a valid signatory, and record the differences after the bill is closed. Checking catering bill and ordering menu is an important part of internal control of catering income, from which many loopholes and problems can be found.

(2) Check the liquor purchase, sale and storage report sent by the bar, and check the liquor list attached to the liquor purchase, sale and storage report item by item with the liquor list attached to the bill for bookkeeping, so as to prevent the unilateral delivery of liquor without bookkeeping or the shipment without bookkeeping after bookkeeping, which will affect the bar cost and damage the hotel revenue. The existing problems should be recorded, and the next day, the daily review will follow up and take further action.

(3) restaurant bills can be collected in cash, credit cards, checks, suspense accounts and hotel entertainment accounts. In particular, if a meeting/group enters the room account, carefully check whether there is a valid signatory to sign the bill and record it in the main bill, and classify the detailed accounts in the main bill to make it clear and convenient to check out. If there is no valid signatory to sign the bill, a temporary guarantee form must be filled out by the business department manager according to the regulations, and the temporary guarantee form will be exchanged after the business department manager signs the bill to ensure the completeness and accuracy of the documents when the meeting/group checks out.

(4) Whether the bill to be paid is signed by a valid signatory; No, whether it meets the relevant provisions of the hotel guarantee account. Is the discount calculation correct for some discounted bills?

check all kinds of bills, and compare the summary with the report. Check the catering bill with the cashier report.

The above statements must be checked with the restaurant income classification report and the restaurant settlement classification report, and the daily food and beverage income report should be checked again to see if the following indicators are met:

(1) The total income classification is consistent with the total settlement classification.

(2) The accounts of cash, credit card, debit, room account and hotel entertainment are consistent with the total bills of all restaurants.

4. Check the cashier work of small departments (responsible for financial income audit)

The income audit of small departments such as business centers and fitness centers is similar to the above. However, attention should be paid to the audit of telephone fee income. Check the data report in the telephone system with the telephone posting report in the front desk system to see whether the telephone fee has been paid into the corresponding account. If a telephone call has not been paid into the corresponding account, find out the reason, issue a bill, and pay the telephone fee into its account. If there is an unpaid telephone fee that cannot be recovered, find out the reason and hand over the telephone number, time and amount to the leader of the income audit department for further processing.

(2) Auditing the standardization and authority of hotel's deduction of operating income

1. Discount cards/coupons

Formulating relevant policies and procedures,

It is convenient to verify the authenticity of discounts by swiping or pressing cards or recycled coupons,

Managing the issuance and records of discount cards/coupons, and

Applying for discount cards/coupons should be accompanied by written instructions and reasonable ones.

2. Entertaining and dining

Formulating relevant policies and procedures,

Compiling statements according to departments and consumption nature, comparing the actual cumulative monthly consumption with the limited consumption,

Submitting summary reports to the Chief Financial Officer and General Manager.

3. Withdrawal

Formulate relevant internal control system,

ensure that withdrawal does not exceed the pre-defined limit.

the official invoice of the third party must be attached to the cash withdrawal in the nature of purchasing.

4. Write down vouchers

Formulate relevant policies and procedures,

verify the signature of the guests on the official bill and check the time gap between the original input and the rebate,

ensure that the write-down input is not mistaken for the correction input, and the income that is not written off without a reasonable certificate is not written off, and

report it to the Chief Financial Officer and the General Manager for approval.

5. Self-use room/free room

Formulate relevant policies and procedures,

Check the names and accommodation days of the guests with the information on the approval form,

If there are provisions in the contract to give free rooms, ensure that they meet the minimum requirements,

Confirm the original reservation and the actually sold rooms to check their authenticity.

6. Discount/refund

Formulate relevant policies and procedures,

ensure that discount and refund do not exceed the pre-defined authority and quota,

submit a summary report to the Chief Financial Officer and General Manager.

7. Others

Ensure that all sales vouchers and documents are numbered,

Record all used sales vouchers and document numbers,

Follow up the lost sales vouchers in time,

Report the sales vouchers without numbering records to the revenue audit manager in time. ;