1. The following

Debit: Cash Debit: Accounts Receivable-UnionPay Center (this is a credit card)

Debit: Accounts Receivable-Guest Account (this is in arrears)

Loan: Operating Income-Room Fee Income

Loan: Operating Income-Catering Income

Loan: At the end of the month, the income of each item will be split according to the audit report, and the cashier or cashier will be asked to summarize the income separately at the end of the month.

the key is to distinguish the income at ordinary times and summarize it at the end of the month. The transfer should be current account, and there should be a discount, which can offset the income, such as Zhang San, 1111111, so it is only necessary to hang all Zhang San's accounts together without being specific to a single account corresponding to a transfer.

finally, you can make income every day or make a summary table and then make income. To make income every day, you must sort out each receivable and payable first.

3. The preparation method of income voucher is:

debit: accounts receivable-guest account

accounts receivable-settlement-details

accounts receivable-team

bank deposit

loan: operating income

accounts payable-telephone charges

4. Account handling 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.

5. dunning for accounts receivable exceeding 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.

expanding information

accounting methods

accounting methods refer to the means used to check and supervise accounting methods and complete accounting tasks. It is also a way to perform accounting functions, complete accounting tasks and achieve accounting objectives, and it is also a means of accounting management. Accounting methods include accounting method, accounting analysis method and accounting check method.

Accounting method is a comprehensive, comprehensive, continuous and systematic method to record and calculate economic activities and provide necessary information for business management. It is the basis of the whole accounting method system. Accounting methods mainly include the following:

(1) Setting accounts is a method of classifying, accounting and supervising the specific contents of accounting objects.

(2) double entry bookkeeping means that any transaction is registered in two or more related accounts with the same amount, so as to comprehensively and systematically account for the influence of economic transactions on various accounting elements and their results.

(3) Fill in and review accounting vouchers, which are written vouchers used to record economic business, define economic business responsibilities and register account books accordingly.

(4) registering account books is a special method to record economic business in account books continuously, completely and systematically according to accounting vouchers.

(5) Cost calculation is a special method to calculate the total cost and unit cost of each object by collecting the expenses incurred in each operating period according to a certain object.

(6) property inspection refers to a special method to determine the actual deposit by counting or checking monetary funds, physical assets and current accounts, and to find out whether the account deposit is consistent with the actual deposit.

(7) the preparation of accounting statements is a special method to reflect the foreign affairs, operating results and cash flow changes of enterprises and institutions in the form of written reports.

(8) check, assess and analyze accounting data, and the most important thing is to conduct enterprise financial management affairs.

Resources Baidu Encyclopedia Accounting