A complete collection of accounting cheating methods in catering cashier. How to prevent employees from cheating in cashier should start from the source.

1. Common forms of cash outflow from catering

In catering business, the main income outflow is operating income outflow, and the common errors and frauds of income outflow are generally as follows.

1. Walking alone

Walking alone refers to deliberately losing the whole bill to achieve the purpose of embezzling the catering income. The common cheating methods are as follows:

(1) Deliberately discarding or destroying bills and pocketing the corresponding income.

(2) One bill is repeatedly collected. Usually, a menu can only be used for one object, and the money is collected once; However, if the cashier or other employees take out the meal that has been paid and collect money from another guest, there will be two payments for the same meal, and one of the money will be swallowed by them.

(3) embezzle the payment without billing. Collect money directly from the guests without billing, and embezzle the money.

2. Runaway

Runaway refers to the amount of an item on the bill or a part of this amount is lost. Its cheating methods are also varied. There are two main types:

(1) menu amount. For example, at the time of settlement, the high-priced items are changed to smaller ones without authorization; Or when billing, change the items with high consumption price into items with low consumption price, so that the actual meal fee charged is less than the fee that should be charged.

(2) omission of income. Deliberately omitting several items during the settlement to reduce the total food and beverage expenses on the menu.

3. Take a meal

Take a meal means that you lose your food and beverage income without paying bills or collecting money. This phenomenon often occurs when catering service personnel meet their relatives and friends, or take the initiative to ask their relatives and friends to come here for dinner. There are also many ways to take a meal. The restaurant service staff collude with the guests, and after eating, let them leave calmly without settling the meal fee. Or there are many kinds of dishes actually consumed by the guests, but there are few kinds of checkout dishes actually received by the cashier, which makes the guests pay less and causes income outflow.

4. Errors that are prone to occur

Due to the complexity of catering revenue work, the number of people involved and many links such as calculation and summary, the actual operation is much more complicated than in theory, so it is inevitable that mistakes will occur in the work. There are several common mistakes in catering:

(1)

omission or calculation errors in the menu;

(2)

Remember the discount of the wrong guest;

(3)

There is a calculation error in the menu summary.

In short, strengthening the management and control of cash outflow in catering is an effective way to avoid mistakes and fraud.

2. Control and prevention of cash outflow from restaurants

According to the author's years of management experience in the hotel industry, the methods and measures to plug these loopholes are summarized as follows:

1. Document control

When controlling cash outflow from restaurants, we should not only keep an eye on the inflow and outflow of cash, but also keep an eye on the whole process of income. In this process, document management and control is the first and can not be ignored. Therefore, the following strategies should be adopted:

(1)

Reasonable design of documents to achieve the purpose of clear information record and high efficiency.

in order to achieve this, the document design should be concise and clear, and the font should not be too small, which is convenient for the cashier to check and the chef to recognize the document.

(2)

In document management and control, the problems occurred should be dealt with in time.

In this way, mistakes can be corrected in time and unnecessary misunderstandings can be reduced. Many restaurants often make mistakes in document records, resulting in wrong dishes and misunderstandings.

(3)

Menu numbering and control

In order to effectively control the menu, we should not only design reasonable documents, but also number them. Capable restaurants can use cash registers to control the number of menu items.

The following principles should be adhered to in the numbering control of the menu:

A. Number in advance in sequence. All menu items should be numbered in sequence, and the numbers should be printed in advance when printing the menu items for easy use and control.

B. Keep it by special personnel. Undistributed menu should be kept by a special person; When issuing, the number of incoming and outgoing sheets and the outgoing number should be registered one by one to prevent fraudulent use.

C. sequential use. That is, the number of the first menu used today must be connected with the number of the menu used yesterday, and no page skipping is allowed; However, if a number is skipped due to an operation error, the main service desk shall affix the seal of "invalid" and the front desk manager shall review and sign it.

D. directory control. The so-called "number table" refers to the "control table of bill numbers". The financial department can use the number table to control the filling and collecting of the meal list.

when filling in, the cashier fills in the "bill number control table" one by one according to the menu number. Cancelled or voided menu shall be marked as "voided" in the corresponding remarks column. At the end of work, the cashier should count the actual number of sheets used in the menu according to the bill number control table, fill in the column of "bill usage" below the cashier's report, and then submit the bill number control table, the menu and the cashier's report to the designated place together.

document control is particularly important in some business places (such as lobby bar, executive lounge, western restaurant, etc.) where there are few on-the-job staff and the receptionists are directly responsible for the production. Using form control can well prevent cash outflow. Take lobby bar as an example, the key points of form control are as follows:

A.

Form is controlled by numbers;

B.

After the guests order drinks, tea and refreshments, they should first make a bill (one copy should be handed in to the cashier) before making it;

C.

before the guest checks out, the form (one copy of the waiter) is stored in the designated location according to the order of the station number, which is convenient for the management personnel to randomly check.

D.

management personnel strengthen patrol and spot check to check whether the consumption of guests on site is consistent with the billing situation, and if there is any omission, it will be treated as fraud.

2. Three control routes and two key control points

(1) Coordinate and control three delivery routes

The main means of daily control of catering cash income is document control. Therefore, special emphasis should be placed on "interlocking and interlocking".

Because the income activities of catering involve three aspects: currency, bill and goods. The relationship between the three is: goods are consumed, bills are issued, and money is collected. Among them, goods are the premise, money is the core, and documents are the key, which connects goods and money. Otherwise, management and control will lose their basis. Therefore, in order to manage and control the outflow of catering income, it is necessary to coordinate and unify the goods delivery line, the menu delivery line and the money delivery line.

the following is a detailed introduction of these three delivery routes and their mutual coordination.

a.

article delivery line. The delivery of food and beverage items means that the dishes are taken out of the kitchen until they are delivered to the guests' table.