How to set up accounting accounts for small hotels, and how to set up hotel accounting subjects

This question is a bit general, if you are asking which books to build, it depends on how small the scale is, if it is small, general ledger, cash journal, bank deposit journal (this is necessary and to use a staple account), sales revenue ledger, raw materials or turnover materials, inventory commodity ledger (using quantity and amount ledger), expense ledger (multi-column), taxes payable, fixed assets, current accounts, employee remuneration payable, paid-in capital, current year's profits, profit distribution, As well as profit and loss without special sub-accounts, they can be built in a three-column sub-ledger (as long as the number of pages is enough, but it must be classified by mouth paper), a total of seven accounts. As for the accounting subject setting, the only deficiency is that it is not the accounting subject of the new standard, you can find the comparison table of the old and new accounting subjects, which is estimated to be helpful to you.

If you want to understand how to deal with the accounts, it is best to write down which part of the business you do not understand, I hope it can help you.

The sparrow is small, and the five organs are complete, and the other settings are the same.

Our country now operates a "unified accounting system".

For enterprises, there are only three accounting standards, "Accounting System for Small Enterprises", "Accounting System for Business Enterprises" and "Accounting Standards for Business Enterprises".

The accounting system by industry is the previous term of the transitional period. Accounting in various industries is only different in this part of cost accounting, and other aspects are similar.

1. Asset classes.

101 Cash 102 Bank deposits 109 Other monetary funds111 Short-term investments 113 Accounts receivable 114 Provision for bad debts119 Other receivables 121 Raw materials 122 Fuels124 Low-value consumables 126 Materials and supplies 128 Goods in stock131 Expenses to be amortized 141 Long-term investments 151 Fixed assets155 Accumulated depreciation 156 Disposal of fixed assets 159 Construction in progress 161 Intangible assets 171 Deferred assets 181 Losses and overflows of property to be disposed of.

2. Liabilities.

201 Short-term borrowings 203 Accounts payable 209 Other payables 211 Wages payable 214 Benefits payable 221 Taxes payable223 Profits payable 229 Other payables 231 Withholding expenses241 Long-term borrowings 251 Bonds payable 261 Long-term payables.

3. Owners' equity.

301 Paid-in capital 311 Capital reserve 313 Surplus reserve 321 Profit for the year 322 Profit distribution.

4. Profit and loss.

501 Main operating income 502 Main operating costs 503 Selling expenses 504 Business taxes and surcharges 511 Administrative expenses 512 Financial expenses 521 Investment income 531 Non-operating income.

532 Non-operating expenses.

Cost Borrows the main operating cost.

credit raw materials.

The hotel billing process is as follows:

1. Cash: Each item of cash is divided into two categories: RMB and foreign exchange. Accounting for the hotel's cash on hand, cash reserve and petty cash reserve. Set up a "cash journal" and register it on a daily basis according to the order in which the transaction occurs according to the receipt and payment vouchers.

2. Bank deposits:

Accounting for the various deposits deposited by the hotel in the bank. According to different currencies such as RMB and foreign currency (mainly converted into US dollars) are deposited into different banks, and the "bank deposit journal" is set up separately, and the balance is registered one by one according to the date of receipt and payment of vouchers. RMB is used as the unit of account, and deposits in US dollars or other foreign currencies are registered at the same time as the amount of foreign currencies is registered, and the bank exchange rate of the day is converted into RMB for registration.

3. Accounts receivable:

Accounting for the arrears owed by the other party in the operating income of hotels, commercial buildings, apartment buildings, restaurants, shopping malls and their ancillary projects. Sub-travel agencies, companies, units, passenger accounts, credit cards, tenants, street accounts and other different categories of items are set up according to groups or individuals. Set up a special person to be responsible for the collection of accounts, and the accounts that cannot be recovered must be investigated for reasons and held accountable, and relevant certificates must be obtained.

4. Other receivables:

Accounting for other receivables not included in accounts receivable, including deposits, insurance claims payable, etc. Accounting is carried out by preparing monthly schedules in different currencies and by debtors.

5. Expenses to be amortized:

Accounting for the various expenses that have been incurred but should be borne by the current period and subsequent periods, such as amortized insurance premiums, etc. Expenses with a small payment amount that does not exceed the amount of RMB (determined by the hotel) are not included in this account. Each amortized expense is generally amortized within 12 months.

1. The accounting treatment of income is as follows:

Borrow: Cash, Accounts Receivable - Credit Card, Accounts Receivable - Customer Arrears, Credit: Operating Income - Room Fee Income, Operating Income - Food and Beverage Income, Operating Income - Other Business Income, Operating Income - Laundry Income.

2. Hotel income should be divided into several parts, such as: catering, guest rooms, KTV, bar, commissary. At the end of the month, the income of each item is split according to the audit report, and the cashier or cashier is asked to summarize the income separately at the end of the month on the same day.

The key is to usually separate the income, summarize it at the end of the month, and transfer it should be a current account. Finally, it is okay to make income every day or make a summary table and then make income, do income every day, and sort out each receivable and payable first.

Third, the corresponding cost mainly depends on some expenses corresponding to the income, and it is also divided into several parts to make a detailed summary of the cost. Such as operating costs - customers, operating costs - catering and other accounts.

The hotel should set up a "cash journal" for financial accounting, and register it daily according to the receipt and payment vouchers and the order of business occurrence.

Debit: Cash, Accounts Receivable - UnionPay Center (this is a credit card), Accounts Receivable - Guest Account (this is in arrears).

Credit: operating income - room fee income, operating income - catering income, operating income - other business income, operating income - other payables - ** fee, operating income - laundry expenses.

Hotel financial management is the financial department responsible for collecting, recording, classifying, summarizing, and analyzing monetary transactions and the results and conclusions drawn from them in the economic activities of the hotel.

For each economic transaction, the original voucher must be obtained or filled. All kinds of original vouchers must be true in content, complete in formalities, and accurate in figures. The self-made original voucher is issued by the person in charge of the business department and the person handling the visa.