Hotel accounting entries, how to make hotel accounting entries

There are two main aspects of the material cost accounting of the hotel, on the one hand, the direct allocation of raw materials.

Borrow: Labor Costs - Material Costs Credit: Accounts Payable.

or cash or bank deposits.

On the other hand, when the inventory is requisitioned and consumed, the purchase is borrowed: inventory goods Credit: cash or bank deposits or accounts payable When the actual consumption is borrowed, the cost of labor - material costs is borrowed

Other costs are mainly labor, depending on how your wages are implemented. Chain silver.

Format for the preparation of accounting entries:

First: borrow first and then lend; Borrowing and lending should be written in separate lines, and the words and the numbers of the amount should be staggered; In the case of multiple loans or multiple loans, it is required that the words and amount figures of the debit or credit must be aligned.

Second: the credit accounting symbol, account, and amount should be one square back from the debit, indicating that the debit is on the left and the credit is on the right.

There are two types of accounting entries: simple entries and compound entries, of which simple entries are entries that borrow and loan; Compound entries are one loan multiple credit entries, multiple loan one loan, and multiple loan multiple credit entries.

It should be pointed out that, in order to maintain a clear correspondence between accounts, it is generally not appropriate to merge different economic operations together and prepare accounting entries for multiple loans and loans. However, in some special circumstances, in order to reflect the overall picture of the economic industry, it is also possible to prepare accounting entries for more loans and more loans.

There are two main aspects of the hotel's material cost accounting, on the one hand, it is the direct allocation of raw materials, borrowing: labor cost - material silver fee credit: accounts payable or cash or bank deposits, on the other hand, it is the inventory of the consumption accounting when purchasing, borrowing:

Treasury Ridge Bureau Deposit Commodity Loan: Cash or bank deposits or accounts payable are actually consumed when the labor cost - material cost loan: The other cost of inventory goods is mainly labor, depending on how your wages are implemented.

Accounting entries made for catering revenue:

Borrow: cash, silver spine roll-on deposits.

Credit: Operating Income - Food and Beverage Income Room Income Wine Revenue.

Accounting entries refer to the records of an economic business that indicate the account and the amount of the loan receivable, referred to as the entry. In accordance with the requirements of double-entry bookkeeping, each economic transaction is recorded to reflect the correspondence between accounts with the account name, the direction of bookkeeping and the amount.

1. For example: when the deposit is 5,000 yuan; Borrow: Bank deposit 5000 loan:

Other payables - deposit 50,002, such as: the next day will be 30,000 yuan, and 6,000 will be refunded yesterday 5,000 yuan, when bookkeeping; Borrow: Bank deposit 31000 Loan:

Main business income - accommodation income 30,000 loans: other payables - deposit 1,000 do not need to be over-accounted.

Accounting Subjects: 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 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. Report to the chief financial officer and general manager for approval, and turn it into bad debt loss.

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.

6. Inventory. Accounting for raw materials, oils, semi-finished products, cigarettes, wine, beverages and other inventory commodities used in the production of food in the restaurant, as well as materials and supplies stored in the warehouse that have not been received for the time being, as well as various packaging containers reserved for packaging and selling food.

Each inventory is managed by special personnel according to different types of warehouses, and sub-accounts are registered according to the name of the product, and the inventory is carried out regularly.

7. Other current assets and deposits.

Current assets that do not belong to the above six accounts belong to this account.

According to different types or projects, a detailed statement is prepared every month for accounting.

8. Fixed assets.

Calculate the original value of all fixed assets.

The so-called fixed assets refer to buildings, 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 commercial equipment, such as linen, porcelain, glassware, gold and silverware, etc., is also a fixed asset even if it is less than the amount of RMB (determined by the hotel).

9. Accumulated depreciation.

Accounting for the standard of extracting the depreciation amount of fixed assets, extracting the depreciation amount by project, and setting up a registration card for registration.

In accordance with the spirit of the cooperative operation contract, the amount of depreciation withdrawn each month is used for the return of capital on a priority basis.

10. Start-up fee (refers to the new hotel).

Accounting for the expenses paid to set up the business. The number of months after the opening of this subject is determined by the hotel. The funds received from the monthly apportionment are prioritized for returning to investors.

The narrow cost of the hotel generally includes labor costs, material costs, etc., and can set up accounts such as employee remuneration payable, main business costs, and main business income for accounting, how to write specific accounting entries?

1. Personnel salary:

Borrow: Selling expenses.

management fees, etc.

Credit: Employee Compensation Payable.

2. Sales of food, wine and other commodities:

Borrow: cash in hand bank deposits.

Credit: main business income.

Tax Payable – VAT payable (output tax).

Cost carried forward: borrowed: cost of principal business.

Credit: Inventory strikes pure goods.

3. SPA income:

Debit: Accounts receivable, cash on hand, bank deposits.

Credit: main business income - SPA

4. Room income:

Debit: Accounts receivable, cash on hand, bank deposits.

Credit: Main Business Income - Rooms.

5. Room deposit:

Debit: Accounts receivable, cash on hand, bank deposits.

Credit: Other payables - room deposit.

What is the cost of a hotel?

Broadly defined costs include raw materials, wages, and other expenses (including water, electricity, gas, purchase of tableware, kitchenware, tableware damage, cleaning, washing, office supplies, bank interest, leased property rent, ** fees, travel expenses, etc.), that is: cost = direct materials + direct labor + other expenses.

Cost in the narrow sense simply refers to the cost of various raw materials purchased by the various business units of the hotel for normal operations. Generally speaking, costing for hotels is only costing in the narrow sense.

What is the Zen tone of payable employee compensation?

Remuneration payable to employees refers to various forms of remuneration or compensation given by enterprises for obtaining services provided by employees or terminating labor relations. Employee compensation includes short-term compensation, post-employment benefits, severance benefits, and other long-term employee benefits.

What is the main business income?

The main business income refers to the operating income obtained by the enterprise from engaging in the production and operation activities of the industry. The main business income is different according to the different activities engaged in by enterprises in various industries, such as the main business income of industrial enterprises refers to the sales revenue of products; The main business income of construction enterprises refers to the income from project settlement.

The financial treatment of hotel accounting is divided into the following aspects:

1. Preparation of daily operating income summonsAccounting practice The preparation of income summons is based on the daily sales summary report and trial balance. The method of preparation of income vouchers is as follows: borrowing:

Accounts receivable - customer accounts receivable - street accounts - detailed accounts receivable - team bank deposit credit: operating income accounts payable - ** fee.

2. Street ledger and customer account allocation table statistics street ledger and guest account include foreign unit banquet accounts, employee private accounts, preferential cards and bills that should be returned but not returned, etc., and the income auditor should fill in the street ledger and customer account statistics table every day for distribution.

3. After the guest settles the receivables, the accounting processing The guests receive the notice of the hotel reminder, and stipulate that the accounts receivable will be settled with the hotel within 30 days. When the guest makes the payment, the hotel shall issue an official receipt and present it to the guest as proof of settlement.

The revenue auditor will carry out the accounting process on a daily basis according to the content and amount of the customer's payment: before preparing the accounting voucher, first find out the company's account number, account reference number and payment content, and fill in the daily cash income record form.

4. Accounts receivable for more than 60 days are subject to the monthly receivables statement records and accounts, and the content of the report is analyzed. For customers whose receivables have been posted for more than 60 days, they will be reminded again, and the accounting practice will first understand the specific content of the unpaid accounts before dunning, and report the situation to the financial manager.

A demand letter will be issued by the Finance Manager and sent to the customer together with a copy of the payment notice; Respond to the questions raised by the guests in a timely manner, negotiate solutions, and remove obstacles to the settlement of accounts receivable as soon as possible.

5. Responsible for entering the prepared accounting vouchers into the financial computer system.