What Information Is Found in a Hotel Financial Report?

Hotel financial management is responsible for collecting, recording, classifying, summarizing, analyzing currency transactions and the results and conclusions derived from the hotel's economic activities, and providing management information to managers for general managers to make business decisions Effective management through the financial department can make the hotel's operating activities obtain greater economic benefits, thereby promoting the continuous development of the enterprise.

Hotel financial management

Hotel financial management is made up of

The purpose of all hotel operations is to make a profit. A company cannot survive without profit.

Hotel financial management accounting management

1. Accounting principles

(1) Abide by the relevant provisions of laws, regulations, rules and policies of the People's Republic of China and approved agreements and contracts.

(2) The fiscal year adopts the calendar year system. That is, from January 1 to December 31 of the Gregorian calendar, it is an accounting system.

(3) Adopting double-entry bookkeeping method for bookkeeping.

(4) Accounting based on the accrual basis. That is to say, all income and expenses used in the current period, regardless of whether the money is received or paid, should be recorded as income and expenses in the current period. Any income and expenses that do not belong to the current period, even if the payment has been received and paid in the current period, should not be treated as income and expenses of the current period.

(5) All accounting records, such as accounting vouchers, books, statements, etc., must be registered according to the actual economic transactions that occur, so that the procedures are complete, the content is complete, accurate and timely.

(6) The currency unit used for bookkeeping is RMB. Vouchers, books and statements are written in Chinese.

(7) All calculations of income and expenses must be coordinated with each other, and must be registered in the account within the same period.

(8) The boundaries between capital outflows and income and expenditures should be clearly distinguished from each other.

(9) Regarding the accounting treatment method, the periods before and after must be the same, and they must not be changed arbitrarily. If there are changes, approval must be obtained.

(10) Establish an internal audit system, and must have clear economic responsibilities, legal certificates, and visas for authorized personnel for payment of funds, receipt and receipt of property and materials, and the clearing of various economic operations.

2. Accounting subjects

(1) Assets

cash

Each item of cash is divided into RMB and foreign exchange.

Calculate hotel inventory cash, find some reserve and pocket money reserve.

Set up a "cash journal" and register daily according to the receipt and payment vouchers and in the order in which the business occurred.

bank deposit

Check the various deposits made by the hotel into the bank.

"According to different currencies such as Renminbi and foreign currencies (mainly converted into US dollars) deposited in different banks, set up" bank deposit journals ", and register one by one according to the receipt and payment voucher days to settle the balance.

Renminbi is used as the unit of account. For deposits in US dollars or other foreign currencies, at the same time as the amount of foreign currency is registered, it is converted into Renminbi at the bank exchange rate on the day.

Accounts receivable

Calculate the arrears of the other party in the operating income of hotel commercial buildings, apartment and residential buildings, restaurants, shopping malls and their ancillary items.

There are different types of items such as travel agencies, companies, units, customer accounts, credit cards, tenants, street accounts, etc., and separate accounts for groups or individuals.

A special person shall be set up to collect the account receivables. The account that cannot be recovered must be investigated for responsibilities and obtain relevant certificates. Reported to the chief financial officer and general manager for approval, and turned into bad debt losses.

Other receivables

Accounting for other receivables not included in accounts receivable, including deposits, insurance compensation payable, etc.

Make monthly detailed accounts for different currencies and debtors for accounting.

Amortized expenses

Accounting has occurred, but it should be borne by the current and future periods of various expenses, such as deferred insurance premiums.

Fees that are less than the amount of RMB (determined by the hotel) are not included in the course.

Each amortized cost is generally apportioned within 12 months.

inventory

Calculate the raw materials, oil flavors, semi-finished products, tobacco, wine, drinks and other stock goods used in the restaurant to make food, and the materials and supplies that have not yet been collected in the warehouse, and various packaging containers reserved for packaging and selling food.

Each blame inventory is managed by a special person in different types of warehouses, and a detailed account is registered according to the name of the product, which is regularly counted.

Other current assets and deposits

The current assets that do not belong to the above six subjects are accounted for under the accounting.

According to different types or projects, a monthly detailed list is prepared for accounting.

Fixed assets

Calculate the original price of all fixed assets.

The so-called fixed assets refer to houses, buildings, machinery and equipment, transportation equipment and other equipment with a useful life of more than one year or a unit price of RMB (determined by the hotel).

The first batch of purchased business equipment, such as linen, porcelain glassware, gold and silverware, although it is less than RMB (determined by the hotel), is also a fixed asset.

Accumulated depreciation

To calculate the standard for the depreciation of fixed assets, the depreciation amount shall be withdrawn according to the project, and a registration card shall be set up for registration.

According to the spirit of the cooperative operation contract, the monthly depreciation amount is preferentially used to return capital.

Start-up fee (refers to new hotel)

Calculate the fees paid to start a business. The number of months amortization of the subject after opening is determined by the hotel. The monthly apportioned funds are prioritized for return to investors.

11. Other deferred expenses

Calculate a large amount of payment at one time, a long time to pay off, and should not be used for the full burden of the current period, such as equipment maintenance costs, advertising costs, fixed asset updates before repayment of principal and interest.

Each amount usually needs to exceed RMB 100,000 or be determined by the hotel.

Expenses are transferred into the project according to the time of effect according to the project.

(2) Liabilities

Accounts payable

Calculate the arrears of purchased equipment, supplies, food raw materials for restaurants, drinks, and receipt of labor services.

For units with large amount of transactions and frequent transactions, separate accounts are set up according to different currencies and unit account names.

Payable wages

Accounting for various wages payable to employees during the period, including fixed wages, floating wages, bonuses and subsidies.

Calculated according to the detailed account of wages payable.

Taxes payable

Accounting for various taxes payable, such as industrial and commercial unified tax, income tax, license tax, etc.

Set up detailed ledger registration according to tax types.

Other payables and taxes

Calculate accounts payable and other payables other than taxes payable, including fees payable, compensation payable, deposit deposits, and various temporary advance receipts.

According to different categories, different currencies and creditors compile monthly detailed accounts for accounting.

Withholding expenses

Calculate the various expenses within the range of how much RMB is paid in one lump sum, which is included in the cost and expenses but not yet paid. Exceeding the scope must be approved by the authority or personnel.

Set up a detailed account according to the nature of expenses.

Social Labor Insurance Fund

Calculate social labor insurance funds drawn in accordance with regulations. This subject should be dedicated.

Pending investment

This account is a loan account, which is used to calculate the number of investments that should be returned this year. The amount should be remitted but not yet remitted.

(3) Capital

Paid-up capital

Accounting for total capital.

Set up a detailed account by investor name.

Return of capital

This subject is a debit subject. The same amount of funds as the annual undistributed profit plus fixed asset depreciation and sales start-up costs is used for returning capital. The cumulative amount is the total return.

Profit for the year

Calculate the total profit (or loss) realized during the year.

During the annual settlement, the balances of various subjects such as operating income, operating costs, expenses, exchange gains and losses, and non-operating income and expenditures are transferred to the undergraduate subjects, and the profits (or losses) realized in the current year are included in the undergraduate subjects, and the balance is finally transferred "undistributed profit".

Distribution of profits

Accounting for the distribution of hotel profits and the balance after the distribution of profits over the years

(4) Profit and loss

Operating income

Calculate various business income within the scope of hotel operations.

Operating income is divided into:

Hotel revenue: guest rooms, restaurants, taxis, laundry, ballrooms, game consoles, music cafes, telephones, telexes, gyms, saunas, billiards, tennis, bowling, concert halls, beauty centers.

Residential building income: rental of high-end apartment rental and other building income.

Commercial building income: rental office and other income from the building.

Revenue from shopping malls: revenue from self-operated shopping malls, rent from rental malls, and other income from shopping malls.

Other income: Other income that is not listed above is classified as other income.

Business tax

According to the different tax rates of various operating incomes, the unified industrial and commercial tax, land use fees and other expenses and taxes payable in the current period shall be calculated.

Accounts are registered separately according to various business taxes.

Direct cost of business department.

Calculate the direct costs and expenses paid in the course of business.

Direct expenses of business department

Accounting can be divided into various expenses incurred by various departments.

The subheadings and breakdowns of the undergraduate projects are divided according to the operating income of each department.

Except for the "salary and related expenses" subheading of the direct expenses of each department, the remaining subheadings are named according to the different nature and needs of each department or business.

Non-operating department expenses

Salaries and related expenses: All salaries and related expenses belonging to the administrative and general departments, such as the marketing (public relations "sales") department, and the property operation and maintenance department, are classified under this item.

Other indirect costs: such as administrative and general costs, marketing costs, property operation and maintenance costs, and energy supply costs.

The subheads of the above four types of fees will be named according to their different nature and needs.

Non-operating income and expenditure

Exchange gains and losses: Calculate the exchange gains and losses that occur due to exchange rate differences, and use the realized amount as the calculation. Changes in the bookkeeping exchange rate will not adjust the book balance of each foreign currency account.

Insurance premiums, interest on borrowings: various expenses of housing and internal insurance and the expenditure of interest required for normal operations (interest income from bank deposits can be used to offset this subject).

Gains and losses on sales of assets: Calculate the difference between the fixed asset s net income and the net value of the fixed asset, whether the unit price of scrapped or sold in advance is more than RMB (determined by the hotel).

Sales Startup Fee

The start-up costs incurred in preparation for the opening of business are shared on a monthly basis.

The amortized start-up funds proposed in the hotel's operating activities are used to return the investment capital.

Depreciation of fixed assets

Calculate the monthly depreciation charges for fixed assets.

Withdrawn depreciation funds are usually used to return investment capital.

Investment interest

Interest payable is calculated on a regular basis based on the total investment.

The amount of interest withdrawn is used to return interest on capital.

3. Accounting of the main links of accounting

(1) Accounting of monetary funds and current funds.

(2) Accounting of inventory.

(3) Accounting of fixed assets.

(4) Accounting of costs and expenses.

(5) Accounting of operating income and profits.

(6) Accounting of invested capital.

4. Accounting vouchers and accounting books (1) For each economic transaction, the original voucher must be obtained or filled in. All original vouchers must be authentic, complete, and accurate. The self-made original voucher is issued by the person in charge of the business department and the person in charge.

(2) Accounting vouchers include receipts and payment vouchers. All kinds of bookkeeping vouchers must be filled with the date, number, business content summary, accounting title, amount, etc. After the visa is issued by the bill maker, the designated reviewer, and the person in charge of the accounting department, the books are recorded accordingly.

All kinds of accounting vouchers, together with the original vouchers paid, must prove the voucher type, number of sheets, starting and ending number, year and month of the voucher, and be kept and visa-saved by the relevant personnel. Some important vouchers that need to be kept forever should be kept separately, and the original vouchers and relevant accounting vouchers should be noted.

(3) The vouchers issued externally must be numbered sequentially, and a copy or stub should be kept. The content and amount recorded on the copy or stub must be consistent with the original. Copies and stubs should be kept in a safe place. The original of the wrongly written or revoked foreign certificate shall be attached to the original numbered copy or stub. If there is a shortage or cannot be recovered, the reason should be stated on the copy or stub.

(4) Important blank vouchers that have not been used, such as checkbooks and cash receipts, must be registered by a special register book of the accounting department, which should be properly kept to prevent loss. When it is used, it should be approved by a designated person and registered by the person who signs it.

(5) The account book recorded by the computer has the advantage that it cannot be altered or erased with faded potion. When an error occurs, it can only be filled in a separate voucher for correction.

Manually recorded books and accounting vouchers must not be scratched or repaired; altered or faded potion to eliminate handwriting. When an error occurs, the method should be crossed out or a separate accounting voucher method should be used to correct it according to the nature and specific circumstances of the error. . When the line is corrected, it should be stamped or signed by the bookkeeper.

(6) The various books shall be registered according to the original vouchers, bookkeeping vouchers and voucher summary tables that have been verified without error, and shall be recorded item by item: date of occurrence, voucher number, summary of business content, amount, etc.

5. Accounting archives (1) Accounting documents, accounting books, and accounting statements and other accounting archives should be properly kept and must not be lost or damaged.

(2) Annual accounting statements and accountants' audit reports must be kept for a long time. General accounting vouchers, vouchers and monthly and quarterly accounting statements must be kept for at least 15 years.

(3) When the preservation period of the accounting files needs to be destroyed, a list must be made, which can be destroyed only after being reviewed by the leaders and reported to the higher authority and the tax authority for approval. The list of destroyed accounting files should be kept for a long time.

Hotel financial management

1. Duties of the financial director

(1) Authority

Responsible for the attendance and performance appraisal of the person in charge of the department under management, and have the right to praise and criticize, reward or punish according to their management performance.

The right to recommend to the general manager the appointment and removal of the management cadres of the department under management.

The right to appoint and remove employees below the foreman.

The right to deal with all the daily business and affairs of the department in charge.

The right to issue work and production tasks to subordinates, give them instructions and carry out work planning.

According to the actual situation and work needs of this department, it has the right to increase or decrease employees and transfer their work.

(2) Duties

Responsible to the general manager, responsible for the overall work of the accounting, procurement and property departments.

Control the budget and guide the formulation of hotel operating policies.

Manage cash flow, payment and currency exchange.

Carry out various tasks assigned by the general manager, and handle the daily business of the department in charge.

Examine and approve the business statements and work reports of each department.

Preside over the daily business meetings and ministry meetings of various ministries, conduct business analysis, make operating decisions and formulate cost control plans.

Attend regular meetings of directors and department managers and business coordination meetings convened by the general manager to establish good public relations.

Plan and supervise the work of subordinates, and train them to continuously improve their management level and business ability.

(3) Business requirements

The chief financial officer is a senior manager of the hotel, and he is required to be familiar with the hotel business, especially those in accounting, purchasing, and warehouse management.

Familiar with and master the basic theory and practical knowledge of accounting, including mastering the basic accounting knowledge, conventions, assumptions, standards, principles and restrictions.

Familiar with economic law, hotel law and local laws and regulations.

Understand and grasp the situation of hotel economic activities.

(4) Work content

According to the management goals of the hotel, plan the business work of the department in charge.

Supervise the preparation of comprehensive final accounts, budgets, cash reports and periodic management reports.

Preside over convening ministerial meetings of all the ministries under management, carry out business communication, resolve work difficulties, listen to the opinions and suggestions of department heads, and conduct work planning and decision-making.

Responsible for business communication with the marketing (public relations) department, housekeeping department, catering department, comprehensive service department, non-sales department and other departments.

Establish a conference system, conduct internal control, and regularly check the work of each subordinate department. The main items inspected are:

Check the performance of the duties of each department and post of the accounting department. Master daily, weekly, monthly, quarterly and annual financial income and expenditure.

Check whether the purchasing staff has completed the purchasing tasks according to the hotel's purchasing plan in accordance with quality, time and quantity.

Check whether the procurement personnel are in compliance with laws and regulations in the procurement business activities.

Check whether the warehouse management staff manages the warehouse materials in an orderly and undamaged manner, and whether the accounts are consistent and the accounts are consistent.

Check the fire and anti-theft situation of warehouse management.

Check the collection status of each collection point for missing, wrong, overcharged or undercharged.

Every day must carefully review various documents, statements and reports, and those that need to be approved must be approved in time.

Handling guest complaints and answering guests' financial inquiries.

Do a good job of training, and continuously improve employees' business technology and work ability.

Do the ideological and political work of the subordinates well, help employees solve some practical problems and difficulties, so that they have a sense of destination, responsibility and professionalism.

Report to the general manager.

2. Duties of the chief accountant

(1) Duties

In some hotels, the chief accountant is concurrently held by the chief financial officer. His main duties are:

Control the budget and guide the formulation of company policies and procedures, contracts and licenses.

Manage cash flow. Manage the loan, currency exchange and supervision credit department.

Manage accounting affairs, cashier, income auditing business, etc.

(2) Business requirements

Familiar with and master the basic concepts and practical knowledge of accounting, including basic knowledge of basic principles, conventions, assumptions, principles and restrictions of accounting.

Accounting is a specialized discipline that requires mastering the development of accounting theory and practical work.

Familiar with and master the commercial law, economic law and local laws and regulations, as well as the hotel law.

(3) Work content

Supervise the preparation of comprehensive accounts, budgets, and cash flow reports.

Manage daily financial accounting of the hotel.

Ensure the hotel's control of costs, pricing, cash flow, and financial budgets and budgets in its operating activities.

Establish an accounting system, conduct internal control, and conduct regular work inspections.

Propose the increase and decrease of the salary rate and the staffing of the Finance Department.

Responsible for business communication with various departments, such as the internal finance department, various business departments and non-business departments.

Establish various material and financial management systems. Develop work responsibilities and work procedures for each position.

Research and negotiate with the director and general manager on accounting and legal issues.

Training the work of subordinates to continuously improve the quality and business ability of employees.

3. Duties of accountants

The accountants of the hotel finance department have different responsibilities, business requirements, and work content due to different division of labor.

(1) Accountant in charge of transactions with cashier-related accounts

Responsible for keeping records of the accounts that the guests in the hotel must pay on time.

Control and balance advance deposits and calculate all commissions payable.

Handle accounting disputes and questions. Resolve long overdue and unpaid accounts with the credit manager. Handle messy accounts.

Ensure that the contract subscribes to the agreements, prices and arrangements of the relevant units.

Prepare monthly accounts receivable report.

Business requirements

Familiar with and master accounting and bookkeeping principles.

Familiar with and master computer operation technology.

Familiar with the theoretical and practical knowledge of data processing.

work content

Correctly record numbers of various accounts and loan items.

Send financial accounts, statements and all correspondence after the fact on time.

Provide all the information of the expired account to the person concerned for action and action.

Balance the subsidiary accounts receivable ledger with the accounts that should be properly controlled each month, and prepare the "instalment" calculation table for the accounts receivable ledger at each place.

Prepare quarterly accounts receivable report.

(2) Accountant responsible for all daily expenses (except salary) of the hotel.

Duties

Count and control the daily expenses paid by the hotel, and keep a record of bank deposit balance.

Check and handle the expenses paid in the hotel, prepare the expenditure analysis and other monthly invoices related to the supply unit and personal invoices.

Records of processing orders, revenues and expenses.

An analysis report is made according to the hotel's payment situation for the reference of the director and general manager in order to control expenses and maintain a balance of revenue and expenditure, within budget.

Business requirements

Familiar with the principles of accounting and bookkeeping.

Familiar with and master bank procedures and relevant regulations and documents on imported materials and raw materials.

Familiar with and master computer operation technology and the latest data processing method.

work content

Responsible for all expenses (except salary), including immediate or frequent payments, preparing checks, and submitting checks, receipts, and payment documents and information to the director for approval.

Calculate and verify orders, revenue records, and documents issued by supply units and individuals.

Calculate and check credit memorandums related to transportation and suppliers.

Issue receipts, including the price distribution of documents and credit memos issued by supply units and individuals.

Check whether the monthly report of the supply unit and the individual is consistent with the hotel's accounting payable records.

Maintain complete accounting payable records and the latest information files.

Provide the latest expenditure analysis of financial plans and bank balance records for the reference of the director and general manager.

4. Duties of food cost accounting

Some hotels call catering cost accounting to include a director of business costs or a director of catering costs. It is accountable to the chief financial officer or chief accountant.

(1) Duties

Responsible for the supervision of the cost of catering; supervise and manage the operations and account transactions of the catering department.

Responsible for the calculation of diet costs.

Supervise cost control and inventory, and review the procurement of food raw materials.

Check the hotel's food supply at any time.

Predict and analyze all cost statements, prepare comparative reports on the price and sales potential of food and beverages, and provide information to the diet director, financial director and general manager.

(2) Business requirements

Familiar with and master hotel and catering accounting business.

Familiar with and master the cost and inventory control.

Familiar with and grasp the market situation of food and beverages, purchase price, selling price, and starting rate of food raw materials.

(3) Work content

Prepare daily catering business report, and calculate the comparison table of the three economic indicators of the catering department and each restaurant.

Review the food price list and calculate the purchase quantity of food and drinks.

Review and compile monthly diet records and calculate diet costs.

Calculate food prices based on the starting rate of food raw materials and cooking standards.

Analysis of diet sales.

Inspect and check the supply, acceptance and storage of food raw materials.

Propose suggestions or suggestions to the executive chef for the excessive storage of food raw materials.

Conduct business communication with the catering director and executive chef, and propose improvements to the hotel catering management and control system.

Discuss with the diet director and executive chef to improve the utilization rate of food raw materials and reduce costs and expenses without reducing the quality of food.

5. Duties of the cashier at the reception desk

(1) Duties

Record the classification and latest account of the guest in the room number and keep it carefully.

Responsible for the payment of accommodation, meals, laundry and other expenses paid by cash or transfer, check, credit card and other payment methods.

Verify bills and credit cards.

(2) Business requirements

Familiar with and grasp the exchange rates of currencies of various countries on the day, and can identify the authenticity of each currency.

Keep all the guest's bills, and don't lose or mix them up.

Familiar with and master the operation methods of cash register and computer.

Accounting English.

(3) Work content

Familiarize yourself with the standards and discounts for various room, meal, and washing expenses in the hotel.

Pass various charges into the room number.

Checkout for guests.

Guests are welcome to check out and promptly check out for guests.

If guests come too much, politely signal guests to line up to check out in order.

The guest will accumulate the total cost of the guest's room, meal, washing, entertainment and other expenses when checking out.

When paying the guests, please pay attention to the guests, sing and collect, and thank the guests. Goodbye is shown when guests leave after checkout. Welcome him next time.

Guest payment method

Cash payment: Cash includes RMB and foreign currency.

Bank credit card checkout.

Settle by check or transfer.

Transfer the received payment by check, exchange, or credit card into the corresponding account.

Collect the cash, check, transfer, and credit card bills of the guests and send them to the accounting department for accounting.

As for the bill taking account, it shall cooperate with the manager of the credit department to take measures to recover the account.

Prepare daily business statements.

6. Duties of restaurant cashier

(1) Duties

Responsible for customer billing and collection during restaurant catering sales activities.

Responsible for transferring the bill settled by the customer by means of transfer, check or credit card to the front desk cashier or accounting department.

Verify bills and credit cards.

(2) Business requirements

Can identify the authenticity of each country's currency, and be familiar with and grasp the exchange rate of each country's currency on that day.

Familiar with and master the operation method of cash register and computer.

Do not confuse the order menu and drink list of different guests.

(3) Work content

After receiving the payment statement from the check-in counter, the cashier must accumulate food, beverages, tea and mustard (miscellaneous) and other expenses, and issue a payment slip to the check-out counter for the guests to check out.

After the market closes, the cash, cheques and bills will be aggregated to the total payee.

After settlement, the cooking menu and the bill stubs are sorted and checked and verified.

Prepare business reports or statements in the market for accounting summary.

7. Duties of the general cashier

(1) Duties

Responsible for collecting all cash payments on the day, sorting and sorting into the safe according to the denomination of the currency value.

Responsible for collecting all bill receipts on that day and tracing missing bills.

In addition to preparing daily bank deposits and keeping liquidity in accordance with bank regulations, the rest will be sent to the bank for deposit.

Responsible for the cash payment for accounting, in charge of petty cash.

Arrange the daily business report form of the payee.

(2) Business requirements

Familiar with and master the credit policy and working procedures for processing checks, credit cards, and transfers.

Familiar with and grasp the exchange rates of currencies of various countries on the day, and can identify the authenticity of currencies of various countries.

Familiar with and master the operation methods of cash register and computer.

(3) Work content

Collect and count (in front of witnesses) the amount of money received by the payee daily and report the number of differences for investigation.

Receive daily receipts and cashier's daily work report forms, and transfer all cash and check amounts to daily deposits.

Provide the required change to all the payees for the change.

Make up the payment of the payee.

Check whether the documents to be paid in cash have been approved by a superior.

Prepare daily report of the payee.

Train the payees on a regular basis to continuously improve their quality and business capabilities and help them solve work problems and difficulties.

8. Duties of payroll

(1) Duties

Responsible for keeping the data related to salary.

Prepare and transmit reports and prepare tax returns.

Familiar with and master the staffing, basic wages, floating wages, various subsidies and total wages of various departments.

(2) Business requirements

Familiar with and master labor policies and basic regulations.

Familiar with and master the regulations and policies on employee benefits.

Familiar with and master financial accounting and calculation methods.

Familiar with daily office work and cash handling work.

9. Duties of daytime auditors

(1) Duties

Responsible for supervision of receipts.

Check the hotel's revenue and prepare a daily revenue report.

(2) Business highlights

Familiar with and master accounting and bookkeeping business.

Familiar with and master internal management procedures and review accounts.

(3) Work content

Review cash income and documents.

Prepare daily business reports.

Investigate differences in accounts based on the error report of the night auditor.

Prepare the business summary statement as the information for entering the business journal.

Prepare a reconciliation table for monthly preferential payment.

Check whether the pricing is appropriate and confirm the occupancy rate of future rooms.

Check if the hotel senior staff's bill signing is appropriate, and approve all outstanding bills according to the instructions of the management department.

Control the issue of restaurant bills and accounting accounts.

Implement internal cash control and internal control of the accounting system.

10. Duties of night auditors

(1) Duties

Supervise the work of night auditors in the restaurant and the reception desk of the front desk.

Check the total revenue of the hotel and prepare a daily revenue report based on the official documents and supporting documents.

(2) Business requirements

Familiar with and master accounting and auditing business.

Familiar with and master internal management procedures.

(3) Work content

Supervise all cashiers with the chief auditor to calculate floating cash.

Prepare daily business reports.

Check the number of meals and the general bill for all food and beverage sales.

Prepare a summary description of the business situation as the information recorded in the business journal.

Manage restaurant documents and accounting books, and ensure that the posting of related expenses is correct.

Implement internal control of cash and invoice system.

Hotel financial management financial plan management

1. According to the hotel's general manager's office's arrangements for the hotel's economic activities, the customer source, supply source, and house price changes during the planning period, and make detailed analysis and full estimation to review and prepare the financial plan.

2. According to the hotel's financial plan approved by the general manager, according to the various business scopes of the various departments, the multi-faceted factors and historical data of the planning period, refer to the department's report plan at the beginning of the year, apportion the hotel plan indicators, and issue them to each business department for implementation.

3. The financial plan is divided into annual and quarterly plans:

(1) In the third quarter of each year, the internal audit of the hotel's finance is performed. In the fourth quarter of each year, each department submits a plan for the use of funds to the finance department. unit.

(2) The hotel finance department arranges the ratios reasonably according to the standard revenue and expenditure plan, and issues quota indicators to each department.

(3) According to the quarterly planning indicators submitted to the general manager of the hotel for review and approval, and in accordance with the specific conditions of the department, the quarterly task indicators are allocated on a monthly basis as the monthly inspection indicators of the department.

(4) The hotel's plan inspection of each business department is carried out on a quarterly basis and liquidated throughout the year.

4. Financial plan content:

(1) The Finance Department shall prepare:

Liquidity plan, business plan, expense plan, foreign exchange income and expenditure plan and profit plan, debt repayment plan and infrastructure plan, profit distribution plan, etc.

(2) Each department shall prepare:

Sales department and front desk: customer source plan (including outreach part), expense plan, business plan, profit plan, etc.

Guest room department: spare parts use plan (including consumables), expense plan, equipment maintenance update and purchase plan, etc.

Food and beverage department: business plan, profit plan, expense plan, food raw material and article purchase plan, equipment maintenance update and purchase plan, etc.

Shopping department: sales plan (for wholesale and retail), merchandise purchase plan (for imported goods and export products), profit plan, expense plan, foreign exchange use plan, working capital plan, shopping mall decoration plan, equipment maintenance and purchase plan, print Payment plan and expense plan;

Western food song and dance hall: business plan, profit plan, profit plan, expense plan, food raw material and commodity purchase plan, consumable purchase plan and equipment maintenance plan, etc .;

Purchasing department: material purchase plan, work clothes and shoes customization plan and processing order plan;

Ministry of Tourism: source plan, business plan, profit plan and expense plan, etc .;

Butler Department: Expense plan, supplies use plan, vase pot and supplies, appliance purchase plan, cleaning equipment maintenance and renewal plan, flower shop operation plan, etc .;

Linen Division: Expense plan, linen purchase plan and spare parts consumption plan, etc .;

Affairs Department: Revenue and expenditure plan and expense plan of employee restaurants;

11. Engineering Department: Fuel purchase and consumption plan, water and electricity consumption plan, equipment maintenance plan, spare parts and tools purchase plan, and expense plan.

(3) The general manager's office, the personnel department, the finance department, the security department and the affairs department shall prepare expenses and expenditure plans.

(4) The plans required by each ministry shall be submitted to the Ministry of Finance for summary reporting.

Hotel financial management fund raising management

1. Funds raised by hotels shall be in accordance with national laws, regulations and financial regulations of the tourism and catering service industry, and may be raised at one time or in stages.

2. Hotel funds can be raised by bank loans, temporary loans from other units, and internal staff. When the hotel's operating scale expands, as the general manager's office decides, investors' increase in investment is also a way.

3. Approval authority and regulations for raising funds:

(1) The hotel can use the original fixed assets as collateral to borrow from the bank or other units as required. The loan from the bank should be approved by the hotel general manager's office.

(2) The loan balance shall not exceed the paid-in capital of the hotel. For major projects or loans with a loan balance exceeding 20% of the paid-up capital, a feasibility report shall be made separately and reported to the general manager for approval.

4. The funds raised by all parties shall be used strictly in accordance with the purposes stipulated in the loan contract, and shall not be diverted to other purposes.

5. The use of funds should be handled strictly in accordance with the examination and approval authority and prescribed procedures. Large expenditures should generally be included in the financial plan in advance, and economic benefit forecast data should be attached.

Expenditure management system

1. Salaries, allowances, subsidies, welfare benefits, etc. issued to employees must be based on the actual number of people and the actual amount paid, and the vouchers signed by me must be listed as expenditures, and must not be listed in the form of fixed quotas and budget plans;

2. The purchase of hotel office supplies and materials shall be directly listed as expenses, but the larger units and large quantities shall be accounted for through inventory materials.

3. The subsidy and working capital allocated should be based on the actual allocation, and the approved budget and bank payment vouchers should be listed as expenditures.

4. The funds allocated to the affiliated departments shall be listed as expenses according to the approved reimbursement.

5. The various grants and unpaid charitable investments shall be listed as expenditure according to the receipts from the subsidized and supported units;

6. The employee welfare fee is calculated and withdrawn in accordance with the prescribed standards, and is directly listed as expenditure. At the same time, the withdrawal is transferred from the fund depositor to other depositors, and will be paid in other deposits in the future. ,

7. The purchased fixed assets shall be classified as expenditure after receiving the experience, and shall be recorded in the fixed assets and fixed capital subjects.

8. All other expenses are listed as expenses based on the actual reimbursed figures.

Low-value consumable financial management system

1. Each department formulates a purchase plan for low-value consumables every month. After the price is verified by the finance department, it is transferred to the procurement department to control the purchase according to the department's fee quota.

2. A special person designated by the user department is responsible for managing low-value consumables, and a card and account book are established. One card is kept in duplicate by the person in charge of the procurement department, and one person is kept in charge by the person in charge of the department. The picking list must be signed by the department head to take effect.

3. Responsibility should be distinguished for damaged and lost low-value consumables. If the work is wrong, the responsible person should fill out the scrap form, and the department head can sign off before it can be written off. Compensation for personal negligence is subject to fines for intentional damage or loss.

4. At the end of the year, take a stock of the low-consumable consumables in inventory, and write a profit and loss report and reason, which will be reviewed by the person in charge of the relevant department, and then reimbursed or accounted for.

Furniture and appliances financial management system

1. The purchase plans for furniture and appliances shall be compiled quarterly and quarterly. Each user department shall compile a plan for business or office use, report it to the Finance Department for review, and submit comments to the general manager for approval.

2. The purchase cost of furniture and appliances, including the purchase price and the miscellaneous freight paid. After the furniture and appliances are purchased, the accounts are processed and recorded in the account of "operating expenses-low value consumables".

3. The receiving furniture and appliances must be registered in a list. The receiving department or individual should be responsible for storage and must perform daily repairs.

4. The expenses for repairing furniture and appliances are listed as "operating expenses-repairing expenses".

5. When the furniture and appliances lose use value due to wear and tear, they can be scrapped after approval. When scrapped furniture is sold, its residual value is treated as "non-operating income".

6. When the furniture or appliances are lost or damaged, the party or department should state the reason, report it to the department manager, and report it to the finance department for review and submit it to the general manager for approval. If the person is lost or damaged, the party shall be responsible for compensation or department compensation. The compensation shall be treated as "non-operating income".

7. If there is a surplus or shortage of furniture and appliances, they should first be transferred to the account of "to-be-processed gains" or "to-be-processed losses" according to the valuation value, and the reasons should be found out and transferred to the "bad debt losses" or "Non-operating income" processing.

Hotel asset management should establish and improve asset management processes, clarify responsibilities, attach importance to accounting, strengthen assessment, and give full play to the role of fixed assets. We believe that we should start from the following aspects.

1. Establish a system management concept to manage fixed assets, change the past situation of decentralized and independent management of various departments, strengthen the basic management process, and ensure that the asset management information of the basic departments is unimpeded.

Based on grass-roots department management, each grass-roots department should allocate full-time or part-time management personnel depending on the size of the fixed assets. It is best that the warehouse personnel in each department are directly managed by the finance department. The appointment and removal of personnel is also determined by the finance. The main purpose is to facilitate timely and timely analysis. Collect and feed back relevant information on the assets of the grass-roots departments to further prevent the grass-roots departments from focusing only on the interests of the departments and tampering with the primary information of asset management. Report in a timely manner whether the assets and equipment of the grassroots departments are intact and whether they can meet the needs of completing business tasks, so that each department can reflect the situation of the department in a timely manner. Today, financial management is no longer a simple accounting. Instead, it should focus on business management, participate in business management, be a good financial steward of leaders, and provide accurate and detailed information for leadership decisions. I think that for the basic department, it is necessary to formulate a set of operable work specifications, processes and asset management implementation rules. Through these normative work behaviors, avoiding problems of conflicts, contradictions, repeated omissions, and chaos in the work. .

2. Strengthen measures against the current situation that managers of various departments do not pay much attention to asset management. The human resources assessment mechanism is used to strengthen management. If the department's asset management is confusing, and no asset ledger is set up, the salary level of the leader is applied according to the execution level. The reason is simple. They will not be managers and can only be implemented. Asset inventory spot check implements the implementation of the inventory check-in system for the executives of various departments. If the inventory is not checked on time and according to quality, it is the time to go to work to check in for various reasons, that is, one day of absenteeism. Leaders are jointly and severally responsible for poor management of employees. For the departments that cannot provide the asset ledger, especially the departments that did not even know their own households, the hotel leaders did not report for approval, the procurement refused to apply for the plan, and the financial department did not pay. Such layers of checks, forcing department management to have to check their own households. At the same time, prevent repeated purchases from occupying valuable corporate funds and make full use of idle assets.

"Enteng Fixed Asset Management System" is an independently developed software product of Enteng. It is essentially different from the fixed asset management functions attached to financial software and similar products on the market. "Enteng Fixed Asset Management System" combines barcode technology to give each physical object a unique barcode asset tag. The entire life cycle from the start of asset purchase to the exit of assets can be tracked and managed for the physical objects of fixed assets. It solves the problems of mismatch of accounts, cards and things in asset management, unclear assets, unclear equipment, idle waste, false increase of assets and loss of assets. Provide comprehensive, reliable and efficient dynamic data and decision-making basis for asset management of enterprises and institutions, realize informatization, standardization and standardized management of asset management, and comprehensively improve the efficiency and management level of asset management of enterprises and institutions. Makes the management of fixed assets easy, accurate, fast and comprehensive.

"Enteng Fixed Asset Management System" can greatly improve the working efficiency, increase efficiency and reduce costs in actual work, and help enterprises to truly implement the principle of strict economy. Its easy-to-learn user interface and powerful system functions stand out from many similar software. The inventory of assets, which was time-consuming and labor-intensive, can be easily completed in a short period of time by one or two people; a large amount of repeated purchases and idle wastes are now resolved in a timely manner.