How to make a cashier income and expenditure statement

Just make a form according to this and you’re done!

1. Receivables work procedures

1. Preparation of daily business income summons

The preparation of income summons is based on the daily sales summary report form and test Calculate the balance sheet.

The preparation method of income voucher is:

Debit: Accounts receivable - customer account

Accounts receivable - street ledger - details< /p>

Accounts receivable - team

Bank deposits

Loans: main business income

Accounts payable - phone bills

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2. Street ledger and guest account distribution table statistics

Street ledger and guest account include banquet accounts of external units, employee private accounts, discount cards, and unanswered bills, etc. Income The auditor has to fill in the street ledger and guest account statistics form every day and make distribution. Be prepared to record charges to each account in a timely manner. Make daily and monthly settlements, and prepare for filling in the street account and customer account summary forms at the end of the month.

3. Account processing after the guest clears the receivables

After the guest receives the hotel’s reminder notice, he is required to settle the accounts receivable to the hotel within 30 days. When a guest makes a payment, the hotel should issue an official receipt and submit it to the guest as a proof of settlement. The revenue auditor will perform accounting processing every day based on 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 them in the daily cash income record form .

4. Debt reminders for receivables exceeding 60 days

Analyze the report content based on the monthly receivable statement records and accounts. For all customers whose receivables are outstanding for more than 60 days, we will make another reminder. Before the reminder, we first understand the specific contents of the unpaid accounts and report the situation to the financial manager. The financial manager shall issue a reminder letter and send it to the guest together with a copy of the payment notice; promptly respond to the questions raised by the guest, negotiate solutions, and eliminate obstacles for the settlement of accounts receivable as soon as possible.

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

2. Working procedures of the cost and accounts payable group

The cost and accounts payable group is used An important agency to ensure good funds and good management of funds. Strengthening the management and supervision of funds is one of the important responsibilities of cost accountants. Each accountant must understand and master the ins and outs of funds, control cost and expense standards, and ensure the normal turnover and use of funds. The main contents of their work include:

(1) Check collection and settlement

Based on the specific content of the purchase on the day, the purchaser will submit the purchase invoice after approval by the head of the purchasing department. , and the inspection form are sent to the Finance Department for checkout procedures. When settling the bill, the cost accountant must check the five major elements of the invoice: A. Date of invoice issuance; B. Name of goods purchased; C. Purchase quantity and unit price; D. Whether the size and amount are consistent; E. Official seal of the unit holding the invoice. Check whether the inspection voucher is consistent with the invoice amount, whether the signatures of the person in charge, the inspector, and the consignee are complete, and cancel the purchase order. After verification, fill in the amount and purchase content in the check collection register, and then transfer it to the daily bank expenditure statistics.

(2) Daily bank disbursement statistics

The disbursement cashier must provide the daily bank disbursement amounts to the income cashier to prepare daily bank statements. Before counting, first fill in the expenditure register according to the order of the check number and the time when the transfer commitment order occurred, indicating the date of bank expenditure, name of the paying unit, payment amount and purchase content. After checking according to the checkout procedures, you can prepare the payment statements for each bank. The statistical table is in two copies, one copy is submitted to the cashier as the basis for preparing bank daily statements, and the other copy is used for review and reference. The expenditure amount of each bank in the statistical table must be consistent with the amount filled in the expenditure register every day.

(3) Expenditure voucher preparation procedures

Expenditure vouchers are accurately reflected in the accounts in accordance with the accounting principles of accrual basis and the instructions for use of accounting subjects. Expenditure voucher preparation The procedure is:

1. Fill in the name of the paying unit;

2. Fill in the payment date;

3. Fill in the summary of economic business content;

5. Fill in the economic business amount.

(1) Asset Category

①Cash

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

Calculate the cash on hand in the hotel and find the reserve funds and petty cash reserves.

Set up a "cash journal" and register it daily according to the payment voucher and the order in which the business occurs.

②Bank deposits

Calculate various deposits deposited by the hotel into the bank.

"According to different currencies such as RMB and foreign currency (mainly converted into US dollars), which are deposited in different banks, "bank deposit journals" are set up respectively, and the balance is registered one by one according to the receipt and payment voucher days.

RMB is used as the unit of account. For deposits in U.S. dollars or other foreign currencies, when registering the foreign currency amount, the amount will be converted into RMB at the bank exchange rate of the day for registration.

③Accounts receivable

Calculate the other party’s arrears from the operating income of hotel commercial buildings, apartment residential buildings, restaurants, shopping malls and their ancillary projects.

It is divided into different categories such as travel agencies, companies, units, guest accounts, credit cards, tenants, street accounts, etc., and separate accounts are set up according to groups or individuals.

Set up a dedicated person to be responsible for collecting accounts. For accounts that cannot be collected, the reasons must be identified and held accountable, and relevant certificates must be obtained. Report to the financial director and general manager for approval and convert it into bad debt loss.

④Other receivables

Calculate other receivables not included in accounts receivable, including deposits, insurance compensation payable, etc. Prepare monthly detailed statements for accounting by different currencies and debtors.

⑤ Prepaid expenses

Various expenses that have been calculated but should be borne by the current period and subsequent periods respectively, such as prepaid insurance premiums, etc. Fees with a smaller payment amount, not exceeding the amount of RMB (determined by the hotel), are not included in this subject. Each deferred expense is generally amortized within 12 months.

⑥Inventory

Account for the raw materials, oily ingredients, semi-finished products, cigarettes, wine, drinks and other inventory goods used in the restaurant to make food, as well as materials and supplies stored in the warehouse that are not yet used. and various packaging containers reserved for packaging and selling food.

Inventories are managed by dedicated personnel according to different categories of warehouses, detailed accounts are set up according to product names, and inventory is taken regularly.

⑦Other current assets

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

Prepare monthly detailed statements for accounting based on different types or projects.

⑧Fixed assets

Calculate the original prices of all fixed assets.

The so-called fixed assets refer to houses, 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 purchased business equipment, such as linens, porcelain, glassware, gold and silverware, etc., is still a fixed asset even if it is below the RMB amount (determined by the hotel).

⑨Accumulated depreciation

Calculate the standard for extracting the depreciation amount of fixed assets, extract the depreciation amount by project, and set up a registration card for registration.

According to the spirit of the cooperative operation contract, the depreciation amount withdrawn every month will be used first to return capital.

⑩Start-up expenses (referring to new hotels)

Calculate the expenses paid for setting up a business. The number of months this subject will be amortized after opening is determined by the hotel. Funds received from monthly distributions are given priority to return to investors.

11. Other deferred expenses

Calculate expenses that have a large one-time payment amount and a long time to take effect and should not be fully borne in the current period, such as equipment maintenance fees, advertising fees, Update of fixed assets before principal and interest are paid off, etc.

The amount of each item usually needs to exceed RMB 100,000 or be determined by the hotel.

Expenses are transferred on a periodic basis based on the effectiveness time of each project.

(2) Liabilities

①Accounts payable

Accounts for purchased equipment, supplies, food raw materials for restaurants, beverages and receipt of labor supply Payments in arrears.

For units with large current amounts and frequent transactions, separate subsidiary accounts should be set up according to different currencies and unit account names.

②Salaries payable

Calculate various wages payable to employees in the current period, including fixed wages, floating wages, bonuses and subsidies, etc.

According to the detailed account of wages payable.

③Taxes payable

Calculate various taxes payable, such as unified industrial and commercial tax, income tax, license tax, etc. Set up detailed account registration according to tax types.

④Other accounts payable and taxes

Calculate various payables other than accounts payable and taxes payable, including handling fees payable, compensation fees payable, deposits, and various other payables. Temporary payment in advance, etc.

Prepare monthly detailed statements for accounting according to different categories, currencies and creditors.

⑤Accrued expenses

Calculate the various expenditures within the range of the one-time payment in RMB that are included in costs and expenses but have not actually been paid. Exceeding the scope must be approved by the authority or personnel. Set up detailed accounts according to the nature of expenses.

⑥Social Labor Insurance Fund

Calculate the social labor insurance fund withdrawn in accordance with regulations. This subject must be earmarked for special use.

⑦ Investment to be repaid

This account is a loan account, which is used to calculate the amount of investment that should be repaid this year, and the amount that should be remitted but has not yet been remitted.

(3) Capital category

①Paid-in capital

Calculate the total capital.

Set up detailed accounts according to investor account names.

②Return of capital

This account is a debit account. The same amount of annual undistributed profits plus depreciation of fixed assets and marketing and start-up expenses is used to return capital. The accumulated amount That is the total amount returned.

③Profit for the year

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

During the annual settlement, the balances of operating income, operating costs, expenses, exchange gains and losses, and non-operating income and expenses are transferred to this account respectively, and the profits (or losses) realized during the year are recorded in this account. ), and finally transfer the balance to "undistributed profits".

④Profit distribution

Calculate the distribution of hotel profits and the balance after profit distribution over the years

(4) Profit and loss category

① Operating income

Calculate the income from various businesses within the hotel's operating scope.

Operating income is divided into:

Hotel income: guest rooms, catering, taxis, laundry, dance hall, game consoles, music cafes, telephones, telex, gym, sauna, billiards , tennis, bowling, concert hall, beauty center.

Residential building income: rental of high-end apartments and other income from the building.

Income from commercial buildings: rental of office buildings and other income from buildings.

Shopping mall income: income from self-operated shopping malls, rent from leased shopping malls and other income from shopping malls.

Other income: Income that does not fall into the above categories is classified as other income.

②Business tax

According to the different tax rates of each business income, calculate the unified industrial and commercial tax, land use fees and other fees and taxes that should be paid in the current period. Separate accounts are registered according to each business tax.

③ Direct costs of the business department.

Calculate the direct costs paid in the course of business.

④Direct expenses of business departments

Accounting can divide various expenses incurred by each department. The division of operating income by each department is used as the sub-headings and details of this subject. Except for the sub-head "Salaries and Related Expenses" among the direct expenses of each department, the remaining sub-heads are named according to the different nature and needs of each department or business.

⑤Non-business department expenses

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

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

The sub-headings of the above four categories of expenses will be named separately according to their different natures and needs.

⑥Non-operating income and expenses

Exchange gains and losses: Calculate exchange gains and losses due to exchange rate differences, and use the realized amount as the amount. For changes in the accounting exchange rate, the book balances of the relevant foreign currency accounts will not be adjusted.

Insurance premiums and loan interest: various expenses for house and internal insurance and interest required for normal operations (this account can be offset by bank deposit interest income).

Profit and loss from the sale of assets: Calculate the difference between the net income from the price change of a fixed asset scrapped or sold in advance and the unit price above RMB (determined by the hotel) and the net value of the fixed asset.

⑦ Promotion and start-up expenses

Calculate the start-up expenses incurred in preparation for opening and amortize them on a monthly basis. The amortized start-up expense funds raised in hotel operating activities are used to return investment capital.

⑧Depreciation of fixed assets

Calculate the depreciation charges for fixed assets on a monthly basis. The depreciation funds withdrawn are usually used to return invested capital.

⑨Investment interest

Interest payable is calculated on a regular basis based on the total investment amount. The amount of interest withdrawn is used to return capital with interest. How to make a store's income and expenditure statement?

You can use an EXCEL table to make it. The first column is the serial number (or voucher number), the second column is the date, and the third column is the summary (that is, the source of the money or is the reason for the expenditure of money), the fourth column is income (the input of money), the fifth column is expenditure, the sixth column is balance, and at the end of the month, the total for the month is calculated.

Accounting treatment must follow the accrual basis: The accrual basis means that all income and expenses that should belong to the current period, regardless of whether the money is received or paid, are treated as income and expenses for the current period; On the contrary, any income and expenses that do not belong to the current period, even if the money is received or paid in the current period, should not be treated as income and expenses of the current period. Financial income and expenditure form

The software that can be installed to make the form includes Office and WPS. Taking office as an example, you can create a table directly using excel. You can also use Word to insert a table Cash Income and Expenditure Table

You should be able to find it on Baidu Wenku, it should be there. What is the difference between the cashier's income and expenditure statement and the financial one?

The cashier's income and expenditure statement only involves the inflow, outflow and balance of monetary funds, while the financial income and expenditure statement mainly reflects the income, expenses and profits!

How to make an income and expenditure table in WPS

1. Click the "Table and Border" button on the "Common" toolbar to pop up the "Table and Border" toolbar.

2. After the "Table and Border" toolbar appears, the mouse cursor changes to a pen-shaped cursor. Use the pen-shaped cursor to select the first cell in the first row of the table

Click in the middle, then hold down the left mouse button and drag to the lower right corner to draw a diagonal line. When the slash reaches the fixed point in the lower right corner of the cell, release the mouse to complete the drawing of the slash table.

3. To facilitate the input of header content, press the Enter key in the cell to leave an empty row.

4. Press the space bar to the appropriate position in the cell, then enter "Income and Expenditure Item" and enter "Specific Date" in the next line.

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In Office 2000, each component still has a relatively clear division of labor: Generally speaking, Word is mainly used for text input, editing, typesetting, printing, etc.; Excel is mainly used for heavy calculation tasks. Budgeting, finance, data summary and other work; PowerPoint is mainly used to make presentations, slides and slides, etc.; Aess is a desktop database system and database application; Outlook is a desktop information management application; FrontPage is mainly used Create and publish web pages for the Internet.

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In addition to the core Office XP programs—Microsoft Word, Excel, Outlook, and PowerPoint—Office XP Professional includes Microsoft Aess 2002, the Office XP database solution that helps users store, access and Analyze the data. How to make a property expense income and expense statement?

How to prepare a property expense income and expense statement?

1. Income: Main business income + other income = total income;

Management fee income + parking lot income, etc. = main business income;

Special service income + public area advertising income, etc. = other income. Just compile the form and fill in the numbers.

2. Expenditure details generally include: general table and sub-table.

The main table is the summary of each sub-item.

The sub-table is the sub-item. specific expenditures.

General sub-table items include: personnel salary and welfare details, public area maintenance details, office expenses, statutory taxes, cleaning and maintenance expenses, security maintenance expenses, etc.

Third, use total revenue - expenditure = profit,

The table needs to reflect at least 3 data, revenue, expenditure and profit. How to make an income and expenditure table

Income and expenditure table format reference: :wenku.baidu./view/e65d1cd276a20029bd642dd9.

You can also add it yourself according to your actual situation.

Accounting treatment must follow the accrual basis: The accrual basis means that all income and expenses that should belong to the current period, regardless of whether the money is received or paid, are treated as income and expenses for the current period; On the contrary, any income and expenses that do not belong to the current period, even if the money is received or paid in the current period, should not be treated as income and expenses of the current period.

How to use Excel to make a company's capital income and expenditure table

It's not difficult~ The last cell you mentioned refers to the "balance". Set the formula in the cell where the balance is = the balance of the previous row + the current bank Debit - credit from the bank will do.

The format of the fund income and expenditure statement is like a three-column account. The headers arranged in columns are: month, day, voucher number, summary, debit, credit, and balance.