国际联号酒店财务部操作手册.doc

ACCOUNTING STANDARDS MANUAL  INDEX INTRODUCTION Accounting and Internal Controls Hotel Organization Charts Appendices A and B Hotel Overview Job Descriptions Appendix C Key Controls Cash Register Controls Access Controls Balance Sheet SECTION I: CASH AND BANKING House Floats Procedures I-1-I-4 Bank Accounts Procedures I-5-I-8 Cash Transactions Procedures I-9-I-17 Cash Management Procedures I-18-I-19 SECTION II: ACCOUNTS RECEIVABLE Accounts Receivable Procedures II- 1-II-17 City Ledger Procedures II-18-II-18 Accounts Receivable Reporting Requirements Procedures II-22-II-23 Bad Debts Procedures II-24-II-26 Accounts Receivable/Miscellaneous Procedures II-27-II-28 SECTON III: REVENUE Revenue Procedure III-1 Room Revenue Procedures III-2-III-4 Food and Beverage Revenue Procedures III-5-III-10 Function Revenue Procedures III-11-III-13 Telephone/Telex/Fax Revenue Procedures III-14-III-15 Leisure Club Revenue Procedure III-16 Other Income Procedures III-17-III-23 SECTION IV: PURCHASING/ACCOUNTS PAYABLE Purchasing and Payments Procedures IV- 1-IV-3 Purchasing/Receiving Procedures Procedures IV-4-IV-9 Receiving Exceptions Procedures IV-l0-IV-12 Accounts Payable Procedures IV-13-IV-16 NOTE: A detailed Index is included at the beginning of each Section, and an Alphabetical Index is provided at the back of the Manual.  SECTION V: FOOD AND BEVERAGE COST CONTROL Food and Beverage Inventories Procedures V- 1-V-7 Other Inventories Procedures V-8-V- 10 Beverage Cost Control Procedures V-1 1-V-14 Other Reporting Requirements Procedures V-15-V-18 SECTION VI: PERSONNEI-/PAYROLL Personnel/Payroll Procedure VI-1 Records Maintenance/Filing Procedures VI-2-VI-3 Personnel Change Notice Procedures VI-4-VI-5 Employment Eligibility (U.S.) Procedure VI-6 Payroll Preparation Procedures VI-7-VI- 10 Payroll Disbursement Procedures VI-11-VI-12 Payroll/Miscellaneous Procedures VI-16-VI-17 SECTION VII: CAPITAL EXPENDITURES Capital Expenditures