How to write the accounting entry of hotel expenses?

In a narrow sense, hotel costs generally include labor costs and material costs. Accounts payable to employees, main business cost, main business income and other subjects can be set for accounting. How to write specific accounting entries?

Accounting entry of hotel cost

1, personnel salary:

Debit: sales expenses

Management expenses, etc.

Loan: wages payable to employees.

2. Sales of food, beverages and other commodities:

Debit: cash on hand/bank deposit.

Loan: income from main business

Taxes payable-VAT payable (output tax)

Carry-over cost:

Debit: main business cost

Loans: Goods in stock

3. Spa income:

Debit: accounts receivable/cash on hand/bank deposits

Loan: main business income -spa

4, room income:

Debit: accounts receivable/cash on hand/bank deposits

Loan: main business income-guest room

5. Room deposit:

Debit: accounts receivable/cash on hand/bank deposits

Loan: other payables-house payment

How much is the hotel fee?

The costs in a broad sense include raw materials, wages and other expenses (including water, electricity, gas, tableware purchase, kitchen utensils, tableware damage, cleaning, washing, office supplies, bank interest, rental of leased property, telephone charges, travel expenses, etc.). ), that is, cost = direct materials+direct labor+other expenses.

In a narrow sense, the cost only refers to the cost of various raw materials purchased by various business departments of the hotel for normal operation. Generally speaking, hotel cost accounting is only a narrow sense of cost accounting.

What is the salary payable to employees?

Salary payable to employees refers to various forms of remuneration or compensation given by enterprises in order to obtain services provided by employees or terminate labor relations. Employee compensation includes short-term salary, post-employment benefits, dismissal benefits and other long-term employee benefits.

What is the income from the main business?

Main business income refers to the operating income obtained by enterprises engaged in production and business activities in this industry. The main business income varies according to the different activities of enterprises in various industries. For example, the main business income of industrial enterprises refers to the product sales income; The main business income of a construction enterprise refers to the project settlement income.