參考文稿教案month end closing procedure accounts receivable

Introduction& 8Commission CentralizedCommissionProgram )Commission TravelAgentCheckOut-Monthly Calculation AccrualJournalVoucher Relevant DomesticCommission TravelAgentCheckOut-Monthly DomesticCommission AccrualJournalVoucher HHonorCommissionAccrualand HhonorCommission HhonorCheckOut-Monthly 月度榮譽(yù)客會(huì)入住報(bào)告導(dǎo)HhonorCommission AccrualJournalVoucher Hhonor DailyReimbursement MonthlyReconciliation BadDebt Credit 25CreditCardDetailed CreditCardJournalVoucher CreditCard 26OperatingAuditJournalReport( OperatingAudit賬報(bào)ReconciliationofCredit DSO ARAging DSOReport AccountsReceivableClearing BalanceSheetAccounts CityLedger GuestAdvanceDeposit GuestLedger HiltonChartof StandardHiltonT0 T0Relevant ThismanualisapartofManualseriesdevelopedbyFinanceTeaminHiltonbasedonHiltonstandards&Procedures,hosBestPracticesinordertoensuretheaccountingpracticeinHiltonareconsistentandcomplywiththeHilton’sstandard,whichwillbeusedastheguidelinesfor 本手冊(cè)是由中國區(qū)的財(cái)務(wù)人員基于標(biāo)準(zhǔn)，程序，及最佳范例擬定的系列手冊(cè)中的一部分，以確保中國區(qū)的會(huì)計(jì)實(shí)踐活動(dòng)遵循并符合標(biāo)準(zhǔn)，這些手冊(cè)將作為酒店會(huì)計(jì)實(shí)ThefollowingprincipleshelpinguidinganddirectingthedevelopmentofthisBeunambiguous,practicalandeasytoIt’sincludethenecessary tes,formsandreportsthatarereadytobeusedby ComplywiththeHilton’sAccountingPoliciesandInternalControl’s遵循酒店會(huì)計(jì)政策及內(nèi)部控制的要求IncludeBestBelowisthelistofourmanual系列手 如下MonthEndClosingManualsAccountingReceivableAccountingPayableeAuditorCostGeneralLedgerPayrollDailyAccountingProcesseAuditorCostAccountingsReceivableAllho sarerequiredtofollowthepracticeinthemanuals,anyquestionsorconcernsneedtobediscussedwiththeirRDOF.WeappreciatethegreatcontributiontothemanualsfromthoseFDsandcolleaguesandthetremendoussupportswereceivedfromtheRDOF.WewouldliketospeciallyextendourthankstothoseFDsandtheirteamswhospentagreatdealoftimesandeffortsoninitiatingthedraftofthemanuals,theyare:LynnCao,DOF,–HiltonNanjingWanda萬達(dá)財(cái)務(wù)總SunnySun，AFC–HiltonNanjingWanda萬達(dá)助務(wù)總SyngeYuan,DOF–HiltonNanjingRiverside濱江世茂財(cái)務(wù)總AngelGeng,DOF–HiltonShanghai財(cái)務(wù)總BryanZhangPre-openingFinanceManager JohnLi,DOF–HiltonAirportBeijing首都機(jī)場(chǎng)財(cái)務(wù)總JaneGao,DOF–HiltonGuangzhouBaiyun廣州白云財(cái)務(wù)總WealsowouldliketothankthefollowingFDsandtheirteamswhoconductedthereviewofdraftsandprovidedtheconstructivecomments:They

JohnLi,DOF–HiltonAirportBeijing首都機(jī)場(chǎng)財(cái)務(wù)總JessicaTao,DOF–HiltonBeijing財(cái)務(wù)總WilliamWang,DOF–HiltonWangfujing王府井財(cái)務(wù)總JerryJia,DOF–DTLangfang廊坊逸林財(cái)務(wù)總SyngeYuan,DOF–HiltonNanjingRiverside濱江世茂財(cái)務(wù)總LynnCao,DOF–HiltonNanjingWanda萬達(dá)財(cái)務(wù)總AngelGeng,DOF–HiltonShanghai財(cái)務(wù)總LilianShen,DOF–DTKunshan昆山逸林財(cái)務(wù)總BryanZhangPre-openingFinanceManager, WealsowouldliketothankstoChrisShe,AFC-HiltonShanghaiHongqiao,LiCheng,AFC–HiltonHefeiwhodidthetranslationstomanuals同時(shí)也感謝虹橋財(cái)務(wù)副總監(jiān)ChrisShe及合肥元一酒店財(cái)務(wù)副總監(jiān)LiHiltonretainsthecopyrightofthemanualseries.Allinformationcontainedis.Nopartofthesemanualsmaybereproduced,storedinorintroducedinaretrievalsystem,ortransmitted,inanyform,orbyanymeans(electronic,mechanical,photocopying,recording,orotherwise).本套手冊(cè)為著作并具有性，保留所 。不得以表格或其它（電子的、機(jī)械的、復(fù)印、記錄或其它）、至檢索系統(tǒng)或傳送本手冊(cè)的CommissionCentralizedCommissionProgram()CommissionDateofpreparation:lastdayofthemonth1告Step2步選擇1告Step2步選擇Step2selectall3TRAVELAGENTCHECKOUT-4Step4setupbusdatetolastdayof5步點(diǎn)PrintoutTravelAgentCheckout-monthlyreportfromOnQ-PM.(refertobelowstepsonReportwillbegeneratedasbelowscreenshotCalculationSelecttheitemwhichhasstatusof‘CS’,onthereport,multiplybythecommissionrateto thecommissionamount,根據(jù)報(bào)表上標(biāo)有CS標(biāo)志的條目挑出來后，按房價(jià)的百分比（根據(jù)與國外訂房機(jī)構(gòu)ToobtainacopyofthecommissioncontractbetweenHiltonWorldwideandoverseatravelagent,pleaseloginOnQInsiderwgeandfollowbelowroute:獲得與海外旅行社傭金合同，請(qǐng)按以下步驟登錄OnQInsiderChannels—Departments—Globalsales—internationaloperations—Distributionsales—OnlineDistributors—OnlineDistributorsation—Australia&AsiapacificMakeaspreadsheetforthecommissionamountcalculated.Asamplehasbeenattachedbelowforreference.傭金計(jì)算出來后制成表格，此表格根據(jù)各酒店習(xí)慣制定。附上樣本參考AccrualJournalVoucherPreparetheaccrualJournalVoucherbasedontheabovecalculatedcommissionamount.TheJVshouldbepostedtoSunSystembyChiefAccount.AsampleofJVhasbeenshowedasbelow根據(jù)計(jì)算的傭金金額制作憑證。憑證完成后，由總賬導(dǎo)入SUN財(cái)務(wù)系統(tǒng)，見以下憑JournalDr.31621–TravelAgentCommissionT0:1010借:31621——旅行社傭 T0:1010前臺(tái)及客Cr.91061–TravelAgent91061RelevantGPI606,TravelReference GPI606Travel

Reference

DomesticCommissionAccrual：Dateofpreparation:1stdayofthemonthTravelAgentCheckout-MonthlyUsethesameTravelAgentcheckoutreportascommissionTRAVELAGENTCHECKOUT報(bào)表與傭金是同一報(bào)表，步驟詳見傭金報(bào)表導(dǎo)出圖示BestPracticeThereisthepossibilitythattheamountofDomesticTravelAgentReservationontheTravelagentcheckoutreportisnotcorrectwhichcouldleadtothematerialvariancebetweentheaccrualandactualamount.Thusitisstrongly mendedtocalculatetheaccrualamountbasedonthe orstatementfromthedomestictravelagent.Asamplehasbeenattachedbelowforreference.(Inreality,thebillcanbeinvarioustemtes)ONQPM打印出的報(bào)表中，境內(nèi)預(yù)訂中心的傭金會(huì)有錯(cuò)誤，將導(dǎo)致的月底所提取的在此附上某月份月底境內(nèi)某家旅行社發(fā)來的樣本（各家國內(nèi)旅行社會(huì)有所 DomesticCommissionDomesticCommissionaccrualshouldbecalculatedaccordingtothecontractsignedwiththeAgent(commission=roomrateX%)andreconciliationofbillfromtravelagent.Thesampleofspreadsheethasbeenattachedbelowforreference.傭金計(jì)提是根據(jù)與旅行社簽訂的合同(傭金=房價(jià)*x%)核對(duì)旅行社上金額后提境內(nèi)傭金計(jì)提AccrualJournalVoucherPreparetheaccrualJournalVoucheraccordingtotheabovecalculatedcommissionamount.TheJVshouldbepostedtoSunSystembyChiefAccount.AsampleofJVhasbeenshowedasSUNJournalEntriesDr.31621–TravelAgentCommission(T0:1010 (T0:1010前臺(tái)及客房Cr.91061–TravelAgentVHHonorCommissionAccrualandHhonorCommissionDateofpreparation:lastdayofthemonthHhonorCheckout–MonthlyPrintouttheHHONORSCHECKOUTREPORTfromONQPM.(Refertobelowstepson2步選擇AllStep2SelectAll

1Step1ClickReport3步選擇HHONORSCHECKOUTREPORTStep3Select41號(hào)到Step4,setupdatefromthe1sttothelastdayofthemonth5步點(diǎn)Step5,ClickReportwillbegeneratedasbelowscreenshotHhonorCommissionCalculatetheHhonorcommissionaccordingtothetotalamountofrelevantrevenuemultiplybypercentage.(theratenwilldependonthecontractsignedbetweenhoandHiltonWorldwideandmaybereviewedandchangedeveryyear,checkwithrevenuemanagertogetinformation).Asampleofspreadsheethasbeenattachedforreference.根據(jù)所有相關(guān)收入的合計(jì)數(shù)乘以百分比X%（酒店跟總部簽訂傭金比例,咨詢收入經(jīng)理獲得相關(guān)信息）計(jì)算傭金。此表格根據(jù)各酒店習(xí)慣制定。附上樣本參考：HAccrualJournalVoucherChiefAccountantwillpreparetheaccrualJournalVoucherbasedontheabovecalculatedcommissionamountandposttoSunSystem.總賬根據(jù)榮譽(yù)會(huì)員傭金計(jì)提表格的金額。憑證完成后，導(dǎo)入SUN財(cái)務(wù)系統(tǒng)JournalDr.34561–HiltonFrequentGuestProgram(T0:5272Sales&Cr.91051–Hilton借：34561——長住客計(jì)劃 （T0:5272市場(chǎng)銷售部）貸：91051——榮譽(yù)客會(huì)2,Hhonor榮譽(yù)客會(huì)退Dateofpreparationdaily：DailyReimbursementLoginOnQInsiderwgeandfollowbelow登錄OnQInsider并按以下步驟操作ONQInsider—MyApplications—HHonorsReimbursementEngine—DailyReimbursementAsampleofextractreporthasbeenattachedbelowforreference. CheckwhethertheHhonorsA/RaccountinOnQPMisZERO.(Usually,thetotalbalanceofHonorsA/RaccountinOnQPMwillbetransferredtoHhonorsClearingaccountafternightaudit)CheckwhethertheHhonorclearingaccountbalanceismatchedwithDailyReimbursementreport,ARsupervisorshouldbeinchargethisworkandhis/hersignatureisrequiredforconfirmation.檢查前臺(tái)系統(tǒng)中榮譽(yù)會(huì)員應(yīng)收賬戶是否為零,(通常是過完夜審之后，前臺(tái)系統(tǒng)中榮譽(yù)會(huì)員應(yīng)收賬戶總金額轉(zhuǎn)至榮譽(yù)會(huì)員結(jié)算賬戶中)榮譽(yù)會(huì)員MonthlyReconciliationExportMonthly:ONQInsider—MyApplications—HhonorsReimbursementEngine—ReconciliationReportSeebelowattachedThisreportshouldbereconciledwithDailyReimbursementReportandHhonorsA/RcleaningaccountbalanceinOnQPM.Makesurethedatafromthreesourcesismatchedatthemonth此報(bào)表需要跟每日償還報(bào)表以及前臺(tái)系統(tǒng)中的榮譽(yù)會(huì)員應(yīng)收結(jié)算賬戶余額進(jìn)行核Afterreceivingtheaffiliated,makesuretheamountofHhonorsRedemptionismatchedwithReconciliationReport,andthensettletheamountofHhonorA/RinOnQPM.月底收到總部賬單，將榮譽(yù)會(huì)員償還的金額與賬單調(diào)節(jié)報(bào)告的金額核對(duì)一致ControlHHonorExpandedRewards&ReimbursementneedtobeprocessedHHonorrewardsreimbursementneedstobesubmittedwithinonemonthofthereimbursementdate,ifreimbursementisnotreceivedover60days,itneedstobeChangestothenumberofavailableroomsmustbecommunicatedtoHHonorsonaminimumofanannualbasisorwhensignificantchangesoccur.BadDebtAprovisionmustbemadeeachmonthforpotentialbaddebts.ThisistoconsistoftwoIndividualamountsthathavebeenidentifiedasaseriousriskofnon-collection,irrespectiveoftheage.A100%provisionmustbemadeforamountswhichareover90dayssincethedateof.Thefollowingareexceptions;至日起超出90天的所有金額。不包括下列情形AmountsowedbyHHonorsor Itemsfor ernment/RoyaltyandOwnershipEntitiescanbeexcludedbutmustbeedandcommunicatedeachmonthtotheVPofFinance.由和業(yè)主產(chǎn)生的欠賬，但必須以文件記錄方式每月向財(cái)務(wù)副匯報(bào)JournalDR:39500BadDebts(T0Code借：39500Cr:82900ProvisionsforBad貸：82900BaddebtprovisionJVneedstosetupasautoreversinginthefollowingControlBadDebtMonthlyBadDebtreservecalculationsmustbereviewedandapprovedbyDOFordesignated,anyexceptionalmustbeapprovedbyRDOF.WriteWriteoffauthorizationformmustbecompletedwithallsupportingsandapprovedbasedonauthorizationlevel.BadDebtGPI507ARCreditDateofpreparationDailyCreditCardDetailedExportReportPrintouttheaccountdetailreport,quoteAMERICANEXPRESS,DINERS,BANKOFJAPAN,VISA,MASTERCARD,andUNIONPAYinSELECTVALUEtoprintreportforFO,andquoteMICROSAMEX,MICROSDINERS,MICROSJCB,MICROSVISA,MICROSMASTERCARD,andUNIONPAYinSELECTVALUEtoprintreportforF&BDepartment.Pleaserefertobelowscreenshot.SELECTVALUE里選擇AMERICANEXPRESS,DINERS,BANKOFJAPAN,VISA,MASTERCARD,UNIONPAY6種卡來打印前廳；從SELECT1Step1,clickreport2步選擇All1Step1,clickreport2步選擇All3步選擇AccountStep2,selectAllStep3,selectAccount4Step4,Selectthedateofreport5步選擇從SelectValue Step5,selecttypeof6步確定類別后，點(diǎn)擊Step6,clickMASTERCARD,MICROSUNIONPAY6種卡類來打印餐廳。（分餐飲和前臺(tái)打印報(bào)表F&BCreditCardReportasfollows（Breakdowncanbeprinted 餐廳如下圖所示（明細(xì)可另外打印Checkthecreditcardslips,whichcollectedfromallPOSterminals,makesuretheamountandcardtypearematchedwithOnQreport.Afterthat,fillthecreditcardamountinbelowspreadsheetaccordingtothecardtype,thusthecreditcardtransactionwillhavesameamountinSunSystemandbankstatement.將每天收回的各營業(yè)點(diǎn)的卡單金額跟前臺(tái)系統(tǒng)打印出的報(bào)表的金額進(jìn)行一一核對(duì)（包含卡別）,確認(rèn)誤后，將每金按卡別填入下表格，確保銀賬戶2的金額與當(dāng)日銀It’satthehoDOF’sdiscretiontodecidewhethertoprepareaccrualcommissionondaily,weeklymonthly2,CreditCardCommissionJournalVoucherCreditcardcommissionJVshouldbepreparedonadailybasis,andtheaccountcodesareusedbasedoncardtype.ChiefAccountantshouldposttheJVintoSunSystem.憑證需要每天完成。根據(jù)各種卡別進(jìn)相應(yīng)類別的會(huì)計(jì)科目，憑證完成后，由總賬導(dǎo)SUNAccountcode：39211——AMEX運(yùn)通傭金82201——運(yùn)通AMEX39200——VISA傭金 39212——MASTER傭 82204——39214——英國Diner大萊傭金82202——39215——JCB傭 82205—— 82208——中國銀聯(lián)UnionPayT0code:5371——總經(jīng)辦(G&A)T6code:9999——無Nonote:evenwithoutT6Code,9999stillneedtokey（注:假如沒有T6code9999T6HereisJVTemCreditCardDateofpreparation:lastdayofthemonth,howeverthepreparationonadailybasisisOperationsAuditJournalReportExportLoginOnQinsiderwgeandfollowbelow進(jìn)入OnQinsiderONQInsider—MyApplications—ONQOperationsAudit—DailyRevenueReporting—AuditJournalReport(Summary)Asampleofreport11Step1,clickreportReconciliationofCreditCardAllCreditCardaccountbalanceshouldmatchwithGLaccountbalance,detailreconciliationarerequiredifthereisdifference.BSReconciliationTemBSTemDSODateofpreparationthe1stofeverymonth1ARAgingStep1ExtractandprintoutARAging)2步選擇AllStep2,selectAll3步選擇ARSUMMARYBYACCOUNTStep3SelectARStep4,Setupdatetothelastdateof5步點(diǎn)Step5ClickStep2ReportwillbegeneratedasbelowStep3Inputthereceivingbalanceamountinto‘Totalreceivable’rowinDSOreport,makesurethetotalamountofreceivableisreconciledwiththereport,(checkwithredhighlight把各類別掛賬金額放入應(yīng)收賬款回收?qǐng)?bào)告的“應(yīng)收合計(jì)”一欄中。保證合計(jì)數(shù)與此報(bào)表合計(jì)數(shù)一Step4PrintoutallARledgersStep1,clickreport2步選擇AllStep2,selectAll3步選擇ACCOUNTStep3selectACCOUNTStep4setupthestartdateandenddateofthemonth5步選擇DIRECTStep5,SelectDIRECT6步點(diǎn)Step6,clickStep5ReportwillbegeneratedasbelowStep6,Turntothelastpage,inputtheamountredhighlightedamount(seeabove)inthe‘Billingformonth’row,‘Current’columnofDSOreport,33ArearelatetoStep6ArearelatetoStep44028201201DSODSOReportsneedtobepreparedbyARSupervisorandsubmittedtoTherelevantcalculationofDSOisillustratedintheDSORemark:accordingtoGPI-FIN-507,thereceivableofHhonorsorinterHiltonhoover90daysshouldnotapplyonbaddebt,thisamountshouldbedeductedfromDSOreport(RequiredProvisionforthemonth).Fordetails,pleaserefertoGPI-FIN-507.備注：根據(jù)GPI-FIN-507的規(guī)定，如果有榮譽(yù)會(huì)員或者酒店之間的欠款超過90天的，不計(jì)提壞賬，打開上表，在月度計(jì)提（B30行）中減去相應(yīng)數(shù)據(jù)，其他詳見CheckAccountsReceivableClearingCheckGeneralCashierreportandOperationsAuditJournalReport(belowattached),andcheckwhethertheamountsunderARClearing–80600arematchedwithSunSystem.Makesurethebalanceiszeroatthemonthend.檢查總出納每日匯總表，附件中有份OperationsAuditJournalReport（如下圖）,查看科目應(yīng)收結(jié)算賬-80600的金額與拋的賬是否一致，確保此科目月底余額為零。GCR8060080600ThisreportshouldbeprintouteandattachedwithGCR.Checktheamount80600andmakesuretheamountismatchedwith80600inSunSystemandzerobalanceatthemonthBalanceSheetAccounts1.CityLedgerAccountsPrintoutARAgingSummaryreportfromOnQPM.(Refertobelow1份（如下圖），Step1,clickreport3步選擇ARAGINGSUMMARYACCOUNTStep3;selectARAGINGSUMMARY2步選擇AllStep2selectAllStep4,Setupdatetothelastdayofthe5步點(diǎn)Step5,clickPrintoutthe2PrintoutthereportandusethesummaryamounttodothereconciliationGuestAdvanceDepositAccounts1,openpublicdriver,(OnQwillgenerateallreportsandsavetopre-setuppublicdriverafternightaudit),openthefileofday1st,(forinstance,afterFebmonthend,weshouldopenthe1stofMarchfile),findthereportofADVANCEDEPOSITSUMMARYBYARRIVALDATEandprintout.打開公共盤（前臺(tái)系統(tǒng)過完夜審后自動(dòng)生成的各類報(bào)表公共盤），1號(hào)的文件夾（231號(hào)的文件夾），1此表在此表在G1號(hào)中（231號(hào)的文件夾），找到ADVANCEDEPOSI