酒店会计标准手册

《酒店会计标准手册》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、HOTELACCOUNTINGSTANDARDSMANUALINTRODUCTIONACCOUNTINGANDINTERNALCONTROLSThePurposeofAccountingandInternalControlsAccountingandinternalcontrolsserveto:A.SafeguardtheCompany'sassetsB.SecuretheintegrityoftheCompany'srecordsandmanagementinformationC.Ensur

2、ethatalllevelsofmanagementcomplywiththerelevantprocedurestoachieveahighdegreeofconsistencyamonghotelsD.EnsurethattheCompanyobtainsvalueformoneyfromitsuseofresourcesE.AchievetheCompany'sobjectiveseconomically,efficientlyandeffectively.Hoteloperationre

3、quiresthedelegationofduties:Supervisorsmustexercisecontroloverthedutiesdelegatedtostaffmembers,andstaffmembersmustaccountfortheirperformance.Owingtothefallibilityofpeopleandinformationsystems,internalcontrolproceduresarenecessary.Internalcontrolsarei

4、nplacetoensurethatallinformationiscorrect,reliableandprocessedontime.ThisenablesmanagementtomakedecisionswhichwillachieveCompanyobjectives.Everyemployeeisinvolvedintheinternalcontrolsystemeveryday.Thevalueofinternalcontrolisthesamewhethertheemployeep

5、erformscontroloverhisownactivities,orwhetherhisDepartmentHead/Supervisorensuresthecorrectperformanceofdelegatedactivities.DivisionofInternalControlsTheinternalcontrolsystemisroughlydividedintopreventiveanddetectivemeasures.Page341A.Preventivemeasure

6、sareanessentialpartoftheinternalcontrolsystem.Theyaredesignedtopreventanyoccurrenceswhichwillabusetheorganization'sinterests.Preventivemeasuresinclude:1.Segregationofduties-EstablishedbytheHotel'sorganizationchart,segregationofdutiesensuresthatmoreth

7、anoneemployeeordepartmentisalwaysinvolvedinatransaction,reducingthechanceforundetectederrorsorfalsificationofrecords.Segregationofdutiesisbasedonconflictofinterests,whichshouldalwaysexistbetweenHotelfunctions:custody(Cashier);administrativeFoodandBe

8、verageManager,forexample);recording(AccountingDepartment,forexample);andtheauditfunction(IncomeAuditor,forexample).Anycombinationofthesefunctionsisundesirable,asitmayexposeassetstotheriskofloss.2.JobDescriptions-Thesehighlightstaffresponsibilitiesand