苏州宝岛花园酒店应收帐款标准程序SOP.doc

SuZhou Baodao Garden HotelStandard & Procedure苏州宝岛花园酒店标准与程序Department: Finance Position: Accounts Receivable &Collecttion部门：财务部职位：应收帐款Date: July 6, 2004Code: SP-FIN-0002日期：2004年07月06日序号：SP-Fin-0002Dept. Head: GM Approval: 部门经理：总经理批准：Task: city Ledger Transactions任务：应收帐事务Purpose: City Ledger represents the open account on direct bill and credit card guests who have departed the hotel. Accounts Receivable Section will be responsible for maintaining all City Ledger s transactions. Credit department will be responsible for collecting the outstanding amount of those account. 标准：应收帐款指酒店与已离店的用挂帐结算或信用卡付款的顾客间的往来帐户。应收帐部门负责所有的应收帐款的帐务处理事务。信贷处负责对上述未结清帐目的回收工作。Procedures:PART ( I ) - Accounts Receivable1. City ledger Transactionsa.) Sources of City Ledger TransferredThe sources of the amount will be transferred from daily checked out Guest Ledgers, restaurant bills, and other revenue centers through the authorized settlement procedures which carried out by Operating cashiers.b.) Verification ProcessUpon received the daily hotel vouchers from Income Auditor, Accounts Receivable Section should check with the total amount of computer report whether it should match with the total amount which added up from each of the voucher received.Upon confirmed the total amount, all vouchers should be grouped into different types of City Ledger and then process the Credit Authorization checking with the following particular requirement.Accounts Receivable Section will be responsible for checking the credit authorization whether it should be obtained for each of the checked out group , Travel agent IT guest or commercial accounts and each of the settlement using credit card.Accounts Receivable Section will be responsible for checking the amount transferred for Employee Accounts, in which to make sure that the discount and entitlement have been calculated properly by Front office Agent. c.) Posting ProcessUpon completion of the verification process, each of the amount should be inputted into the individual debtor ledger through Accounts Receivable System on daily basis. Upon completion of the inputting process, the inputting list should be printed out from the computer system , and then verify whether each of the amount have been posted correctly.In addition, the total amount of the input should be matched with the total amount transferred from Guest Ledger as well as total amount which added up from each of the voucher. Otherwise, a posting correction should be conducted . The final updated inputting list should be filed systematically for future reference.Upon completion of the verification process, all inputted vouchers and supporting should be kept systematically for future billing 2. Deposit Receive Deposit is a amount requested by hotel for confirming on any services and facilities to be provided for generating revenue. Or, a amount requested by hotel as a Guarantee Deposit for the requirement of establishing a credit account.Upon received of any deposit, it should be forward to Accounts Department for bookkeeping procedures. Accounts Receivable Section will be responsible for monitoring the deposit records, and handling the subsequent transaction.a.) Deposit Receiving Procedures -Cash Payment The method of cash payment could be handled in General Cashier Office or Front Office Cashier Counter. Upon completion of the counting process, Deposit Voucher should be issued to the customer, and then transferred the amount to City Ledger.-Credit card Payment The method of credit card payment should be conducted in Front Office Cashier Counter. Upon completion of the Credit Card Authorization Procedures, Deposit Voucher should be issued to the customer, and then transferred the amount to City Ledger.-Cheque PaymentThe method of cheque payment could be handled in Front Office Cashier Counter or General Cashier Office. Both of the personnel should verify the Cheque Acceptance Guidelines, and then process the Cheque Receiving Procedures for receiving a cheque deposit payment . Upon completion of the cheque receiving procedures, Deposit Voucher should be issued to the customer, and then transferred the amount to City Ledger .-Telegraphic Transfer The payment of deposit could be arranged by telegraphic transfer. General Cashier should be informed to follow up with the Operating Bank. Upon received the remittance, the amount of deposit should be transferred to City Ledger through Daily General Cashier Reportb.) Verification ProcessAccounts Receivable Section will be acknowledged the information of received through Daily Front Office Cashier Transfer as well as Daily General Cashier Report.Upon received the information, Accounts Receivable will be responsible for verifying each of the deposit received whether the amount have been received properly. The deposit received should be encountered with the amount which required by hotel previously, and the information should be clarified and attached a supporting document for future reference.In case of the information was not cleared for the amount of deposit received. Accounts Receivable Section will be responsible for clarifying with concerned Department before updating the accounts.c.) Posting ProcessUpon completion of the verification process, each of the deposit received should be inputted into the appropriated Deposit Accounts through Accounts Receivable System on daily basis, in which the following date should be included:-Deposit Voucher Number (if any)-The date of amount reveived-Description and remark (e.g. Event Order No., Company Name, and etc.)Upon completion of the inputting process, theinputting list should be printed out from the computer system, and then verify whether each of the amount have been posted correctly.The updated Deposit List should be distributed to Credit Manager, Front Office Cashier as well as concern Departments for reference and further action. d.) Applying Deposit For any settlement applying deposit, Accounts Receivable Section should verify each of the settlement whether it should be attached with previously issued to customer. Otherwise, a further clarification should be conducted to make sure that the deposit have been applied correctly.Accounts Receivable Section should prepare a Deposit Application Voucher for the amount to be posted for settlement. Such voucher should be attached with all supporting document, and then forward to Accounts Reveivable Supervisor for checking. Credit Manager will be responsible for approving the voucher for the deposit amount to be transferred out for settlement.e.) Refund of DepositFor any situation of refund the balance deposit, Accounts Receivable Section should prepare a Payment Voucher and attach with all supporting document for applying deposit refundCredit Manager should process the verification for the payment application, in which to ensure that all the evident are certified to be paid. In case of refund full amount of deposit, Credit manager should consult with concerned Department Head whether if there any deduction for penalty.3. Send Bill Bill Sending is a major responsible of Accounts Receivable Section to ensure a timely settlement for the each of the City Ledger. Accounts Receivable Section will be responsible for arranging the bill sending to the accounts holder in accordance with the credit term for each of the City Ledger. Accounts Receivable Supervisor should always check with the outstanding City Ledger list to ensure that all billing have been send out timely.4. Payment ReceiveAccounts Receivable Section will be responsible for handing all the settlement transactions for City Ledger. Followings will be introduced the procedures for Accounts Receivable Section to follow up in daily operation.a.) Payment Receiving ProceduresThe following procedures should be conducted for the amount received of City Ledger payment under the particular situation.-Cash PaymentThe method of cash payment could be handled in General Cashier Office or Front Office Cashier Counter. Both of the personnel should make sure that the detail of payment should be obtained such as Statement of account. Otherwise, Accounts Receivable Section should be notified to follow up. Upon completion of the cash counting process, Official Receipt will be issued to the customer, and the amount should be transferred to City Ledger. -Credit Card Payment The method of credit card payment should be conducted in Front Office Cashier Counter. Front Office Cashier should make sure that the detail of payment should be obtained such as Statement of Account. Otherwise, Accounts Receivable Section should be notified to follow up. Upon completion of the Credit Card Authorization Procedure, Official Receipt will be issued to the customer, and the amount should be transferred to City Ledger. -Cheque Payment For any cheque received either by mailing or hand carried , Acoounts Receivable Section should record down the detail of the cheque into the Cheque Payment Log Book, and then forward to General Cashier Office for further processing. For receiving a domestic cheque, General Cashier should verify the Cheque Acceptance Guidelines, and then process the Cheque Receiving Procedure for receiving a cheque payment. Upon completion of the cheque receiving procedures, Official Receipt will be issued to the customer. For receiving a foreign cheque, General Cashier will be responsible for handing the cheque clearance procedures unt should be transferred to City Ledger upon received with the bank . Upon confirming the cheque clearance by receiving a bank remittance slip, the amount should then be transferred to City Ledger. -Telegraphic Transfer The method of telegraphic transfer could be arranged for City Ledger Payment. General Cashier should be informed to follow up with the operating bank. Upon received the bank remittance slip, the amount of City Ledger payment should be transferred to City Ledger through daily General Cashier Report. b.) Verification ProcessAccounts Receivable Section will be acknowledged the information of City Ledger payment through daily Front Office System Transfer as well as daily General Cashier Report.Upon received the information, Accounts Receivable Section will be responsible for verifying each of the payment received whether the detail of payment should be obtained. Otherwise, a further clarification should be conducted from the payment parties such as the City Ledger account holder.Upon verifying each of the detail payment, Account Receivable Section should be make sure that each settlement should be full of the billing amount. Otherwise and in case of any partial, short, over or unknown payment was found, a further clarification should be conducted with the payment parties such as the City Ledger account holder. In case of any argument or dispute against the billing amount, Credit Manager should be informed for further action.c.）Posting Process Upon completion of the verification process, each of the payment should be inputted into the individul City Ledger account through Accounts Receivable System on daily basis, in which the following requirement should be followed accordingly. -Posting should be conducted by itemize. -Previous posting reference should be used for mark payment. -The date of payment should be inputted. -The payment method should be inputted. -Description or Remark (if any) Upon completion of the inputting process the inputting list should be printed out from the computer system, and then verify whether each of the amount should be posted correctly. The updated payment posting list should be filed systematically for future reference.5. Rebate and AdjustmentAccounts Receivable Section will be responsible for maintaining all City Ledgers transaction, in which including the transaction of rebate and adjustment. Following will be introduced the procedures for handling of City Ledgers Rebate and Adjustment. Accounts Receivable Section should be followed up accordingly.Miscellaneous Charge VoucherFor any adjustment or Late Charge to be made for increasing the amount of City Ledger accounts, Miscellaneous Charge Voucher should be used for the posting authorization.Accounts Receivable Section should complete the Miscellaneous Charge Voucher by filling up the information such as explanation, date, and amount. All supporting document should be attached with the charge voucher for supporting , and the whole set of charge voucher should be forwarded to Credit Manager for verification.Credit Supervisor will be responsible for verifying the validity of the charge voucher, and approving the voucher for posting authorization. The approved charge voucher should then be returned back to Accounts Receivable Section for posting.Upon received back the approved charge voucher, Accounts Receivable Section will be responsible for inputting the charge voucher. The updated inputting List should be printed out and filed systematically for future reference.Rebate Voucher For any adjustment or rebate to be made for decreasing the amount of City Ledger accounts, Rebate Voucher should be used for the posting authorization. Accounts Receivable Section should complete the Rebate Voucher by filling up the information such as date,amount, and explanation. All supporting document should be attached with the voucher for supporting. Upon obtaining the signature from concerned Department for approval ( e.g. DOSM or FOM should sign for the revenue rebate of Room, F&B Manager should sign for the revenue rebate of restaurant charges, and etc.)， such rebate voucher should then be forwarded to Financial Controller for further approval. Accounts Receivable Section will be responsible for inputting the approved rebate voucher. The updated Inputting List should be printed out and filed systematically for future reference.6. Month End Closing Month End Closing of Accounts Receivable Sections activities is a part of Monthly Accounting Process Closing. Accounts Receivable Supervisor will be fully responsible for finalizing the following activities and reports at the end of each month.Standard Journal VouchersThe following standard journal voucher should be completed for processing of month end closing, in which the amount will be affected the General Ledger Accounts.-Credit Card CommissionThe credit card commission should be taken into accounts for each of the month. Accounts Receivable Section will be responsible for summarizing all the commission expenses, and then prepare a monthly standard journal. The information of the credit card commission could be obtained during the process of Credit Card Bill Sending by adding up all the summary vouchers.-Rebate and AdjustmentFor any amount of rebate or adjustment which affecting the General Ledger accounts, Accounts Receivable Section should prepare a journal voucher for booking into General Ledger.A schedule of Summary Miscellaneous Charge Voucher/ Rebate Voucher should be prepared. The schedule should be showed the detail for each of the charge voucher issued within the month, and then attach altogether with the approved charge vouchers for supporting the journal voucher.Credit supervisor will be responsible for checking the journal vouchers (JV) whether the entries should be prepared correctly. The JV should then be submitted to Financial Controller for final approval. Upon obtaining the approval from Financial Controller, the JV should then be forward Financial Accountant for further precess of General Ledger posting.-Revenue Rebate Summary Accounts Receivable Supervisor will be responsible for preparing a schedule of Revenue Rebate Summary and then forward to Financial Accountant as well as Cost Supervisor for internal cost allocation. The summary should be including the adjustment made within the month, and showed by each of the revenue center. -Checking for Posting Transaction Checking of the posting transaction should be conducted at the end of each month to ensure that all the transaction have been accomplished properly.Check with the Summary of General Cashier Report whether the transfer amount should be corrected.Check with the Journal Voucher prepared by Income Auditor whether the transfer amount should be corrected.Final check with the City Ledger Balance whether the balance should be matched between General Ledger and Accounts Receivable System.-Monthly Report Printing The following report should be printed out fromAccounts Receivable System for each of the month end closing. - Aging Report by all types which including all accounts- Deposit Account程序：第一部分：应收帐1. 应收帐事务a. ) 应收帐的来源 应收帐是收银员通过经已审定的结算程序将每日的房费、餐费、和其它收入中产生的应收帐的汇总。 b. 验证程序 从收入审计员那里收到每日凭单时，应收帐分部应该审核这些凭单的总和是否与电脑报表计算出的总数一致。 总额确认后，将所有的凭单分别归入挂帐帐户的不同子类别中，接着遵循下列特别要求进行信用授权检查。 应收帐分部负责检验每一个已结帐离店的团队、旅行社散客或商业帐户，每一笔用信用卡结算的帐目是否已获得信用授权。 应收帐分部负责核查转入员工帐的帐目，确认前厅部正确计算了折扣和其可享受的权利。c.) 输入程序。检查程序完成后，应通过应收帐操作系统将每天每一笔帐目输入相对应的个别帐户。输入完成后，应将输入的清单从计算机系统中打印出来以检查每个数据是否被正确的输入。另外，输入数据的总数应该与由客人帐目转来的总额相一致即每个凭单的累加数。如有错误