MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS GENERAL DEPARTMENT OF VOCATIONAL TRAINING
COURSE BOOK
Subject: Tourism and Hospitality Accounting
OCCUPATION: RESTAURANT MANAGER
LEVEL: VOCATIONAL COLLEGE
(Issued with Decision No. 120/QD- dated February 25, 2013 of the General Director of the General Department of Vocational Training)
Hanoi, 2013
COPYRIGHT STATEMENT
This document is a textbook and may be used in its entirety or excerpted for training and reference purposes.
Any other purpose that is deviant or used for unfair business purposes is strictly prohibited.
INTRODUCTION
Some introduction to the origin of the textbook:
This textbook was written according to the Pilot Project on developing vocational training programs and textbooks in 2011-2012 of TCDN - BLĐTBXH to serve as teaching materials for vocational college level.
Compilation process: Based on reference to textbooks and documents of experts in the field of accounting, combined with the practical requirements of the Restaurant Management profession, this Textbook was compiled with the active and effective participation of teachers with experience in teaching Accounting.
Relationship of documents with programs, modules/subjects: Based on vocational training programs and actual professional activities, occupational analysis, occupational skill standards, Tourism and Hotel Accounting is a complementary subject for the Restaurant Management profession. Nowadays, people's demand for travel is increasing, so tourism and hotel business activities are also developing very strongly. To ensure the effective tourism and hotel business process, mastering basic knowledge of tourism and hotel accounting is very necessary.
The general structure of the Tourism and Hospitality Accounting textbook includes 7 chapters:
Chapter 1: General accounting issues
Chapter 2: Accounting for cash capital and receivables Chapter 3: Accounting for raw materials and tools Chapter 4: Accounting for fixed assets
Chapter 5: Accounting for salaries and salary deductions Chapter 6: Accounting for production costs and calculating product costs Chapter 7: Accounting for sales and determining business results
After each chapter there is a system of questions and exercises to reinforce knowledge for learners.
The textbook is compiled on the basis of the State's regulations and references to many valuable domestic documents. However, the compilation process certainly cannot avoid certain shortcomings. The editorial board hopes and truly thanks the comments and assessments of experts and teachers who contribute to the editing to make the textbook more and more complete.
Hanoi, date….month….year 2012 Participated in editing
1. Editor-in-chief: Th.s. Tran Thi Thanh
2. CN. Dao Thuy Hang
INDEX
INTRODUCTION 2
TABLE OF CONTENTS 3
CHAPTER 1. GENERAL ISSUES IN ACCOUNTING 10
1. Accounting Concept 10
1.1. Accounting concepts 10
1.2. Measurements used 11
2. Roles and responsibilities of accountants 11
2.1. The role of accounting 11
2.2. Duties of accountant 12
3. Research subjects of accounting 12
3.1. Assets 13
3.2. Capital 14
4. Accounting methods 14
4.1. Accounting voucher method 15
4.2. Accounting method 18
4.3. Pricing method 20
4.4. Accounting synthesis and balance sheet method 21
QUESTIONS AND EXERCISES CHAPTER 1 23
CHAPTER 2. ACCOUNTING FOR CASH CAPITAL AND RECEIVABLES.....
........................................................................................................................25 1. Cash capital accounting ................................................................................ 25
1.1. Cash accounting 25
1.2. Bank deposit accounting 28
2. Accounting for receivables 32
2.1.Accounting for customer receivables 32
2.2. Accounting for deductible input VAT 34
2.3. Accounting for other receivables 36
QUESTIONS AND EXERCISES CHAPTER 2 39
CHAPTER 3. ACCOUNTING FOR RAW MATERIALS AND TOOLS AND EQUIPMENT ..43
1. Concept, characteristics, classification of raw materials and tools 43
1.1. Concepts and characteristics of raw materials and tools 43
1.2. Classification of raw materials, tools and equipment 44
2. Method of calculating raw material price, CCDC 45
2.1. Method of calculating the price of raw materials and fixed assets imported into the warehouse 45
2.2. Method of calculating the price of raw materials and finished goods in stock 46
3. Accounting documents and accounts used 48
3.1. Accounting documents used 49
3.2. Accounting accounts used 49
4. Accounting methods for some major economic transactions 50
4.1. Method of accounting for raw materials 50
4.2. Accounting method for tools and equipment 54
QUESTIONS AND EXERCISES CHAPTER 3 56
CHAPTER 4. FIXED ASSET ACCOUNTING 58
1. Concept and characteristics of fixed assets 58
1.1. Concept 58
1.2. Characteristics 58
2. Classification of fixed assets 59
2.1. Based on the form of expression 59
2.2. Based on ownership 60
3. Determine the original price of fixed assets 60
4. Accounting documents and accounts used 62
4.1. Accounting documents used 62
4.2. Content of account structure 62
5. Accounting methods for some major economic transactions 63
5.1. Accounting for increase in fixed assets 63
5.2. Accounting for fixed asset reduction 65
6. Fixed Asset Depreciation Accounting 68
6.1. Concept 68
6.2. Depreciation calculation method 69
6.2.3. Production-based depreciation method 74
6.3. Accounting methods for some major economic transactions 75
QUESTIONS AND EXERCISES CHAPTER 4 77
CHAPTER 5. SALARY ACCOUNTING AND SALARY DEDUCTIONS 79
1. General issues of payroll accounting 79
4
1.1. Concept and tasks 79
1.2. Forms of salary payment in enterprises 80
1.3. Salary fund and salary deductions 82
2. Accounting documents and accounts used 84
2.1. Documents used 84
2.2. User account 85
3. Accounting methods for some major economic transactions 86
3.1. Salary accounting method 87
3.2. Accounting for salary deductions 88
QUESTIONS AND EXERCISES CHAPTER 5 90
CHAPTER 6. PRODUCTION COST ACCOUNTING AND COST CALCULATION OF TOURISM PRODUCTS - HOTELS 94
1. Accounting for production and business costs 94
1.1. Concept of production and business costs 94
1.2. Classification of production costs 94
1.3. Objects and methods of production cost accounting 96
2. Product cost accounting 98
2.1. Concept of product cost 98
2.2. Cost classification 98
2.3. Subjects and methods of calculating product cost 98
3. Accounting documents and accounts used 103
4. Accounting methods for some major economic transactions 104
4.1. Direct materials accounting 104
4.2. Accounting for direct labor costs 105
4.3. General manufacturing cost accounting 106
4.4. Collection of production costs to calculate product cost 109
QUESTIONS AND EXERCISES CHAPTER 6 111
CHAPTER 7. SALES ACCOUNTING AND DETERMINING BUSINESS RESULTS IN TOURISM AND HOTEL ENTERPRISES 116
1. Sales Accounting 116
1.1. Basic concepts 116
1.2. Accounting documents and accounts used 117
1.3. Accounting methods for some major economic transactions 119
2. Accounting for sales costs 121
2.1. Concept 122
2.2. User account 122
2.3. Accounting methods for some major economic transactions 122
3. Business management costs 123
3.1. Concept 124
3.2. User account 124
3.3. Accounting methods for some major economic transactions 125
4. Accounting determines business performance 126
4.1. Concept 126
4.2. User account 127
4.3. Accounting methods for some major economic transactions 127
QUESTIONS AND EXERCISES CHAPTER 7 130
SUGGESTED ANSWERS TO SOME SAMPLE EXERCISES 134
TECHNICAL TERMS AND ABBREVIATIONS 149
REFERENCES 150
APPENDIX 150
SUBJECT
TOURISM AND HOSPITALITY ACCOUNTING
Subject code: MH10
Position, nature, meaning and role of the subject:
- Position: Tourism and Hotel Accounting is a basic technical subject in the vocational training program at the College level "Restaurant Management". This subject is arranged to be studied before the professional subjects.
- Properties:
+ Tourism and Hospitality Accounting is a theoretical subject combined with practical exercises.
+ End of course assessment is in the form of a final exam.
Course objectives:
+ Present basic knowledge of accounting: Concepts, roles, tasks, and objects of accounting.
+ Classify assets of accounting units.
+ State the accounting methods for the main economic transactions arising in the production and business activities of enterprises in general and Tourism - Hotel enterprises in particular according to current accounting standards and regimes of Vietnam.
+ Use accounting methods to record and reflect economic transactions arising during the production and business activities of the enterprise into relevant accounts and accounting books.
+ Have a positive and proactive attitude in the learning process.
+ Comply with the requirements of the accounting profession: honesty, accuracy, and science.
learn.
onion
+ Comply with the regulations on financial accounting regime issued by the State.
Course content:
TT number
Chapter name, section | Time | ||||
Total | Theory | Practice, Exercises | Check | ||
I | General accounting issues - Accounting concepts - Accounting role and tasks | 4 | 4 | 0 | |
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II | Accounting for cash and receivables Cash capital accounting - Accounting concepts and principles - Accounting methods for some major economic transactions Accounts receivable accounting - Accounting concepts and principles - Certificate of use - User account - Accounting methods for some major economic transactions | 7 | 5 | 2 | |
III | Accounting for raw materials and tools - Concept, characteristics, classification of raw materials and CCDC - Method of calculating price of raw materials, construction equipment - Accounting documents and accounts used - Accounting methods for some major economic transactions | 10 | 5 | 4 | 1 |
IV | Fixed Asset Accounting - Concept, characteristics, classification of fixed assets - Determine the original price of fixed assets - Documents and accounts used - Accounting method for some major economic transactions - Fixed asset depreciation accounting method | 12 | 7 | 5 | |
V | Payroll and allowance accounting | 5 | 3 | 2 |