| The accounting department usually lead by a controller, who relies on a number of procedural safeguards,he holds the responsibility to distribute responsibility to various staff members who operate with various accounting functions.
Inventory control Inventory control is often coordinated through the accounting department. Although some departments perform inventories of their supplies for their own benefits, department chief or supervisors should not conduct major inventories for their own departments. Sequential Numbering System All order forms, blank checks, invoices and other forms required for a specific function in the hotel should be provided in a sequential numbering system. Every number should be accounted for any voids. Any variation from sequential control may allow an employee to misuse a purchase order, invoice. Check writing equipment and signature plates should be secured. Bank Deposits A member of the staff in smaller properties frequently handles bank deposits. Larger properties on other hand often have their bank deposits picked up by an armored car service. In both instances, every effort should be made to avoid either a typical pattern of pick-up by the outside service or a routine of an individual, route, and time of delivery to the bank by a member of accounting department. Users who found this page were searching for:
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