ОСОБЛИВОСТІ БУХГАЛТЕРСЬКОГО ОБЛІКУ ВИТРАТ ТУРИСТИЧНОГО ТА ГОТЕЛЬНО-РЕСТОРАННОГО БІЗНЕСУ

Abstract

The article identifies common and distinctive features in the areas of activity, composition and cost accounting of tourism and hotel and restaurant services. To this end, the study highlights and clarifies such economic categories as "travel agent costs", "tour operator costs", "hotel costs" and "restaurant costs", their classification and place in accounting, identified and justified choice of methods of accounting for travel and hotel and restaurant enterprises, considered correspondence of accounts, through which the accounting of costs of these enterprises, the conditions for the application of 8 or 9 class of the Chart of Accounts for these enterprises. Creation of the tour by the tour operator causes the occurrence of costs, which are accounted for in accounts 23 "Production", sub-account "Production of tourist services", 91 "General production costs", sub-account "General production costs of tourist services", 92 "Administrative costs", 93 "Sales costs" , 94 "Other operating expenses", 95 "Financial expenses", sub-account 903 "Cost of sold works and services", sub-account of the second order "Cost of sold tourist services". In accounting, the cost of hotel services is formed on account 23 "Production", from where it is debited to sub-account 903 "Cost of work performed and services". In this case, if the hotel has separate units (laundry, dry cleaning, storage room, etc.), the costs of their activities can be accounted for in separate sub-accounts opened for account 23. Accounting for other operating expenses of the hotel is on accounts 91, 92, 93, 94. The specificity of the restaurant business is that it has features of production, retail and services, which is not a characteristic feature of most businesses in other sectors of the economy. Among the problems associated with the accounting of the restaurant business, we can highlight the composition of costs, methods of accounting for certain types of costs (including the cost of salaries to waiters, depreciation and maintenance of trade equipment, advertising costs, rental costs, depreciation and amortization and maintenance of premises and dining room equipment and others).