Hotel activity in Mexico is booming, being an important branch for National Income, so it is important for the Bachelor of Public Accounting to study its registration, administration and operations.
HOTEL CONCEPT.
It is the place that provides lodging and food, as well as it is the place of entertainment for the traveler, it is considered as a public building, a domestic service institution and operates in a structure designed to obtain profits.
CLASSIFICATION OF HOTELS.
In Europe there is a way of classifying hotels by categories which is also used in our country in a similar way and according to their services and quality, we classify them from 1 to 5 stars or Gran Turismo.
These categories are evaluated according to the following table:
| SERVICE | SCORE | |
| ROOM | 40 | |
| MAIN SERVICES | 25 | |
| COMPLEMENTARY SERVICES | 10 | |
| PHYSICAL INSTALLATION | fifteen | |
| ADMINISTRATIVE AND SERVICE PERSONNEL | 10 | |
| TOTAL | 100 POINTS. |
There is an evaluation by the Ministry of Tourism.
www.sectur.gob.mx
Among the factors to consider in the previous lines we have:
Room with bathroom and closet …………………… 40 pts.
- a) Space or area of 12 to 20 m 2 or more b) Conditioning of the environment (air conditioning) c) Coatings (carpets, linoleum, rugs, etc.) d) Audiovisual equipment (tv, videos) e) Box Spring and mattress f) Curtains g) Chest of drawers or dressing table h) Desk or table i) Telephone j) Bureau k) Chair and armchairs l) Wall coverings m) Lamps n) Decorative objects o) Miscellaneous.
Main services.
- Restaurant.Cafetería.Room for banquets and / or conventions.Lobby.Service Room.Centro Nocturno.Alberca.Bar.
Complementary services.
- Aesthetics. Tobacco shop. Car rental. Travel agency. Boutiques. Laundry and dry cleaning. Pharmacy. Recreation area. Commercial area. Medical Service.
Physical installation.
- Location. Property quality. State of conservation. Special facilities.
In reference to the physical stadium of the facilities these will be evaluated from minimum to excellent.
- Administrative and Service Personnel.
For a hotel to be classified within the 5-Star type, it is essential that it have a full administrative and service staff according to the list described below, otherwise the classification would be lower.
- Bilingual manager or manager Bilingual assistant manager or deputy manager Shift assistant manager Food and beverage manager Bilingual banquet manager Bilingual sales manager Reservations manager Public relations manager Bilingual receptionist Bilingual receptionists Bilingual manager Credit. Bilingual ATMs. (General Cashier and departmental cashiers) Head of maintenance. Specialized maintenance staff. Surveillance and security staff. Bilingual manager. Chef of kitchens. Bilingual dining captain. Bilingual waiters. Housekeeper. Room or floor supervisor. Proportion appropriate to the number of rooms. Bilingual bellboy. Uniformed bilingual buttons. Valet service.
In summary, to classify a hotel, the total number of points obtained or collected in all the aspects mentioned above would be taken as follows:
| EVALUATION | ||
| From 50 - 59 points | 1 STAR | |
| From 60 - 69 points | 2 STARS | |
| From 70 - 84 points | 3 STAR | |
| From 85 - 94 points | 4 STARS | |
| From 95 - 100 points | 5 STARS |
The Ministry of Tourism has organized a very similar system, in order to give hoteliers the opportunity to self-classify their establishments.
For this purpose, the questionnaire must be requested, which contains the elements that must be met by a lodging establishment of a category from 1 to 5 stars or Gran Turismo, which is the maximum classification.
The ranges or classifications are determined by the requirements that are met, according to the following scale:
| EVALUATION | ||
| GREAT TOURISM | 108 Requirements | |
| 5 STARS | 96 - 101 | |
| 4 STARS | 71-76 | |
| 3 STAR | 47-52 | |
| 2 STARS | 33-37 | |
| 1 STAR | 24-27 |
The procedure for determining the category is as follows:
- Verification visit by personnel authorized by the Ministry of Tourism. Application of the classification questionnaire. Delivery of a copy of the result of the application of the questionnaire to the service provider indicating the resulting category.
DESCRIPTION OF THE ACTIVITIES OF A HOTEL.
The services provided by hotels can be classified as:
- Main Secondary
Among the main ones are: lodging, restaurant, bar.
The secondary ones are: dry cleaning, laundry, telephones, parking, hairdressing, etc., everything that makes the visitor's stay more comfortable.
MAIN OPERATIONS AND ADMINISTRATIVE CONTROL.
LODGING:
The lodging operation begins when a reservation is received at the hotel. The details of the future guest are recorded on the Reservation Sheet, once it has been previously verified if there are rooms available on the required date. At the end of the day the reservation sheets are registered in the Concentration of Reservations of the Day. It is important that once the hotel has accepted the reservation a deposit corresponding to the amount of one night is required.
REGISTRY
When the guest shows up at the hotel, they must write down their information on a registration card provided at the hotel reception. 4 copies must be made, to be sent to: the occupation board, telephone switch, clothing department and the information board.
The purpose of this record is:
- Visually know the rooms that are occupied and the vacancies. Possess the data of the guests and if necessary give information to third parties. Take calls received or requested by the guests. To verify the cleanliness and order of the room occupied by the mistress of keys in your daily reviews.
STATEMENT OF ACCOUNT.
Immediately after registration, the corresponding Account Statement must be opened, in which all the services consumed by the guest, day, cost, room and the balance he carries will be noted; It must be foliated, being desirable that it coincides with that of the registration card and that it contains the fiscal requirements.
CLEANING AND SUPERVISION OF ROOMS.
HOUSEKEEPER'S REPORT
Every day, the clothing department must make a physical verification of the occupied rooms to attend to the cleaning services of the room, make beds, put clean towels, accessories, check the consumption of the service bar, report any failure in the facilities and it will be the responsibility of housekeepers and housekeeper prepare a report.
The original should be sent to the reception office and the copy to the accounting department.
REPORT OF THE OCCUPATION OF ROOMS.
The reception will prepare a report noting the number of rooms occupied, empty, out of service, courtesy, the number of people and room cost. Send the original to management and the copy along with the nightly auditor's report to the accounting department for verification and registration.
THE NIGHT AUDITOR.
It is responsible for:
- Review and verify the daily income reports in each department, as well as the cash cuts. Verify that the concepts contained in the departmental reports are registered in the guest accounts. Verify the correction of individual guest balances. Prepare the Night Auditor's report to report the income received to each department. Compare the housekeeper's report with the room occupancy report. Verify that the total amount of income reported in the room occupancy report matches the total balance of the cash register.
FOOD AND DRINKS:
The restaurant service provided by the hotels is made up of two sections: the kitchen and the dining room.
THE KITCHEN.
Food processing costs and expenses are controlled and determined.
DINING ROOM.
The income from the sale of food is controlled and quantified.
FOOD EXPENSES AND COSTS.
The most important kitchen expenses and costs are food, there are those that are easy to decompose or perishable, and those that last. Perishables are charged directly to cost of sales and the others are taken to a warehouse and then with exit vouchers they are taken to the same cost account.
INCOME.
THE COMMAND.
The control is carried out by means of a command, a list where what is consumed by the guest is written without prices, foliated, which must be issued in 3 times, the original will be sent to the chef so that the food is prepared, the next to the cashier to formulate the checking account and the other to the checker, who supervises the preparation of the formulated food.
CHECK ACCOUNT.
With the copy of the command, the cashier will formulate the checking account, which is a note where consumption is written with amounts and will be noted in the daily sales report.
The report once totaled is sent to the accounting department along with the envelope containing the cash cut or ATM report.
OTHER SERVICES.
Secondary services such as laundry, dry cleaning, telephones, etc. They should be recorded in special notes that will be detailed according to their nature. These notes are concentrated in a daily report of each service.
Title: "HOTEL ACCOUNTING"
Contributed by: Maria Elena Gonzalez - [email protected]
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