Food is the energy source of human beings, especially in this era of "rampant eating", the temptation of food can be said to be very reflected. As long as merchants have suitable projects and choose good lots, it is the best time to be a catering industry in this era, and reasonable management and operation can make better profits.

However, according to the adjustment of the new tax policy, the catering industry is faced with many tax items. If it is a catering enterprise with a certain scale, it is best to ask a professional catering agent to keep accounts and do a good job in tax planning, which can save enterprise resources.

At the same time, people should also pay attention to the fact that bookkeeping in the catering industry is not as simple as many people think, and some small problems involved can be a template for learning in the accounting industry. There is also a lot worth learning, perhaps not a person who goes in and out of the accounting industry can hold it.

There are many subjects in accounting treatment and there is a subdivision of secondary subjects

The catering industry seems simple, but there are many subjects involved in accounting entries, such as the cost of main business, including the cost of vegetables, drinks and drinks purchased during operation, which will also involve the division of secondary subjects, but whether it is subdivided or not depends on the accounting habits.

Generally speaking, the more detailed you are, the better you can pave the way for tax returns. For example, operating expenses are also a subject, which may include gas, water and electricity charges, salaries of chef service personnel in enterprises, etc. This subject must be subdivided, so as to ensure the accuracy of enterprise personnel management and bookkeeping.

At the same time, in order to gain more customers, the catering industry often needs to adjust and decorate to attract attention. Curtains and decoration expenses also need to be included in the cost in time. Including the cost of renting a house in the catering industry, it is also necessary to make provision for "long-term prepaid expenses" according to the lease contract. Accounting staff need to establish a perfect accounting entry. There are also relevant regulations for catering agency bookkeeping.

cash book in catering industry is indispensable

It is best for cash book in catering industry to keep records in time and make an inventory at a fixed time every day, so as to ensure accurate and perfect management of books. Cash book is also very important for catering, not only because there are relevant regulations to be observed, but more importantly, it is convenient for accountants to make accounts for a long time. This is mainly because the daily purchase, sales and mechanical maintenance expenses in the catering industry are frequent, and it is very difficult to make monthly year-end accounts without keeping a journal inventory. At present, the catering industry involves many forms of income, including: cash, Alipay, WeChat and other payment platforms, bank cards, consumer cards, etc., which are still relatively complicated.