Problem description:

What subjects did the catering industry buy (vegetables, toothpicks, napkins), and whether the cleaned beer bottles and cartons were recorded as "other business income" or "non-business income"? What does the rent include? What does the chef's salary include? Thank you for your advice! ! Can you give me some examples of how to handle specific accounts? You can send some examples to my mailbox. My email address is gaoge64859@ 163. Thank you teacher!

Analysis:

1。 These bought by the catering industry can be directly included in the main business cost.

Debit: main business cost

Loan: cash (bank deposit)

2。 Cleaned beer bottles and cartons should be included in non-operating income.

Borrow: cash

Loan: non-operating income

3。 If the rent is paid in one year, it is included in the prepaid expenses, and if it is paid every month, it is included in the management expenses-rental expenses.

Borrow: prepaid expenses

Loan: cash (bank deposit)

Borrow: management fee

Loan: cash (bank deposit)

4。 The chef's salary is also included in the main business cost.

Debit: main business cost

Credit: cash