accounting methods for catering industry

1. If the other party can provide formal invoices, vegetables and meat can be directly recorded? Main business cost? .

if there is a warehouse, rice oil and seasoning can be recorded first? Raw materials? , recorded when collecting? Main business cost? Without a warehouse, the other party can also provide a formal invoice, or can it be directly credited? Main business cost? .

gas, can be recorded? Operating expenses-gas expenses? .

2. the purchased drinks and beverages, if any, can be recorded in the warehouse first? Stock goods? , after the sale, carry forward the cost; If you are qualified to sell cigarettes, the accounting method is the same as before. If not, part of your income and cost should be handled in line with the business scope of the business license.

3. Is the chef's salary credited? Operating expenses-wages? , cannot be recorded in the cost. Can the wages of service personnel also be credited? Operating expenses-wages? , other management personnel, credited to? Management expenses-salary? .

in general, wages should be accrued first.

4. is the decoration fee credited? Long-term prepaid expenses? The amortization period refers to the lease contract period.

5. Curtains, carpets and treatment methods are the same as my ideas.

6. When warehousing, the entry:

Debit: main business cost/raw materials/inventory goods

Loan: accounts payable-* * company

Payment:

Loan: accounts payable-* * company

Loan: bank deposit/cash

No matter what the other party is.

(2) Accounting entries for catering industry:

1. Record the income (classification: dishes, drinks, cigarettes, etc.) at ordinary times, and record the expenses by department. At the end of the month, summarize the sales cost, raise depreciation, raise taxes, issue statements and buy invoices, which is basically all.

2. Purchase the supplies in the workshop, such as vegetables and seasonings, and record them according to the bills and acceptance bills.

Borrow: raw materials

Loan: cash (or bank deposit)

3. Record them according to the picking list of the workshop.

Borrow: operating costs

Loan: raw materials

4. Inventory the remaining materials in the workshop at the end of the month. Account entry according to the inventory table

Debit: operating cost (red letter)

Loan: raw materials (red letter)

5. Carry-over cost (actual amount of operating cost this month-the number of inventory at the end of the month)

Debit: profit this year

Loan: operating cost

6. At the beginning of next month, record the remaining materials in the inventory table of last month in the next month's account (.

Borrowing: operating costs

Lending: raw materials

Taxes paid by the catering industry are business tax, so profit and loss = operating sales-operating expenses (materials \ wages \ expenses \ other miscellaneous expenses, etc.)

When obtaining operating income:

Borrowing: cash \ bank deposits

Lending: main business income

. When paying wages and other expenses:

Debit: operating expenses-secondary account

Loan: cash

When carrying forward costs and expenses at the end of the month:

Debit: profit of this year

Loan: operating expenses

Operating income carried forward at the end of the month:

Debit: main business income

Loan: profit of this year

. Time:

Borrow: this year's profit

Loan: profit distribution

When losing money:

Borrow: profit distribution

Loan: this year's profit

Go to the tax bureau to file tax returns at the beginning of next month:

declare and pay at the corresponding tax rate of profit *.

(3) Cost accounting of catering industry:

The main procedures of daily cost accounting are as follows:

1. The raw materials (vegetables, meat, poultry, fruits, aquatic products and seafood) that need to be directly purchased and collected in the kitchen on the same day must be before 5 pm the previous day, and the replenishment must be completed by the kitchen foreman before 2 pm that day. After being reviewed by the chef. The buyer shall organize the purchase according to the requirements, and the receiving group shall accept the goods according to the quantity and quality requirements on the purchase order, and the catering department shall send a chef to supervise the acceptance quality. If it does not meet the requirements, it must put forward the return or replenishment on the same day. Fill in the kitchen raw material acceptance form after acceptance, add the kitchen raw material acceptance form after the end of business every day, and fill in the kitchen raw material purchase summary form.

2. Raw materials (dry goods, condiments, food, etc.) collected from the kitchen to the warehouse shall be filled out by the kitchen foreman according to the needs of the day, submitted to the chef for examination and approval, and the voucher shall be collected from the warehouse. After the warehouse keeper has completed the examination and approval procedures, it shall be delivered according to the order. After the business is over every day, the Warehouse Requisition Form shall be added and the Summary Form for Collecting Catering Raw Materials shall be filled in.

3. After the end of business every day, the kitchen foreman will make an inventory of the surplus raw materials, seasonings and semi-finished products, and fill in the Daily Report of Inventory of Kitchen Raw Materials, which will be reviewed by the chef and summarized.

4. After the end of business every day, the bartender at each bar in the restaurant fills in the Daily Report of Liquor Invoicing and Inventory according to the Warehouse Requisition and the Liquor Sales List.

5. According to the night audit report, the financial daily auditor fills in the Daily Report of Catering Business Income and the Daily Report of Catering Discounts.

6. The cost accountant shall summarize and calculate the Daily Report of Catering Business Income, Daily Report of Catering Discount, Daily Report of Kitchen Raw Material Purchase, Daily Report of Kitchen Raw Material Requisition, Daily Report of Kitchen Raw Material Inventory and Daily Report of Food and Beverage Bar Liquor Invoicing, and fill in the Daily Report of Catering Cost, and report it to the manager of finance department, catering manager and chef before 9: 11 the next morning. Do a good job in cost analysis to stop waste.

7. First, add up all your expenses, such as room, water and electricity, and the cost of hired workers, and then look at the geographical location of the store you choose. If it is a busy area in the city, things will be a little more expensive, and the location will be almost cheaper. You should consider it yourself. Then look at your vegetable price, how much the raw materials are, and how much profit you can achieve. After that, divide the previous sum by 31 days, which is your daily cost, and then see how many dishes you buy to reach this number, and the rest is your net profit!

8. There are the following formulas for the cost of catering industry:

Cost of raw materials consumed in the current period = raw materials at the beginning+raw materials purchased in the current period? Raw materials balance at the end of the period

cost price = purchase price/(finished product rate * feeding standard (quantity))

gross profit rate = (sales price? Raw material cost)/sales price *111%

sales price = raw material cost /(1- gross profit rate)

sales price = raw material cost+gross profit amount

or

sales price = raw material cost *(1+ addition rate)

or

sales price = raw material cost+addition amount <

gross profit rate = addition rate /(1+ addition rate)

raw material value = raw material value-(sub-material quantity * unit price+waste quantity * unit price)

net material quantity = raw material quantity-waste quantity

net material unit price = net material value/net material quantity.