there are usually two methods for hotel catering industry to purchase raw materials: one is based on the "raw material requisition" put forward by the production department (kitchen, production and processing workshop), and the buyer should provide quotations from multiple suppliers and go through the procurement procedures after approval. After the purchase, the raw materials will be directly delivered to the production department, and after the acceptance and signature, the warehousing procedures will be handled, and the tickets will be submitted to the accounting department for accounting; The other is based on the "raw material requisition form" put forward by the warehouse keeper according to the quota management requirements. After purchasing, the buyer submits it to the warehouse for acceptance, and after filling in the "personnel warehouse form", it is submitted to the accounting department for entry. When the enterprise pays the price of raw materials and procurement expenses, it debits the subject of "materials in transit"; Credit the "bank deposit" account. When the raw materials are transported to the acceptance warehouse, the "raw materials" account shall be debited; Credit "goods in transit" subject.

for the subject of "raw materials", there are still some problems to be explained. "Raw materials" is an asset account, which is used to calculate the actual cost of various raw materials in the enterprise's inventory. When the purchased raw materials are accepted and put into storage and the raw materials are in surplus, they are debited to this account; When the consumption of raw materials and raw materials have a shortage, the credit is included in this account; The balance is debited, which indicates the actual cost of raw materials in stock. The "raw materials" account should be set up with a secondary account according to the material category for accounting, and a subsidiary ledger should also be set up for detailed accounting according to the variety.