1. The raw materials purchased in the kitchen should be filled in when they are put in and out of the warehouse, and the raw material warehousing/outbound order should be written, and the quantity, name and amount of the materials should be clearly filled in;

2. Receiving the catering industry, it is necessary to determine the accounting method of related costs according to the scale of the enterprise and the accounting requirements:

1. For example, directly record the costs, and then charge the costs at the end of the month;

2. Purchase and warehousing are recorded in raw materials first, collecting is recorded in cost expenses, and then the cost is charged at the end of the month.

3. Generally speaking, if your enterprise is small and the accounting requirements are not high, you can choose the first method to make accounts:

1). The purchased rice oil and seasoning can be checked and put into storage first:

Borrow: raw materials-main materials/seasonings/meat, etc.

Loan: cash on hand/bank deposit,

2.

Loan: raw materials-main ingredients/seasonings/meat, etc.

3.) The salaries of chefs and service personnel can be:

Borrow: operating expenses-gas expenses;

debit: operating expenses-salary;

debit: management fee-salary (salary of managers);

loan: salary payable to employees

4.) purchased drinks and beverages:

loan: stock goods-drinks/beverages, etc.

loan: bank deposit/cash on hand

3. In general, the carry-over cost of raw materials consumed by restaurants/kitchens at the end of the month is reversed. That is, consumption in the current month =

Loan: raw materials-main materials/auxiliary materials (the amount is the amount calculated after counting)

4. After counting the warehouse inventory and carrying out the above debit/credit business, the debit of raw materials on the books reflects the ending balance of the inventory, which is the biggest difference between the catering industry/kitchen and other industries in carrying forward the main business cost.