Mr. Wang, an accountant from Tongbo:

Costs include imported raw materials (vegetables, meat, seafood, etc.), as well as seasonings collected from the warehouse, etc. Anything related to dishes is included in the costs. The expenses are rent, personnel salary, water and electricity expenses, office supplies and so on. 2. The cash received every day is cash book:

Daily income: debit: cash loan: daily expenditure of income: debit: operating cost loan: cash 3. Details of current account can be set according to suppliers. The cost is divided according to the actual occurrence of the hotel. For example, in general, the main cost items can be divided into: drinks: (including liquor, red wine, beer and drinks); Cigarettes; Seafood; Vegetables; Cereals and oils; Dry tuning; Fuels; Chemical agent; Other classes and so on. 4. The accounting of catering industry is completely in accordance with the accounting method of commercial accounting, and all invoiced and non-invoiced income is recorded as operating income, the price of purchased raw and auxiliary materials is recorded as cost, and all other expenses are recorded as three expenses. You can set the main business income, and then set a main business cost and operating expenses. Operating income-main business cost-corresponding operating expenses = profits. All expenses incurred in the current period can be included in operating expenses. 5, can refer to small business accounting to do. If it's just a running account, as long as the total income of 1 days MINUS the total expenditure of one day is the profit of that day. Accumulated one month can be summarized, which is the monthly profit.