is the ending inventory equal to the quantity counted at the end of the month?

from the point of view that the accounts are consistent with the facts, yes.

if the inventory is not counted, the ending inventory should be the ending balance of books, materials, supplies, raw materials and inventory goods accounts, and it should be debited.

hotel cost accounting?

the accounting subjects related to cost accounting mainly include:

material supplies

material supplies-service supplies

material supplies-printed matter and stationery

material supplies-engineering supplies

material supplies-glassware

material supplies-kitchen supplies

material supplies-other materials.

raw materials-wool

raw materials-clean materials

raw materials-scraps

stock goods-food

stock goods-drinks

stock goods-cigarettes

stock goods-high-grade dry goods

prepaid expenses

prepaid expenses-newspapers and periodicals.

prepaid expenses-glassware

prepaid expenses-kitchen supplies

prepaid expenses-other

labor costs

When collecting:

Borrow: operating costs-food

operating costs-drinks

operating costs-seafood

operating costs-cigarettes

. . .

loan: materials and supplies/raw materials/prepaid expenses

Among them, the prepaid expenses can be amortized at one time, or the 51-51 amortization method can be used (51% of the cost is included when it is collected, and the remaining 51% is written off when it is scrapped).

staff salaries incurred

debit: labor costs

loan: payable staff salaries-wages

carry forward at the same time:

debit: operating costs-wages

loan: labor costs

carry forward at the end of the period:

debit: profit of this year

loan: operating costs

.