In fact, there is not much difference in the cost accounting of catering industry, but it is different from other industries in management. The key lies in picking materials and formulating strict ingredients procedures.

1. Borrow: raw materials

Loan: cash

2. Borrow: operating costs

Loan: raw materials

3. Borrow: operating expenses

Loan: raw materials

4. Carry forward. Because of the nature of the catering industry-there should be no "stock goods", what actually exists is only the turnover of one day, which is continuous and neglected.