The catering and hotel industry is a service-oriented enterprise that mainly sells tangible facilities and intangible services. Modern catering hotel industry should not only provide guests with comfortable and safe rooms and delicious dishes, but also develop into comprehensive services. The following mainly introduces the accounting process from the catering industry and the hotel industry. I. Catering industry (I) Main business process of catering industry The catering industry is an enterprise engaged in the processing and cooking of food and beverages, providing dining places and equipment for guests to eat, and providing service labor for guests. (II) Standard accounting 1. Direct consumption of meals (1) Standard entry: abstract: payment (payable) for XX meals: 5411 main business cost loan: 1111 cash, 1112 bank deposit (or: 2121 accounts payable) (2) Standard attachment: purchase invoice (with list), bank payment document (3). 2. Purchase of meals that need to be put in storage (1) Standard entry: abstract: payment (payable) for XX meals: 1211-loan for meals: 1112 bank deposit (or: 2121 accounts payable) (2) Standard attachment: purchase invoice (attached list), meal receipt document and bank payment document (3) Standard attachment review process: purchase invoice is made by The receipt of meal materials shall be signed by the purchaser, warehouse keeper and department manager. 3. The kitchen takes the meals (summarized at the end of the month) (1) Standard entry: Abstract: Transfer of meals from the dining room to the kitchen: 5411 Main business cost loan: 1211— Dining room (2) Standard attachment: transfer sheet, and meal inventory table (3) Standard attachment review process: the transfer sheet is signed by the warehouse keeper and the chef of the kitchen. The meal inventory table shall be signed by the keeper and the department manager. The reduction number in the meal inventory table is consistent with the summary number in the transfer document. 4. Account the unpaid meals that have been put in storage at the end of the month (1) Standard entry: Summary: Account of the unpaid meals that have been put in storage: 1211— Account payable for the meal warehouse loan: 2121 (2) Standard attachment: receipt of meals (3) Standard attachment review process: the receipt is signed by the buyer, keeper and department manager. 5. Commercial drinks that can be directly sold, such as purchased drinks, are accounted for by the selling price method. If they enter the wine reservoir at the selling price, the difference between the selling price and the cost is poor. (1) standard entry: abstract: payment (payable) for XX drinks and other loans: 1211-wine reservoir loan: 1112 bank deposit (or: 2121 accounts payable) 1211-food and beverage material difference (2) standard attachments: purchase invoices (attached list), wine and other receipt documents, bank payment documents (3) standard attachment review process: purchase invoices are made by The receipt of drinks and other goods shall be signed by the purchaser, warehouse keeper and department manager. 6. Enter the unpaid drinks that have been put in storage at the end of the month (1) Standard entry: Abstract: Account entry of the unpaid drinks that have been put in storage: 1211— Liquor Reservoir Loan: 2121 Accounts Payable 1211— Food and beverage material difference (2) Standard attachment: Wine receipt (3) Standard attachment review process: The receipt is signed by the buyer, keeper and department manager. 7. Transfer of wine between wine reservoir and restaurant (summarized at the end of the month) (1) Standard entry: Abstract: Transfer of wine from wine reservoir to restaurant: 1211-Restaurant loan: 1211-Wine reservoir (2) Standard attachment: wine transfer form and the month-end wine inventory form of wine reservoir keeper (3) Standard attachment review process: The wine transfer form is signed by the warehouse keeper and the restaurant wine keeper. The liquor inventory table shall be signed by the keeper and the department manager. The decrease in the inventory table this month is equal to the increase in drinks in the restaurant this month. 8. Write down the cost of unused meals in the kitchen at the end of the month (1) Standard entry: Abstract: Write down the cost of inventory meals at the end of the month: 1211-kitchen loan: 5411 main business cost (2) Standard attachment: kitchen inventory form (3) Standard attachment review process: the kitchen inventory form is signed by the chef and department manager. The same amount in the next month is transferred from 1211 kitchen to the main business cost. 9. At the end of the month, transfer the drinks sold in the restaurant to the cost, and share the material difference (1) Standard entry: Abstract: Transfer the drinks sold in the restaurant to the cost in XX month: 5411 main business cost loan: 1211— Restaurant abstract: Share the material difference in the restaurant's drinks sold in XX month: 5411 main business cost loan (red letter): 1211— catering material difference (red letter) (2) Standard attachment: 1. The restaurant wine inventory table shall be compiled and signed by the restaurant wine keeper, and reviewed and signed by the department manager. The added drinks in the inventory table this month are consistent with the drinks transferred to the restaurant by the wine reservoir, and the reduced drinks in this month are consistent with the sales drinks report, which is used as the basis for transferring costs. 11. Payment by cashier in restaurant (1) Standard entry: abstract: XX meal fee paid by restaurant in advance: 1111 cash: 1112 bank deposit loan: 5111 main business income-catering income (2131 advance payment) (2) Standard attachment: payment slip, invoice issuance application form, invoice separately stored document: restaurant report form, and menu (3). The total invoice amount is equal to or less than the payment amount. II. Hotel industry (I) The main business process of the hotel industry A hotel is an enterprise that provides accommodation, other facilities and services to its guests. (II) Standard accounting 1. Purchase of disposable spare parts in guest rooms (1) Standard entry: Abstract: Payment (payable) for XX disposable spare parts: 1211-Spare parts bank loan: 1112 bank deposit (or: 2121 accounts payable) (2) Standard attachment: purchase invoice (with list), receipt document (3) Standard attachment review process: purchase invoice. 2. Costs directly attributable to the housekeeping department. (1) Summary of standard entry: Payment (payable) of XX washing fee Entry: Debit: 5411 main business cost loan: 1112 bank deposit (2121 accounts payable) (2), standard attachment invoice and detailed list (3), standard attachment audit process expense invoice shall be signed by the person in charge, department manager and person in charge of the unit. 3. Housekeeping department receives disposable spare parts (summarized at the end of the month) (1), standard entry summary: Housekeeping department receives disposable spare parts entry: borrowing: 5411 main business cost loan: 1211-spare parts warehouse (2), standard annex: spare parts requisition form, month-end spare parts inventory table (3), and standard annex review process. The one-time spare parts requisition form is collected by housekeeping department personnel, kept by warehouse and signed by department manager. The month-end inventory table shall be signed by the keeper and the department manager. 4. Receipt of room income from the front desk (1), summary of standard entries: Receipt of room income from the front desk, etc. Entries: Borrow: 1111 cash (1112 bank deposit, 1131 accounts receivable) Loan: 5111 main business income-room income-catering income (collected) (2), standard attachment invoices, payment bills, bank receipts, and bills transferred between restaurants and rooms. In triplicate, the financial department, dining room and guest room shall store the documents separately: daily income report, accommodation registration form (3) and standard attachment review process. The financial personnel in charge of income shall check the report and accommodation registration form, and the cashier will collect the money after it is correct. The financial supervisor examines the statements and vouchers. Third, the recovery of accounts receivable and the advance payment. Because of the particularity of its operation, restaurants and hotels generally allow units with good credit to sign bills for consumption. Restaurants and guest rooms will regularly summarize the bills of the signing customers to the department responsible for clearing the debts, which will clear the debts. (I) Recovering the debt 1. Summary of standard entries: XX room income, catering income, conference room income, etc.: Borrowing: 1112 bank deposit loan: 5111 main business income (1131 accounts receivable) (2), standard attachment invoice, bank receipt and guest consumption bill are stored separately: income statement, restaurant menu, accommodation registration form (3), standard. The financial supervisor examines the statements and vouchers. (II) Advance payment 1. Summary of standard entries: XX entries in advance: Borrowing: 1112 bank deposit loan: 2131 advance payment 2. Standard annex: bank receipt industrial enterprise accounting: from material procurement to product sales is a complete set of processes. First, 1. Purchasing materials: products involved in warehousing, input tax, Payment, etc.
Borrowing: raw materials
taxes payable-input tax
Loan: bank deposit/accounts payable
If the planned price is used, it has to go through the transition with the material purchase subject, and there is a difference in material cost
2. Producing other materials
Borrowing: production cost/manufacturing cost
Lending raw materials
. Welfare expenses, etc.
Borrow: production cost-salary/welfare expenses/union expenses/vocational education expenses/social insurance (part of which is in manufacturing expenses and management expenses)
Loan: cash/bank deposits, etc.
4. Carry-over cost
Borrow: production cost
Loan: manufacturing expenses
Borrow: At the end of the month, we should also calculate the material variance rate and calculate the Chen Ben variance of distribution materials
5. Realize sales, make income and carry forward sales costs
Borrow: bank deposits/accounts receivable
Loan: main business income
Taxes payable-VAT payable
Borrow: main business cost
Loan: inventory goods
That is, industry.