The main accounting entries involved in the bar catering industry are: Specific accounting, the general process and entries: 1) the purchase of vegetables and other raw materials debit: raw materials - vegetables Raw materials - meat credit: cash / accounts payable 2) the payment of labor wages, accrued and issued debit: cost of doing business credit: payable employee remuneration -(3) Purchase of auxiliary materials Debit: Cost of doing business Credit: Cash (4) Purchase of equipment eligible for fixed assets, such as air conditioners Debit: Fixed Assets Credit: Cash / Bank Deposits / Accounts Payable (5) Payment of rent, utilities, etc. Debit: Operating Expenses-Rent (6) Income borrow: cash / accounts receivable credit: main business income (7) income deposited in the bank borrow: bank deposits credit: cash (8) depreciation borrow: business expenses credit: accumulated depreciation (9) calculation of taxes borrow: the main business taxes and surcharges credit: taxes payable - business tax Taxes payable - urban construction tax Taxes payable - education surcharge 10) Carry forward costs and expenses at the end of the month debit: cost of doing business credit: raw materials debit: profit for the year credit: cost of doing business operating expenses main business taxes and surcharges Income tax expense 11) Carry forward income debit: income from main business credit: profit for the year 12) Carry forward the distribution of profits ( If the loss, the opposite entry) debit: profit for the year credit: profit distribution - undistributed profit