How to deal with the free catering industry? How to make accounting entries?
When buying vegetables:
Borrow: raw materials, inventory goods, etc. -XXX details
Loans: bank deposits
When actually collected:
Debit: main business cost
Loan: raw materials, etc.
For the income to be entered, carry forward the catering cost.
Borrow: management expenses-business entertainment expenses
Loan: income from main business
Carry-over cost:
Debit: main business cost
Borrow: raw materials -xxx (materials bought by grocery shopping)
Knowledge extension: introduction of coupons, dishes and snacks in catering industry.
Coupon: A voucher given by an enterprise to guests for spending in our store within a certain period of time. It is determined according to the amount of consumption of the guests. Most coupons are in 20 yuan -500 yuan.
Giving away food: When guests eat and spend on the same day, the enterprise will give away other food for free according to the importance and consumption amount of the guests.
Erase zero: it means that the cashier at the bar of the catering enterprise will give a certain cash discount when the guest checks out in cash. For example, the hotel cashier erasure does not exceed 10 yuan.
Summary: Coupons, dishes and snacks are the same in nature, and all refer to giving corresponding discounts to guests. Accounting personnel should pay attention to whether their daily income is confirmed according to the total amount or the net amount after deducting the above discounts.
How does catering accounting calculate discounts?
Debit: bank deposit
Sales expenses-discount
Loan: income from main business