The accounting statements of restaurants can only reflect the assets owned by restaurants, but if you want to reflect the assets of bars, you can register a restaurant chain company and include both restaurants and bars in the company.

The statements of the catering industry only reflect three items, namely, cost, income and profit. However, the fixed costs and variable costs are reflected in the costs, such as rent and employee salaries, while daily shopping, water, electricity and taxes are variable costs. Income can be a sum of data, that is, the amount of running water, and profits are also reduced. The financial statements of catering can reflect three data.

calculate and fill in the column according to the account balance of the subsidiary ledger. For example, the item "Accounts Payable" needs to be filled in according to the final credit balance of the related detailed subjects to which the two subjects "Accounts Payable" and "Prepayment" belong; "Accounts receivable" items need to be filled in according to the final debit balance of the related detailed subjects to which "accounts receivable" and "advance receipts" belong.

Extended information:

Based on the principle of accounting balance, the balance sheet divides the transactions of assets, liabilities and shareholders' equity that meet the accounting principles into two blocks: assets and liabilities and shareholders' equity. After accounting procedures such as entry, transfer, ledger, trial calculation and adjustment, the balance sheet is based on the static enterprise situation on a specific date. In addition to debugging, business direction and preventing disadvantages within the enterprise, its report function can also let all readers know the business situation of the enterprise in the shortest time.

Baidu Encyclopedia-Balance Sheet