The accounting process of catering accounting: First of all, you should determine the accounting method of related costs according to the scale of the enterprise and the requirements of accounting: for example, directly record the costs and then charge the expenses at the end of the month; First put in storage and record raw materials, record them in the cost after collection, and reduce the cost after inventory at the end of the month. Generally speaking, if your enterprise is small in scale and has low requirements for accounting, you can choose the first method first.

The cost of catering products should be the sum of living labor and materialized labor in the production process of catering products. However, due to the wide variety and sporadic quantity of catering products, it usually integrates production, sales and service. Therefore, in practice, it is difficult to strictly "materialize" the costs incurred. Instead, the labor costs, fixed assets depreciation expenses and enterprise management expenses consumed in the processing and production of catering products are included in the operating expenses or management expenses as the period expenses respectively.

Because catering products have the characteristics of many kinds and scattered quantities, in practical work, if the unit cost of each dish (or main course) is calculated, the work of cost calculation will be very heavy. In order to reduce the workload of cost calculation, the cost of catering products is usually calculated according to all or large categories. The total cost can be carried forward by "perpetual inventory method" and "field inventory method" respectively.

Perpetual inventory method:

Perpetual inventory system refers to a method to calculate and carry forward the total cost of sold catering products according to the actual quantity of raw materials used in the kitchen. Using this method, when calculating the cost of selling products, the account of "main business cost" should be debited and the account of "raw materials" credited.

It should be noted that if all the raw materials used in the kitchen are consumed and all the products are sold, then the total amount of raw materials used (that is, the debit amount of the main business cost account) is the total cost of catering products sold this month; If the raw materials collected in the current month are not used up in the current month, the cost of unused materials must be deducted when calculating the total cost of the sold catering products.

According to the regulations, the kitchen can keep the cost of raw materials used in the current month in the "main business cost" account; Materials should be returned to the warehouse, but if they continue to be consumed next month, for the sake of simplicity, you can go through the formalities of "false material return".

Actual inventory method:

Physical inventory method is based on the actual inventory of raw materials. An example is the method of raw material cost consumed by catering products sold in this period. This method is only applicable to small catering enterprises.

The calculation formula is: the total cost of catering products sold in this period = the opening balance of raw materials-the purchase amount of raw materials at the end of the period-the inventory amount of raw materials at the end of the period. The accounting department shall debit the "main business cost" account and credit the "raw materials" account according to the raw material cost calculated by the catering products sold in this period.