except for a part of the catering raw materials purchased by buyers, a large part of them are delivered by contracted suppliers. All drinks and snacks in the catering bar are delivered by the supplier. Raw materials and other materials, whether purchased by buyers or delivered by suppliers, are all accounted for by accounts payable. However, the purchaser needs to borrow a certain amount of reserve fund as the turnover, which is managed as the reserve fund, that is, the borrowed reserve fund is the basic fund for the purchase. When the purchaser reimburses the purchase account, he will pay cash according to the reimbursement amount, and the original borrowed reserve fund will not be deducted.

the buyer's raw materials can be kept in the warehouse or not. After receiving the raw materials that need to be kept in the warehouse, the warehouse keeper will check and accept the invoices and objects in detail, and the raw materials that are not kept in the warehouse will be directly accepted by the kitchen or department. After acceptance, the raw materials warehouse list will be filled out in duplicate. In case of shortage of quantity, nonconformity of quality or incorrect variety found during acceptance, the reasons shall be found out in time, and the buyer shall go through the formalities.

it should be pointed out that most of the fresh raw materials and dry goods purchased by hotels are delivered by local suppliers or purchased locally by buyers, and there are no transportation and miscellaneous fees. Therefore, it is convenient and fast to directly calculate the direct business cost, main business cost, raw materials, materials and other subjects without passing the material purchase subject.

　2。 Accounting of raw materials issued

In addition to the fresh raw materials directly delivered to the kitchen and included in the production cost, other dry goods, seasonings, drinks and articles that have entered the warehouse must be issued by the requisition department. The requisition form is made in triplicate, with one copy kept by the requisition department, one copy submitted to the finance department, and one copy submitted to the warehouse to issue materials and register and keep accounts.

　3。

self-made raw material accounting

in order to reduce the cost of raw materials, some hotel catering departments take advantage of their processing ability to process raw materials such as sausages, dried salted duck, bacon, pickles and dried radishes in winter. The cost of self-made raw materials only calculates the consumption of raw materials and auxiliary materials, and does not calculate labor, fuel and other expenses. Can be set up in the raw material subject, processing materials account accounting.

after the finished products are processed and aired, they will be submitted to the warehouse for acceptance, and the warehouse will open the warehousing list, and its value will be filled in according to the self-made raw material cost calculation sheet prepared by the manager.