Accounting process of catering industry:

1. If the other party can provide formal invoices, vegetables and meat can be directly recorded in the "main business cost".

2. The purchased drinks and beverages, if there is a warehouse, can be recorded as "inventory goods" first, and then the cost will be carried forward after they are sold.

3. The chef's salary is recorded as "operating expenses-salary", but not as cost.

4. The decoration fee is recorded in the "long-term deferred expenses", and the amortization period refers to the lease contract period.

5. When warehousing, the entry:

Accounting of operating costs and expenses:

Accounting of operating costs: the operating costs of an enterprise should be matched with its operating income. The sales revenue realized in the current month shall be registered and accounted for at the same time as its related operating costs. As there is a settlement period for the settlement of expenses between travel agencies, when the expenses incurred cannot be recorded at the same time as the realized operating income, they should be carried forward according to the planned cost first, and the difference should be carried forward after the actual cost is calculated. ?

when carrying forward operating costs, debit the account of operating costs and credit the accounts of raw materials, goods in stock, accounts payable and bank deposits. At the end of the period, the balance of "operating cost" should be transferred to "profit this year". There should be no balance in this account after carry-over. The subsidiary ledger of the "operating cost" account should be adapted to the subsidiary ledger setting of the "operating income" account.

accounting of operating expenses: operating expenses refer to various expenses incurred by various business departments of an enterprise in their operations. When expenses occur, debit the account of "operating expenses" and credit the accounts of "cash", "bank deposit", "accumulated depreciation" and "wages payable". At the end of the period, the balance of the "operating expenses" account should be transferred to the "profit of this year" account. There should be no balance in this account after carry-over. "Operating expenses" subjects should be set according to the cost items.