For accounting in catering enterprises, it is particularly important to master the practical treatment of daily economic activities. For example, when food delivery and food sales occur, how should the accounting be handled?

what is the accounting treatment of food delivery and sales in catering enterprises?

catering enterprises deliver meals and sell food, which is the income realized by catering enterprises. The increase of income is included in the credit accounting, and at the same time, it will lead to the increase of monetary funds, while the increase of assets is included in the debit accounting:

debit: bank deposits and other subjects

loan: income from main business

payable taxes-payable value-added tax (output tax)

refers to the income generated by the enterprise's regular and main business. The main business income accounts for a large proportion of the enterprise's income, which has a decisive impact on the economic benefits of the enterprise. For example, the income from the sales of products, semi-finished products and industrial labor services in manufacturing industry, the income from the sales of commodities in commodity circulation enterprises, the ticket income from tourism service industry, the income from customers, the income from catering, etc.

accounting treatment of food purchased by catering service industry

debit: raw materials-certain food or seasoning

taxes payable-value-added tax payable (input tax

credit: bank deposits and other subjects

debit for registering inventory books at this time.

when collecting:

debit: main business cost

credit: raw materials-such and such ingredients or seasonings

at this time, the credit of the inventory account book is registered.