1, according to the original documents (reimbursement forms, receipts, bank expenditure vouchers, etc.).

costs include imported raw materials (vegetables, meat, seafood, etc.), as well as seasonings collected from the warehouse, etc., as long as they are related to dishes, they are all included in costs.

2. The cash received every day is made into cash book:

3. The detailed items of the current account can be set according to the supplier. The cost is divided according to the actual occurrence of the hotel. For example, in general, the main cost items can be divided into: drinks (including liquor, red wine, beer and drinks); Cigarettes; Seafood; Vegetables; Cereals and oils; Dry tuning; Fuels; Chemical agent; Other classes and so on.

the accounting of catering industry is completely in accordance with the accounting method of commercial accounting, and all invoiced and non-invoiced income is recorded as operating income, the price of purchased raw and auxiliary materials is recorded as cost, and all other expenses are recorded as three expenses.