accounting process of catering industry
First of all, you should determine the accounting method of related costs according to the scale of the enterprise and accounting requirements: for example, directly record the costs, and then charge the costs at the end of the month; First put in storage and record raw materials, collect them and record them in cost, and then make inventory at the end of the month and then offset the cost; Wait a minute. Generally speaking, if your enterprise is small and the accounting requirements are not high, you can choose the first method first.
1. If the other party can provide formal invoices, vegetables and meat can be directly recorded as "main business costs".
if there is a warehouse, rice oil and seasoning can be recorded as "raw materials" first, and recorded as "main business cost" when it is collected; if there is no warehouse, the other party can also provide a formal invoice or directly record it as "main business cost". Gas can be recorded as "operating expenses-gas expenses".
2. The purchased drinks and beverages, if there is a warehouse, can be recorded as "inventory goods" first, and the cost will be carried forward after they are sold; If you are qualified to sell cigarettes, the accounting method is the same as before. If not, part of your income and cost should be handled in line with the business scope of the business license.
3. The chef's salary is recorded in "operating expenses-salary", but not in cost. The wages of service personnel can also be recorded as "operating expenses-wages", and other management personnel can be recorded as "management expenses-wages". In general, wages should be accrued first.
4. The decoration fee is recorded in the "long-term deferred expenses", and the amortization period refers to the lease contract period. 5. Curtains, carpets and treatment methods are the same as my thoughts. 6. When receiving the goods, the entry:
Debit: main business cost/raw materials/inventory goods loan: accounts payable-* * When the company pays:
Loan: accounts payable-* * company loan: bank deposit/cash
No matter what company the other party is, the other party should be required to provide a formal invoice. If not, the corresponding materials cannot be recorded in the cost.
(2) Accounting entries for catering industry:
1. Record the income (classification: dishes, drinks, cigarettes, etc.) at ordinary times, and record the expenses by department. At the end of the month, summarize the sales cost, raise depreciation, raise taxes, issue statements and buy invoices, which is basically all.
2. Purchase the supplies in the workshop, such as vegetables and seasonings, and debit them according to the bills and acceptance documents: raw materials
loans: cash (or bank deposits)
3. Debit them according to the picking list of the workshop: operating cost loans: raw materials
4. Inventory the remaining materials in the workshop at the end of the month. Debit according to the inventory table: operating cost (red letter) loan: raw materials (red letter)
5. Carry-over cost (actual amount of operating cost this month-the number of inventory at the end of the month) debit: profit loan this year: operating cost
6. At the beginning of next month, record the remaining materials of last month's inventory table in next month's account (red letter amount of inventory last month). Borrow: operating cost loan: raw materials
The tax paid by the catering industry is business tax, so profit and loss = operating sales-operating expenses (materials \ wages \ expenses \ other miscellaneous expenses, etc.) When obtaining operating income: borrow: cash \ bank deposit loan: main business income
purchase materials \ When paying wages and other expenses: Borrow: operating expenses-secondary account loan: cash
When carrying forward costs and expenses at the end of the month: Borrow: This year's profit loan: Operating expenses are carried forward at the end of the month: Borrow: Main business income loan: This year's profit is carried forward to this year's profit: When making profits: Borrow: When making profit distribution losses: Borrow: Profit distribution loan: This year's profit will be filed with the tax bureau at the beginning of next month: < p
(3) Cost accounting of catering industry:
Accounting process of catering industry
First of all, you should determine the accounting method of related costs according to the scale of the enterprise and accounting requirements: for example, directly record the costs, and then charge the costs at the end of the month; First put in storage and record raw materials, collect them and record them in cost, and then make inventory at the end of the month and then offset the cost; Wait a minute. Generally speaking, if your enterprise is small and the accounting requirements are not high, you can choose the first method first.
1. If the other party can provide formal invoices, vegetables and meat can be directly recorded as "main business costs".
if there is a warehouse, rice oil and seasoning can be recorded as "raw materials" first, and recorded as "main business cost" when it is collected; if there is no warehouse, the other party can also provide a formal invoice or directly record it as "main business cost". Gas can be recorded as "operating expenses-gas expenses".
2. The purchased drinks and beverages, if there is a warehouse, can be recorded as "inventory goods" first, and the cost will be carried forward after they are sold; If you are qualified to sell cigarettes, the accounting method is the same as before. If not, part of your income and cost should be handled in line with the business scope of the business license.
3. The chef's salary is recorded in "operating expenses-salary", but not in cost. The wages of service personnel can also be recorded as "operating expenses-wages", and other management personnel can be recorded as "management expenses-wages". In general, wages should be accrued first.
4. The decoration fee is recorded in the "long-term deferred expenses", and the amortization period refers to the lease contract period. 5. Curtains, carpets and treatment methods are the same as my thoughts. 6. When receiving the goods, the entry:
Debit: main business cost/raw materials/inventory goods loan: accounts payable-* * When the company pays:
Loan: accounts payable-* * company loan: bank deposit/cash
No matter what company the other party is, the other party should be required to provide a formal invoice. If not, the corresponding materials cannot be recorded in the cost.
(2) Accounting entries for catering industry:
1. Record the income (classification: dishes, drinks, cigarettes, etc.) at ordinary times, and record the expenses by department. At the end of the month, summarize the sales cost, raise depreciation, raise taxes, issue statements and buy invoices, which is basically all.
2. Purchase the supplies in the workshop, such as vegetables and seasonings, and debit them according to the bills and acceptance documents: raw materials
loans: cash (or bank deposits)
3. Debit them according to the picking list of the workshop: operating cost loans: raw materials
4. Inventory the remaining materials in the workshop at the end of the month. Debit according to the inventory table: operating cost (red letter) loan: raw materials (red letter)
5. Carry-over cost (actual amount of operating cost this month-the number of inventory at the end of the month) debit: profit loan this year: operating cost
6. At the beginning of next month, record the remaining materials of last month's inventory table in next month's account (red letter amount of inventory last month). Borrow: operating cost loan: raw materials
The tax paid by the catering industry is business tax, so profit and loss = operating sales-operating expenses (materials \ wages \ expenses \ other miscellaneous expenses, etc.) When obtaining operating income: borrow: cash \ bank deposit loan: main business income
purchase materials \ When paying wages and other expenses: Borrow: operating expenses-secondary account loan: cash
When carrying forward costs and expenses at the end of the month: Borrow: This year's profit loan: Operating expenses are carried forward at the end of the month: Borrow: Main business income loan: This year's profit is carried forward to this year's profit: When making profits: Borrow: When making profit distribution losses: Borrow: Profit distribution loan: This year's profit will be filed with the tax bureau at the beginning of next month: < p
(3) Cost accounting of catering industry:
The main procedures of daily cost accounting are as follows:
1. The raw materials (vegetables, meat, poultry, fruits, aquatic products and seafood) that need to be directly purchased and collected in the kitchen on the same day must be before 5 pm the previous day, and the replenishment must be completed by the kitchen foreman before 2 pm that day. After being reviewed by the chef. The buyer shall organize the purchase according to the requirements, and the receiving group shall accept the goods according to the quantity and quality requirements on the purchase order, and the catering department shall send a chef to supervise the acceptance quality. If it does not meet the requirements, it must put forward the return or replenishment on the same day. Fill in the kitchen raw material acceptance form after acceptance, add the kitchen raw material acceptance form after the end of business every day, and fill in the kitchen raw material purchase summary form.
2. Raw materials (dry goods, condiments, food, etc.) collected from the kitchen to the warehouse shall be filled out by the kitchen foreman according to the needs of the day, submitted to the chef for examination and approval, and the voucher shall be collected from the warehouse. After the warehouse keeper has completed the examination and approval procedures, it shall be delivered according to the order. After the business is over every day, the Warehouse Requisition Form shall be added and the Summary Form for Collecting Catering Raw Materials shall be filled in.
3. After the end of business every day, the kitchen foreman will make an inventory of the surplus raw materials, seasonings and semi-finished products, and fill in the Daily Report of Inventory of Kitchen Raw Materials, which will be reviewed by the chef and summarized.
4. After the end of business every day, the bartender at each bar in the restaurant fills in the Daily Report of Liquor Invoicing and Inventory according to the Warehouse Requisition and the Liquor Sales List. 5. According to the night audit report, the financial daily auditor fills in the Daily Report of Catering Business Income and the Daily Report of Catering Discounts.
6. The cost accountant shall summarize and calculate the Daily Report of Catering Business Income, Daily Report of Catering Discount, Daily Report of Kitchen Raw Material Purchase, Daily Report of Kitchen Raw Material Requisition, Daily Report of Kitchen Raw Material Inventory and Daily Report of Food and Beverage Bar Liquor Invoicing, and fill in the Daily Report of Catering Cost, and report it to the manager of finance department, catering manager and chef before 9: 11 the next morning. Do a good job in cost analysis to stop waste.
7. First, add up all your expenses, such as room, water and electricity, and the cost of hired workers, and then look at the geographical location of the store you choose. If it is a busy area in the city, things will be a little more expensive, and the location will be almost cheaper. You should consider it yourself. Then look at your vegetable price, how much the raw materials are, and how much profit you can achieve. After that, divide the previous sum by 31 days, which is your daily cost, and then see how many dishes you buy to reach this number, and the rest is your net profit! 8. The cost of catering industry, There are the following formulas:
raw material cost consumed in this period = raw materials purchased in this period-raw material cost price at the end of the period = purchase price/(finished product rate * feeding standard (quantity)) gross profit margin = (sales price-raw material cost)/sales price * 111% sales price = raw material cost/(1-gross profit margin) sales price = raw material cost+gross profit or P > sales price = raw material cost+addition amount = gross profit rate/(1-gross profit rate) gross profit rate = addition rate/(1+addition rate)
raw material value = raw material value-(quantity of inferior materials * unit price+quantity of waste * unit price) net material quantity = quantity of inferior materials-quantity of waste net material unit price = net material value/.