materials and supplies refer to the general name of materials and supplies other than raw materials, fuels and low-value consumables in stock and in transit used by enterprises for business operations.

Classification of materials and supplies:

1. Daily necessities refer to daily necessities of business departments such as guest rooms and restaurants, such as cleaning supplies and glassware.

2. Office supplies refer to all kinds of paper and stationery.

3. Packaged articles refer to barrels, boxes, bottles, jars, bags, etc. used by various departments of an enterprise.

4. Materials and spare parts for daily maintenance refer to all kinds of repair materials, repair parts and old materials that are reserved by the enterprise.

5. Specific business supplies refer to bulk material supplies specially used by enterprises, such as tableware in catering enterprises and distilled water bottles in bath industry.

6, special materials and supplies, refers to the enterprise in the process of operation or sales of all kinds of standard certificate, brand-raising as a service, retail vouchers, such as meal coupons, meal tickets, chip brand, take pictures and take things invoice, haircut coupons, bath coupons, etc.

7. Other materials and supplies refer to all kinds of other materials and supplies used by enterprises other than the above categories.

Accounting treatment of materials and supplies:

1. Account setting of materials and supplies accounting

Catering and tourism service enterprises should set up a "Materials and Supplies" account. This account is used to calculate the actual cost of various materials and supplies in the warehouse and on the way. The actual cost of materials and supplies increased by the borrower's registered enterprise due to purchase, inventory surplus or other reasons; The actual cost of materials and supplies reduced by the lender-registered enterprise due to requisition, shortage or other reasons; Debit balance reflects the actual cost of materials and supplies in the industry balance. Its subsidiary ledger is set according to the category of materials and supplies.

2. Accounting for the purchase of materials and supplies

The accounting for the purchase of materials and supplies by catering and tourism service enterprises can be carried out by referring to the accounting method for the purchase of raw materials, which is not repeated here.

3. Accounting for the use of materials and supplies

When using materials and supplies, all departments in catering and tourism service enterprises should fill in the Material and Supplies Requisition Form, indicating the variety, quantity and amount of the materials and supplies used. After the approval of the person in charge of the department, they can take the Material and Supplies Requisition Form to the storage department. The storage department regularly forwards the "Material Supplies Requisition" to the accounting department, and the accounting department debits the accounts such as "operating expenses" and "management expenses" and credits the "Material Supplies" account accordingly.