The catering service industry has three functions: labor service, production and processing, and commodity retail. In accounting, it is necessary to distinguish the business nature and combine the accounting methods of industry and commerce. Although the catering and tourism service industry also produces processed products, due to its complicated requirements for quality standards and skills, it is difficult for production enterprises to calculate the complete cost of products one by one like industrial enterprises in accounting. Generally, they can only calculate the total cost of raw materials consumed by business units or business types, as well as operating income and various expenses.

There are various accounting vouchers, but as far as commonly used accounting vouchers are concerned, they can be divided into two categories according to their filling procedures and purposes: original vouchers and bookkeeping vouchers.

first, the original voucher

the original voucher is the original written document obtained when the economic business occurs or is completed, which is used to prove that the economic business has occurred or been completed. It is the original data of accounting and the basis for compiling accounting vouchers.

original vouchers, also known as original documents, are obtained or filled in when economic business occurs or is completed. They are used to record and prove the original evidence that economic business has occurred or been completed, and are the original data for accounting. The original voucher records a lot of economic information, and it is also the initial document to prove the occurrence of economic business. Compared with the bookkeeping voucher, it has stronger legal effect, so it is an important voucher.

ii. Vouchers for bookkeeping

Vouchers for bookkeeping refer to accounting vouchers filled in according to original vouchers or summary tables of original vouchers that have been verified without error, and are used to record the brief contents of economic business, determine accounting entries and serve as the direct basis for registering account books.