Like other industries, accounting subjects (accounts) of assets, liabilities and owners' equity should be set up in catering enterprises. And the income, cost, expenses and profits are accounted for in detail. The key points of accounting in catering industry are: settlement and collection of sales accounts, procurement and management of materials, etc.

assets, liabilities and equity. Mainly include: cash, bank deposits, accounts receivable, prepayments, other receivables, raw materials, low-value consumables, prepaid expenses, fixed assets, taxes payable, wages payable, accounts payable, other accounts payable, prepaid expenses, paid-in capital, surplus reserve, profit distribution and other detailed subjects. Extended data

1. Review according to various original vouchers transferred by the cashier, and prepare accounting vouchers after verification.

2. Register various subsidiary ledgers according to accounting vouchers.

3. at the end of the month, make accrual, amortization and carry-forward accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Closing and reconciliation. Make sure that the accounts and certificates are consistent, the accounts are consistent and the accounts are consistent.

5. Prepare accounting statements with accurate figures and complete contents, and make analysis and explanation.

6. Bind the accounting vouchers into volumes and keep them properly.

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