Accounting entries for catering industry:

Usually record income (classification: dishes, drinks, cigarettes, etc.), and just record expenses by department. At the end of the month, summarize sales costs, raise depreciation, raise taxes, produce statements and buy invoices, which is basically all.

the purchase of vegetables, spices and other supplies in the workshop shall be accounted for according to the bills and acceptance documents.

Borrowing: raw materials

Lending: cash (or bank deposit)

Accounting according to the picking outbound order of the workshop?

borrowing: operating costs?

loan: raw materials

detailed accounts such as catering income, wine income and other income should be set under the "operating income" account. Under the "Operating Cost" account, detailed accounts such as labor cost, material cost and direct cost are set for accounting. If the company has multiple accounting (business entity) items, a secondary account can be set up under the subjects of operating income and operating cost.

Extended information:

The operating costs of selling products, commodities and providing services are formed by the production and operation costs. The production cost (also called manufacturing cost) of industrial enterprises mainly includes:

1. Direct materials

Direct materials include raw materials, auxiliary materials, spare parts, outsourced semi-finished products, fuels, power, packaging materials and other direct materials that are actually consumed in the production and operation of enterprises and directly used in the production of products.

2. Direct wages

Direct wages include the wages, bonuses, allowances and subsidies of personnel directly engaged in product production.

3. Other direct expenses

Other direct expenses include employee welfare expenses for those directly engaged in product production.

4. Manufacturing expenses

Enterprises can make appropriate adjustments to the cost components according to their own needs.

Baidu encyclopedia-operating costs