The salary of the chef of a catering company can be included in the main business cost. Debit the main business cost and credit the salary payable to employees.

Accounting method of gross profit margin of catering industry

Gross sales margin = (operating income-operating cost) ÷ operating income×100%

Cost gross profit margin = (operating income-operating cost) ÷ operating cost × 100%

Generally, only the gross profit margin of sales is calculated, and the gross profit margin of cost is only used to calculate the operating profit of unit cost.

How to deal with gross profit margin of catering enterprises?

First, this course accounts for all kinds of wages payable to employees by enterprises in accordance with relevant regulations.

2. This course should be accounted for in detail according to such items as salary, bonus, allowance, subsidy, employee welfare, social insurance, housing accumulation fund, trade union funds, employee education funds, compensation for termination of employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.

Enterprises pay wages, bonuses, allowances, etc. In accordance with the relevant provisions, when it is issued to employees, it shall debit the "salary payable to employees" and credit the subjects such as "bank deposit" and "cash on hand".

All kinds of money deducted by enterprises from the wages payable to employees (family medical expenses, personal income tax, etc.). ), the debit of the subjects, credited "other receivables", "tax payable-personal income tax payable" and other subjects.

Enterprises pay employee welfare fees to employees, debit the subjects and credit the subjects of "bank deposit" and "cash on hand".

Enterprises pay trade union funds and staff education funds for trade union operation and staff training, debit the subjects and credit "bank deposits" and other subjects.

Enterprises shall pay social insurance premiums and housing accumulation funds in accordance with the relevant provisions of the state, debit the subjects and credit the subjects of "bank deposits".

The compensation paid by the enterprise to the employees due to the termination of labor relations with the employees shall be debited to this account and credited to such subjects as "bank deposit" and "cash on hand".

What subject does the hotel chef's salary enter? Generally speaking, in the above, Mr. Bian Xiao made a detailed introduction to the accounting data of the catering industry. I believe all the students know that the salary of catering chefs can be included in the income accounting of the main business. Of course, if you want to know more about the accounting data of the catering industry, you can come to this website to search. There are many video teaching courses that can be watched for free.