1. Hotpot restaurant belongs to the catering industry, and its accounting subjects and accounting are set according to the accounting system of the catering industry.

2. If the decoration fee is not large, it will be directly included in the subject of "operating expenses (or management expenses)-decoration fee"; If the amount is large, it will be included in the subject of "long-term deferred expenses-decoration expenses" and amortized for 3 years or within the validity period of the contract.

3. If the rent is paid within one year, it will be directly included in the subject of "management fee-rent"; If the rent is more than one year, it is included in the "long-term deferred expenses-rent" subject, and then amortized according to the period to which the rent belongs.

4. The purchased tables are included in the "low-value consumables" and then amortized to the "operating expenses" account.

Precautions

1. Fill in the accounting voucher according to the original voucher or the summary table of the original voucher.

2. Register cash book and deposit journal according to receipt and payment vouchers.

3. Register the subsidiary ledger according to the accounting voucher.

4. Summarize and compile the account summary table according to the accounting vouchers

5. Register the general ledger according to the account summary table.

6. At the end of the period, prepare the balance sheet and income statement according to the general ledger and subsidiary ledger.