first of all, you should determine the accounting method of related costs according to the scale of the enterprise and the accounting requirements: for example, directly record the costs, and then charge the costs at the end of the month; First put in storage and record raw materials, collect them and record them in cost, and then make inventory at the end of the month and then offset the cost; Wait a minute. Generally speaking, if your enterprise is small and the accounting requirements are not high, you can choose the first method first.
1. If the other party can provide formal invoices, vegetables and meat can be directly recorded as "main business costs".
if there is a warehouse, rice oil and seasoning can be recorded as "raw materials" first, and recorded as "main business cost" when it is collected; if there is no warehouse, the other party can also provide a formal invoice or directly record it as "main business cost".
gas can be recorded as "operating expenses-gas expenses".
2. The purchased drinks and beverages, if there is a warehouse, can be recorded as "inventory goods" first, and the cost will be carried forward after they are sold; If you are qualified to sell cigarettes, the accounting method is the same as before. If not, part of your income and cost should be handled in line with the business scope of the business license.
3. The chef's salary is recorded in "operating expenses-salary", but not in cost. The wages of service personnel can also be recorded as "operating expenses-wages", and other management personnel can be recorded as "management expenses-wages".
in general, wages should be accrued first.
4. the decoration fee is recorded in "long-term deferred expenses", and the amortization period refers to the lease contract period.
5. Curtains and carpets, treatment methods, as above.
6. When warehousing, the entry:
Debit: main business cost/raw materials/inventory goods
Loan: accounts payable-* * company
Payment:
Loan: accounts payable-* * company
Loan: bank deposit/cash
No matter what the other party is. (2) Accounting entries for the catering industry: 1. Record the income (classification: dishes, drinks, cigarettes, etc.) at ordinary times, and record the expenses by department. At the end of the month, summarize the sales cost, raise depreciation, raise taxes, issue statements and buy invoices, which is basically all. 2. Purchase the supplies in the workshop, such as vegetables and seasonings, and account for them according to the bills and acceptance sheets
Borrow: raw materials
Loan: cash (or bank deposit)
3. Account for them according to the picking list of the workshop
Borrow: operating costs
Loan: raw materials
4. Inventory the remaining materials in the workshop at the end of the month. Account entry according to the inventory table
Debit: operating cost (red letter)
Loan: raw materials (red letter)
5. Carry-over cost (actual amount of operating cost this month-the number of inventory at the end of the month)
Debit: profit this year
Loan: operating cost
6. At the beginning of next month, record the remaining materials in the inventory table of last month in the next month's account (.
Borrow: operating costs
Loan: raw materials
The tax paid by the catering industry is business tax, and profit and loss = operating sales-operating expenses (materials \ wages \ expenses \ other miscellaneous expenses, etc.)
When obtaining operating income:
Borrow: cash \ bank deposits
Loan: main business income
. When paying wages and other expenses:
Debit: operating expenses-secondary account
Loan: cash
When carrying forward costs and expenses at the end of the month:
Debit: profit of this year
Loan: operating expenses
Operating income carried forward at the end of the month:
Debit: main business income
Loan: profit of this year
.