Accounting of purchase invoices in catering industry:
Borrowing: raw materials,
Borrowing: taxes payable-value-added tax payable-input tax,
Lending: bank deposits, accounts payable, etc.
The catering industry should fill in the receipt form for the purchased dishes, rice, oil, salt, tobacco and alcohol, and the auditors should check the quantity before warehousing. Then fresh vegetables, meat, fish and other perishable and perishable vegetables that need urgent use will be taken out of the warehouse, and these materials will be accounted for in the "raw materials" subject.