for reference, please refer to your own catering enterprise.

chapter ii accounting system

article 3 unified accounting and hierarchical management. The company's financial accounting system consists of headquarters-regional headquarters (if necessary)-auxiliary accounting department/assistant auditor-branch. The company's accounting takes the headquarters as an accounting center, and all branches are regarded as the sales terminals of the headquarters. All accounts of stores must be incorporated into the headquarters accounts, and stores should set up necessary auxiliary accounts according to the needs of management, and regularly reconcile with the headquarters. All the assets, liabilities, profits and losses of the store are accounted for by the headquarters or regional headquarters. When the headquarters and branches are not in the same city, or stores are set up in a nearby lower-level county or city, the headquarters can set up an auxiliary accounting department (a person can be assigned separately) in this area as the headquarters is responsible for accounting, supervision, summary and other functions of all branches in this area. The auxiliary accounting department/assistant accountant is a remote department set up by the headquarters for management purposes, and the auxiliary accounting department/assistant accountant is directly responsible to the headquarters and carries out daily work for all branches in this area. In the non-headquarters management auxiliary area, the company can set up a regional headquarters and implement the management mode of "headquarters-regional headquarters-stores". Under the supervision of the headquarters, the regional headquarters will conduct business management activities in strict accordance with the relevant regulations of the headquarters and conduct independent accounting, thus forming a two-level management system of headquarters and regional headquarters. The regional headquarters has a separate financial accounting center, and all the accounts of all the stores under the regional headquarters are put into the accounts of the regional headquarters for unified accounting. The regional headquarters should conduct reconciliation with the headquarters on a regular basis, and submit the operating and financial statements to the headquarters within the specified financial accounting period, and the headquarters will merge the account sets.

article 4 unified accounting by the chain headquarters is the core content of many unified chain operations. Regional chain enterprises, unified accounting by the headquarters; Cross-regional and large-scale chain expansion can establish a regional sub-headquarters, which is responsible for accounting the shops in the region, and then the headquarters will account for the sub-headquarters.

article 5 the main contents of unified accounting of this enterprise are: payment and settlement of purchase payment; Settle the sales payment; Raise and allocate funds for chain enterprises and so on.

Article 6 Generally, shops do not have full-time financial personnel. If the shops are located in the same area as the headquarters, the headquarters will uniformly handle the tax registration and pay various taxes on the spot; If the store and the general department cross different regions, the branch headquarters or stores in the region shall register with the local tax authorities and pay various taxes on the spot.

article 7 the regional branch headquarters shall regularly report to the headquarters the operation, financial status and implementation of various systems of the stores in the region.

article 8 in principle, chain enterprises should implement unified accounting when they are established, and enterprises with special circumstances can implement unified accounting step by step in the initial stage of chain operation.