Question 1: How do you keep accounts when you receive the invested funds?

Borrow: cash on hand/bank deposit 11111

Loan: paid-in capital-A 51111

-B 25111

-C 25111

Borrow: long-term deferred expenses- This judgment is because my friends always tell me "I want to open my own restaurant", and I feel the same way myself.

at a certain opportunity, in 2114, I cooperated with a friend and turned the long-term idea of opening a restaurant into reality. Now, I'd like to introduce my experience to you, hoping it can help those who have a dream of dining.

all along, besides working for the company, I always want to find something to do for myself. I always feel that working is difficult to give people a sense of stability. I don't know if there will be tomorrow after I finish today, and the future seems to have little guarantee. And many times, many people, including me, always have a lot of time to themselves after work. I think, if we can make use of these time and find something that can bring us a stable income, our sense of security will naturally increase.

The first reason for choosing a restaurant is that catering is a highly segmented market. Different consumer groups can always find restaurants that suit their own grades. Besides, food is the most important thing for the people, and people can't leave three meals a day. Therefore, the catering market is huge and there are many entry points. For new entrants, there is a lot of room for choice. Novices can accurately position themselves according to different target consumer groups and decide their own investment strategies. Secondly, catering is a completely competitive market with low entry barriers. There is basically no technical threshold for catering, and there is no monopoly threshold. As long as you look closely, you will find that many restaurants open every day and many restaurants are transferred; Finally, the investment risk of catering is small, especially for small investments. One of the advantages of opening a restaurant is that you can do a lot of things with as much money as you have, and there is no high capital requirement. In addition, there are always many people who want to enter this market. Therefore, when you can't continue to operate, you can usually transfer it smoothly and recover part of your investment. Of course, catering is also a cash-rich industry. If it is done well, it will soon recover its investment.

Location is the most important thing. The most important thing in catering is location. Choosing the right location is at least half the battle. At that time, my friends and I spent more than three months choosing a site and basically traveled all over the streets of Shenzhen.

site selection should be based on your own business orientation, that is, you decide what to cook. At first, our idea was to make fast food, because we felt that there were many young people and small and medium-sized companies in Shenzhen, and the consumption of fast food was large. Therefore, we mainly focused on places with dense office buildings or some industrial areas. But after we got to know each other, we found that it was not realistic for us to make fast food in these places. First of all, in mature office buildings or industrial areas, there are many fast-food restaurants in general, and there is no shortage of brands that already have market appeal, so it is basically difficult to get involved again; Secondly, in newly developed office buildings or industrial areas, the rent is generally expensive, and the market is still immature. If there is not enough financial support, it may not be able to support it until the market is mature, so it can only be closed. There is a similar situation in the new subway station. Later, we adjusted the idea of site selection, mainly to run a place with a combination of office buildings and residential areas and a dense foreign population, and finally found a good place.

pay attention to several points when choosing a site. First of all, don't be impatient. You must know that this market will always have the opportunity to enter. It has little to do with opening a few days earlier and opening a few days later. Secondly, you should carefully analyze the surrounding people to judge the market capacity and catering style. In this way, you can roughly understand the possible turnover in the future, so as to judge whether the investment cost is enough, whether it can be profitable, etc. Secondly, the catering positioning should be adjusted according to the site selection. Maybe you thought at first that I would do business in such and such cuisine, but when you find a good wharf, you should accommodate to the actual situation instead of sticking to the original position. For a novice, the location is always the first.

my partner and I found a place, which is very crowded and has a wide customer base, but it is not suitable for fast food. The reason is that there are already several fast-food restaurants near the office building, and the residents next to them are basically migrant workers, so it is impossible to eat here at noon. According to these circumstances, we adjusted our positioning and decided to be a restaurant with popular tastes. Thirdly, you should analyze the situation of other restaurants in your chosen place, and see the density of restaurants, the passenger flow, the price and the grade of each restaurant, whether there are any blank spots (what kind of restaurants are lacking, what kind of customers are ignored) and so on. According to these conditions, then decide whether to enter this regional market and how to enter it; Finally, as a novice, you must ask an old man in the catering industry to help you as a consultant when choosing a site. Don't sign a lease contract easily, because novices always have their own aspects that they will ignore, while experienced people look at the problem more comprehensively ... > >

Question 3: How do I open my own restaurant? I won't know the specific turnover until the end of the month. According to the law, enterprises or non-enterprise units (small and micro) whose monthly turnover of business tax taxpayers does not exceed 21,111 yuan will be temporarily exempted from collecting business tax starting from October 21. However, the premise of tax exemption is accurate accounting and a complete accounting system. The tax authorities have the right to determine the business if the tax basis is obviously low and there is no justifiable reason, or if it is regarded as taxable behavior and there is no turnover.

Question 4: I am a novice, and there is a newly-opened hotel and restaurant that wants me to do accounts. I am the only one who has no cashier, so I ask the hotel catering accountant to do the accounting process. Thank you for watching the video:

v.ku6/...

The accounting process of supermarket accounting. If the supermarket is small in scale and the business volume is not much, you can directly register the transactions in the general ledger without setting a detailed ledger. The actual accounting practice requires accountants to register every business in the subsidiary ledger. The amount in the general ledger is directly copied from the amount in the subject summary table. Enterprises can compile a summary of subjects every five days, ten days, fifteen days or once a month according to the business volume. If the business is quite large. You can also edit it once a day.

manual bookkeeping process (full set of accounts):

design an accounting system suitable for enterprises: for newly established enterprises, the first thing to do is to design an accounting system suitable for enterprises

establish accounts: open relevant accounts. Relevant accounting processing can only be carried out after the account is created

Original vouchers are obtained: all data entering the accounting system must have original vouchers

Review original vouchers: bookkeeping vouchers can only be prepared after the original vouchers are verified to be correct

Prepare bookkeeping vouchers: that is, prepare accounting entries. It is necessary to reflect the order of business occurrence, determine the direction of borrowing and lending, and reflect the amount and business content

Register the account books: according to the designed accounting system, the original vouchers can be audited before bookkeeping

There are several accounting (bookkeeping) procedures, such as accounting procedures for accounting vouchers and accounting procedures for account summary tables.

register subsidiary ledger, general ledger and journal according to parallel recording's method.

There are two trial balances: trial balance of amount and trial balance of balance. The purpose is to check whether there are any errors in accounting records and posting.

Adjust entries: adjust according to accrual basis, including depreciation account adjustment, receivable and payable adjustment, advance receipt and prepayment adjustment.

After adjustment, prepare trial balance: check whether there are any errors in adjusting entries and posting.

Close accounts: at the end of accounting period, carry forward profit and loss.

the third trial: a comprehensive trial, to test the correctness of the general ledger account balance

report preparation: the main table includes balance sheet, income statement and cash flow statement.

Attached tables include: list of value-added tax, list of assets impairment reserve, statement of changes in shareholders' equity

statement of profit distribution

Accounting report: approved by the board of directors or similar authority, and notes and explanations must be prepared

(Before the official report, pay attention to whether there are any events after the balance sheet date)

Note: For industrial enterprises, from obtaining original vouchers to adjusting entries,

Accounting work must be carried out in a certain order, that is, qualified vouchers must be obtained first, and then the influence of economic business on accounting elements should be analyzed, increased or decreased, recorded as components and recorded in accounts. At the end of the period, collect account information and prepare accounting statements. This model is impossible and not allowed to go against the current. Impossible, because countercurrent is unreasonable and can't be done in fact. Not allowed, refers to the crime of tampering with accounts and forging fictitious book records if the items in the report are determined first, or the amount is subjectively imagined, and the books are supplemented in reverse, or the book amount is modified and the vouchers are changed. First, set up account books, including general ledger, ledger and subsidiary ledger. Re-establishing an account should be based on the situation of the applicant. Then set up accounting subjects. The middle of the month or the end of the month is the date of accounting and closing. First, the cashier sends the receipts and payments that occurred in this month to the accountant, and then the accountant makes accounting vouchers according to the contents of income and expenditure. Beginners should enter the T-shaped account first, and then register the subsidiary ledger, ledger and general ledger after confirming that it is correct. Simple process of accounting and accounting treatment Every financial personnel should know this process, but also know the relevant financial software. At present, enterprises with a slightly larger scale or higher management level adopt information management. You should know how to use the software and how to set it up. As long as the vouchers are made correctly, everything else will be done by computer: vouchers-summary-subsidiary ledger-general ledger-various reports, etc.

Specific content:

1. The first thing to do every month is to register the accounting voucher according to the original voucher (you must have a finance (manager) when making the accounting voucher ... > >

Question 5: What about cash book in the hotel? I'm a novice asking for samples ~ ~ cash book's heavy accounting subjects refer to the subjects corresponding to cash on accounting vouchers

such as

borrowing: accounts payable

lending: cash

and writing accounts payable in accounting subjects

Question 6: What can a novice do to open a breakfast shop to avoid failure? Hello, open a breakfast shop to position yourself, grasp the psychology of consumers and do what they need most.

In addition, the breakfast store must be clean and hygienic, and the taste of the meal should be attractive to consumers. Although it is not required to be very good, it cannot be said that it is unreasonable;

Then, look at the opening situation around, whether there is competition in the same industry, and what can be learned;

It is suggested that you can learn from a good store, such as Wei Xiaobao's double-sided fried bag;

accumulate and study in the early stage to help you open a store better, don't you think?

question 7: I'm a novice. I just opened a shop. How should I run it? Virtual or physical

is a career. If you work hard and really work hard, you can gain

your advantages. The investment is small, without considering the loss

without considering the source of goods.

In this way, we can make it by ourselves, which will undoubtedly be envied by everyone ...

Me too. Everyone can only see the aura behind others

Yes, our investment is small, but the hardships we have paid will not be seen by everyone

All the honest virtual friends we have paid, but we have got

Speaking of hardships, if you don't get anything

You will cry, I said, if I really don't get anything in return

I will cry, but it's the same. Will stick to it

You can't get nothing if you pay so much

Otherwise, what's the use of your efforts?

In a word, you won't be disappointed if you pay too much.

My publicity method is very dead, but I have worked hard to publicize and earned

this is what I deserve, free publicity, and of course I have to fight

Everyone who is a virtual friend should be promoting

friends who have no achievements like me. I just want to say that publicity is about quality and quantity. If you do it, you will make money

. But friends who can't stay,

think about it. Is your gift package good, your service good, after-sales good, attractive?

Can you attract yourself and customers, not to mention

Well, yes, I'm making an advertisement, but I'm not bragging.

Finally, I'm making a real advertisement. The store baby provides goods and technical functions, which is really very convenient, as well as the operation and promotion of the store, which is very worthwhile. < P > Question 9: How to open a shop for beginners? At first, I set up a shop to learn business experience and marketing methods. Everyone is a vegetable at first. Later, I will make a lot of money by making progress slowly. You can also buy a baby shop, which can help you solve many problems!

Question 11: Is it difficult for a novice to open a shop? How to open a shop? Do you have any hobbies? You can continue to develop it. But now it's better to find someone who can attract people's attention. creative gifts can, and students and young people like it very much.