The following is a common accounting entry method:

1. After the catering consumption occurs, the catering expenses are paid from the cash account, assuming the amount is X yuan, then the accounting entry is as follows:

Borrow the catering expenses (general expenses or office expenses account) X yuan, and borrow the cash account X yuan

2. If the catering expenses are paid by credit card, the accounting entry is as follows: < p Credit card debt account x yuan

It should be noted that the specific accounting entries may be different due to the company's accounting system and policies, so it is best to consult the company's accountant or financial department to ensure that the records are recorded according to the correct accounting standards. In addition, valid bills and records related to food and beverage expenses should be kept for future audit or reconciliation of financial accounts.

1. Accounting entries

Accounting entries refer to the records that indicate the accounts that should be borrowed and loaned and their amounts for an economic business, and are referred to as entries for short. According to the requirements of double entry bookkeeping, a record reflecting the corresponding relationship between accounts with account name, bookkeeping direction and amount for each economic business.

Accounting entries are also called "bookkeeping formulas". Short for "entry". According to the requirements of double-entry bookkeeping principle, it lists the corresponding accounts of both parties and a record of their amounts for each economic transaction.

according to the number of accounts involved, accounting entries can be divided into simple entries and compound entries. A simple entry refers to an accounting entry involving only two accounts, that is, an accounting entry that borrows one loan; Compound entries refer to accounting entries involving two or more accounts (not including two).

2. The format of accounting entries

Borrow first and then lend; Borrowing and lending should be written separately, and the words and figures of the amount should be staggered; In the case of one loan and many loans or one loan and many loans, it is required that the words and figures of the borrower or lender must be aligned.

The bookkeeping symbol, account and amount of the second lender are all one space behind the debit, indicating that the debit is on the left and the credit is on the right.

There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of borrowing one loan; Compound entries are one-loan multi-loan entries, one-loan multi-loan entries and multi-loan multi-loan entries.

it should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to combine different economic businesses and prepare accounting entries for borrowing more and lending more. However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.