Accounting process of catering industry:

1. If the other party can provide formal invoices, vegetables and meat can be directly recorded in the "main business cost".

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 there is a cigarette sales qualification, the accounting method is the same as before. If not, part of the income and cost should be handled in accordance with the business scope of the business license.

3. The chef's salary is recorded as "operating expenses-salary", but not as 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 the "long-term deferred expenses", and the amortization period refers to the lease contract period.

5. Entry:

Debit: main business cost/raw materials/inventory goods.