for the cost accounting of the catering industry, enterprises usually set up accounting subjects such as "main business income" and "bank deposit" for accounting, so how to deal with the accounting of the cost accounting of the catering industry?

accounting entries in cost accounting of catering industry

1. Main business cost

Debit: Main business cost

Loan: inventory goods

2. Calculate tax and surcharge

Debit: tax payable

Other payable

3. Profit carried forward to this year: Non-operating expenses, etc.

4. Carry-forward profit and loss:

Debit: this year's profit

financial expenses

main business income

Loan: management expenses

main business costs

taxes and surcharges

income tax expenses

What is this year's profit?

this year's profit refers to the net profit (or net loss) of an enterprise in a certain accounting year, which belongs to the owner's equity category. It is calculated and determined by the content of enterprise profits, and it is a dynamic index formed by the gradual accumulation of enterprises from October to February in the Gregorian calendar year. This year's profit is a summary account. The income realized by the lender-registered enterprise in the current period, including main business income, other business income, investment income, subsidy income, non-operating income, etc.; The expenses and expenses incurred by the borrower in the current period include the main business cost, taxes and surcharges, other business expenses, management expenses, financial expenses, investment income (net loss), non-operating expenses, income tax, etc.