How to make an account of the investment funds of catering enterprises

First of all, you should determine the accounting method of

related costs

according to the scale of the enterprise and the accounting requirements: for example, directly record the costs, and then charge the costs at the end of the month; First put in storage and record raw materials, collect them and record them in cost, and then make inventory at the end of the month and then offset the cost; Wait a minute. Generally speaking, if your enterprise is small and the accounting requirements are not high, you can choose the first method first.

1. If the other party can provide a formal invoice, vegetables and meat can be directly recorded in "

main business cost

if there is a warehouse,

rice oil

and seasonings can be recorded as "raw materials" first, and recorded as "main business cost" when they are collected. If there is no warehouse, the other party can provide a formal invoice or directly record it as "main business cost".

gas, which can be recorded as "

operating expenses

-gas fee".

2. The purchased drinks and beverages, if there is a warehouse, can be recorded as "

goods in stock

" first, and after they are sold, the cost will be

carried forward

; If you are qualified to sell cigarettes, the accounting method is the same as before. If not, part of your income and cost should be handled in line with the business scope of the business license.

3. The chef's salary is recorded in "operating expenses-salary", but not in 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 "

long-term deferred expenses

" and amortized for

years, with reference to the lease contract period.

5. Curtains, carpets and treatment methods are the same as my ideas.

6. When receiving, the entry is:

Debit: main business cost/raw materials/inventory goods

Loan:

Accounts payable