The catering and hotel industry is a service-oriented enterprise that mainly sells tangible facilities and intangible services. Modern catering hotel industry should not only provide guests with comfortable and safe rooms and delicious dishes, but also develop into comprehensive services. The following mainly introduces the accounting process from the catering industry and the hotel industry. I. catering industry
(I) main business process of catering industry
catering industry is an enterprise engaged in the processing and cooking of food and beverages, providing dining places and equipment for guests to eat, and providing service labor for guests.
(2), standard accounting
1, direct consumption of meals purchased
(1) Standard entry:
Abstract: payment (payable) for XX meals
Debit: 5411 main business cost
Loan: 1111 cash, 1112 bank deposit (or: 2122
2. Purchase of meals that need to be put in storage
(1) Standard entry:
Summary: payment (payable) for XX meals
Debit: 1211— loan of meals warehouse
Bank deposit: 1112 (or: 2121 accounts payable)
(2) Standard attachment:
the receipt of meals shall be signed by the purchaser, warehouse keeper and department manager.
3. The kitchen takes meals (summarized at the end of the month)
(1) Standard entry:
Abstract: Transfer of kitchen meals from meal warehouse
Debit: 5411 main business cost
Loan: 1211— meal warehouse
(2) Standard attachment: transfer sheet, meal inventory table.
the meal inventory table shall be signed by the keeper and the department manager. The reduction number in the meal inventory table is consistent with the summary number in the transfer document.
4. Account the unpaid meals that have been put in storage at the end of the month
(1) Standard entry:
Summary: Account the unpaid meals that have been put in storage
Debit: 1211— Loan: 2121 Accounts Payable
(2) Standard attachment: Meal receipt
(3).
5. directly saleable goods such as drinks are purchased
drinks are accounted by the selling price method, and they enter the wine reservoir according to the selling price, and the difference between the selling price and the cost is poor.
(1) standard entry:
abstract: payment (payable) for XX drinks, etc.
debit: 1211— wine reservoir
loan: 1112 bank deposit (or: 2121 accounts payable)
1211— catering material difference
(2) standard attachment:.
the receipt of drinks and other items shall be signed by the purchaser, warehouse keeper and department manager.
6. At the end of the month, the unpaid drinks that have been put in storage will be accounted for
(1) Standard entry:
Summary: Unpaid drinks that have been put in storage will be accounted for
Debit: 1211-Liquor Reservoir
Loan: 2121 accounts payable
1211-catering material difference
(2) Standard attachment:.
7. Transfer of wine from wine reservoir to restaurant (summarized at the end of the month)
(1) Standard entry:
Abstract: Transfer of wine from wine reservoir to restaurant
Debit: 1211-restaurant
Loan: 1211-wine reservoir
(2) Standard attachment: wine transfer form, wine reservoir keeper.
the liquor inventory table shall be signed by the keeper and the department manager. The decrease in the inventory table this month is equal to the increase in drinks in the restaurant this month.
8. Write down the cost of unused meals in the kitchen at the end of the month
(1) Standard entry:
Abstract: Write down the cost of meal inventory at the end of the month
Borrow: 1211— kitchen
Loan: 5411 main business cost
(2) Standard attachment: kitchen inventory table
(3). The same amount in the next month is transferred from 1211 kitchen to the main business cost.
9. at the end of the month, turn the drinks sold in the restaurant into costs. And share the material difference
(1) standard entry:
abstract: the cost of selling drinks in restaurants in XX month
Debit: 5411 main business cost
Loan: 1211-restaurant
Abstract: the material difference of selling drinks in restaurants in XX month
Debit: 5411 main business cost (red words)
the restaurant wine inventory table is compiled and signed by the restaurant wine keeper, and reviewed and signed by the department manager. The added drinks in the inventory table this month are consistent with the drinks transferred to the restaurant by the wine reservoir, and the reduced drinks in this month are consistent with the sales drinks report, which is used as the basis for transferring costs.
11. Payment by cashier in restaurant
(1) Standard entry:
Summary: XX meal fee paid by restaurant
Debit: 1111 cash 1112 bank deposit
Loan: 5111 main business income-catering income (2131 advance payment)
(2) The total invoice amount is equal to or less than the payment amount.
ii. hotel industry
(1) main business processes of hotel industry
hotels are enterprises that provide accommodation, other facilities and services to guests.
(2), standard accounting
1, purchase of disposable spare parts in guest rooms
(1) standard entry:
abstract: payment (payable) for XX disposable spare parts
debit: 1211-spare parts warehouse
loan: 1112 bank deposit (or: 2121 accounts payable) <
2. Costs directly attributable to housekeeping department.
(1), standard entry
Summary: Pay (payable) XX washing fee
Entry: Debit: 5411 main business cost
Loan: 1112 bank deposit (2121 accounts payable)
(2), standard attachment
invoice and detailed list
(3
3. Housekeeping department receives disposable spare parts (summarized at the end of the month)
(1), standard entry
Summary: Housekeeping department receives disposable spare parts
Entry: Borrow: 5411 main business cost
Loan: 1211— spare parts warehouse
(2), standard attachment: spare parts requisition form.
the month-end inventory table shall be signed by the keeper and the department manager.
4. Income from room delivery at the front desk
(1), standard entry
Summary: Income from room delivery at the front desk, etc.
Entry: Debit: 1111 cash (1112 bank deposit, 1131 accounts receivable)
Loan: 5111 main business income-room income
-catering income. In triplicate, finance, dining room, guest room)
Separate documents: daily income report, accommodation registration form
(3), standard attachment review process
The financial personnel in charge of income check the report and accommodation registration form, and the cashier collects the money after it is correct. The financial supervisor examines the statements and vouchers.
III. Recovery and advance payment of accounts receivable
Due to the particularity of its operation, restaurants and hotels generally allow units with good credit to sign bills for consumption. Restaurants and guest rooms will regularly summarize the bills of the signing customers to the department responsible for clearing the debts, which will clear the debts.
(1), collection of debts
1, standard entries
abstract: collection of XX room income, catering income, conference room income, etc.
entries: debit: 1112 bank deposit
loan: 5111 main business income (1131 accounts receivable)
(2), standard annex < The financial supervisor examines the statements and vouchers.
(II) advance payment
1. Standard entry
Summary: advance payment of XX
Entry: debit: 1112 bank deposit
credit: 2131 advance payment.