According to the scale of the enterprise and the accounting requirements, the accounting method of related costs should be determined: for example, the cost should be directly recorded, and the cost should be offset after the month-end inventory; 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 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 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 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".

Extended information:

First, the basic process of financial management, aiming at standardizing financial work, consolidating accounting foundation and improving capital efficiency. Such as financial approval process, financial budget process and accounting process. The financial examination and approval process is mainly based on the financial norms, and through the setting of certain financial examination and approval authority, different business scope and fund amount are examined and approved by departments and levels.

for the financial budget process, according to the corresponding budget rules, combined with the university's own management system, the annual budget collective decision-making system is implemented, such as the two-up and two-down system in some universities. That is, when the first draft of the annual budget is compiled, it must first be discussed and approved by the enlarged meeting of the school party Committee and Standing Committee.

On this basis, consult the opinions of the teachers' congress and workers' congress of the school, so as to make the budget process open, fair and just, and effectively ensure the scientific and practical nature of the budget. The accounting process is mainly reflected in the accounting treatment.

such as the setting and application of accounting subjects and fund items involved in the business, the legality review of bills, the exchange of funds in cashier's bank and the receipt and payment of cash must be carried out in accordance with the accounting process, so as to consolidate the accounting foundation and improve the quality of accounting information.

Baidu Encyclopedia-Financial Process