The accounting process of the catering industry is as follows:

General account

(1) When warehousing:

Debit: main business cost/raw materials/inventory goods

Loan: accounts payable-* * company

(2) When paying:?

loan: accounts payable-* * company

loan: bank deposit/cash? ：?

Accounting entries for catering industry:

1. Record the income (classification: dishes, drinks, cigarettes, etc.) at ordinary times, and record the expenses by department. At the end of the month, summarize the sales cost, make depreciation, raise taxes, make statements and buy invoices, which is basically all.

2. Purchase the products in the workshop such as vegetables and seasonings, and record them according to the bills and the acceptance certificate?

Borrowing: raw materials

Lending: cash (or bank deposit)

3. Booking according to the picking outbound order of the workshop?

borrowing: operating costs?

Loan: raw materials

4. Inventory the remaining materials in the workshop at the end of the month and record them according to the inventory table?

debit: operating costs (in red)?

loan: raw materials (in red letters)

5. Carry-over costs (actual amount of operating costs this month-end-of-month inventory)?

debit: this year's profit?

loan: operating costs?