1， Catering industry accounting subjects-setting of catering industry accounting subjects:

1, Asset category

cash

bank deposits

other monetary funds

short-term investments

accounts receivable

provision for bad debts

other receivables

raw materials

fuels

low-value consumables

materials and supplies

inventory goods

prepaid expenses < Manage property losses

II. Liabilities

short-term loans

accounts payable

other payables

wages payable

welfare expenses payable

taxes payable

profits payable

other payables

accrued expenses

long-term loans

bonds payable

. Owners' equity category

paid-in capital

capital reserve

surplus reserve

profit this year

profit distribution

IV. Profit and loss category

operating income

operating costs

operating expenses

business taxes and additional

management expenses

financial expenses

. Low-value consumables can be divided into: tableware, daily necessities, etc. The setting of raw materials: main materials, seasonings and ingredients can be used.

large equipment goes into fixed assets, small articles go into low-value consumables, and ingredients and food sauces go into raw materials. The warehouse is divided into small categories according to your big categories.