Accounting in catering enterprises is a headache for most accountants because of its particularity. Bian Xiao found that many financial personnel are only familiar with the accounting of ordinary enterprises, and they are very mysterious about the accounting of catering enterprises. In order to master the practice of catering accounting in an all-round way and become an independent expert, as a catering accountant, you need to understand the work content, workflow and characteristics of catering enterprise accounting.

Bian Xiao helps you summarize the basic contents of catering accounting practice, and I believe that accounting friends will find skills to improve their skills quickly in their work.

Accounting treatment of false extraction of kitchen "secondary warehouse" in catering industry?

How to master the practice of catering accounting and become an independent expert?

The raw materials distributed by the warehouse keeper go directly to the kitchen stalls for use, but they are not used up on the last day of the accounting period and continue to be used in restaurants on the first day of the following month. This part of the raw materials and food in the kitchen stall has become the "secondary warehouse" of the catering industry.

Difficulties in the end-of-month inventory of the kitchen "secondary warehouse" (completed in three steps)

1) Cost accounting is a difficult point in month-end inventory of catering enterprises. How to do cost accounting?

Before the end of the month, the warehouse keeper normally distributes raw materials, food, etc. The kitchen is used directly, and the accountant makes normal accounting entries according to the category of "direct dial list" during the accounting period. The kitchen secondary warehouse is treated as "false withdrawal" to ensure the accuracy of current operating cost accounting.

For example, the kitchen of this restaurant bought 100 kg of seafood at the unit price of10 yuan, and the supplier Tang Ping paid the bill once a month, with the amount of 1000 yuan, and the warehouse administrator issued a "direct dial" to enter the seafood stall in the kitchen.

Accounting entry 1

Borrow: operating cost-seafood-turbot 1000 yuan.

Loan: Accounts payable-seafood supplier Tang Ping 1000 yuan.

This is a single variety of raw materials, so the following accounting entries should be made for multi-variety raw materials.

Borrow: operating costs-kitchen raw materials

Loans: Accounts Payable-Suppliers

2) At the end of each month, the accountant makes an inventory of the "secondary warehouse" in the kitchen, and then carries out accounting treatment.

For example, after the bottom of the dish, the seafood is Duobao fish 10 kg, and the amount is 100 yuan.

Borrow: raw materials-seafood, treasure fish 100 yuan.

Loan: Operating cost-seafood and precious fish-100 yuan.

This is a single variety of raw materials, so the following accounting entries should be made for multi-variety raw materials.

Borrow: raw materials-all kinds of raw materials (warehouse)

Credit: Operating costs-various stalls of various raw materials (negative)

(3) Accounting treatment of the first voucher next month (operating on financial software, classified by all details)

Borrow: Operating cost-seafood and fish-100 yuan.

Loan: raw materials-seafood, treasure fish 100 yuan.