If you use a computer to keep accounts, you can simply set all the accounting subjects of the meal business, and there will be no so-called accounting skills. If you don't use themes, leave them empty.
The easiest way is to buy a set of financial management software and follow the instructions in the software manual. It is easy to set up a new company account, and the financial management software has technical support. For example, fast food costs 3,000 yuan (you can buy financial management software of catering companies), as long as it is in 800 yuan, it is cheap and good.
On the premise of obtaining a formal invoice:
1. Rental of business premises-operating expenses-rent
2. Employee rent (employee benefits)-operating expenses/management expenses-welfare expenses
3. Guest parking fee-operating expenses
4. The gasoline expenses incurred when the car is used to buy small commodities (the car is under the name of the company or a lease contract is signed with the company in the name of an individual) are recorded as operating expenses-vehicle expenses-gasoline expenses.
5. Communication expenses reimbursed by purchasing personnel-if the invoice is formal, it can be recorded as "operating expenses-communication expenses"; If there is no invoice, you can record it in the payroll, calculate the tax together with the salary, and record "operating expenses-salary"
6. Miscellaneous repair costs-operating costs-repair costs
7. Postal expenses-management expenses-postal expenses/office expenses
8. Cleaning expenses for purchasing washing powder, detergent and garbage bags-operating expenses-cleaning expenses
9. Low-value consumables with a small amount can be directly recorded as "operating expenses-material consumption", while those with a large amount can be recorded as "low-value consumables" and then amortized 50-50.
10. Income from selling products (other business income)-I don't know what "income from selling products" is.
1 1. a red envelope for feng shui master-hehe, put it in "management fee-labor fee". If it is difficult to declare a tax, find some invoices to offset it.
12. Automobile gasoline fee-see 4.
13. Waste sales income-this part of the income usually occurs in restaurants, so it is recommended not to enter it in the account, so it is better to take cash out of the account, because there are many expenses in restaurants without invoices. If it must be recorded, it is recorded as "non-operating income"
14. Prepaid store rent-prepaid rent, recorded in "other receipts" or "prepaid expenses" (old standard), recorded in "operating expenses-rent/rent" when prepaid.
15. Packaging paper bags-operating expenses-material consumption
16. Purchase Invoice-Management Expense-Office Expense
Hotel cost accounting procedure
The cost of a hotel includes two aspects: operating cost and period cost. All kinds of direct expenses and expenses incurred in the production and operation of providing various services to the society belong to the operating cost of the hotel, and all expenses not included in the operating cost are the period expenses of the hotel.
I. Division and determination of hotel operating costs and period expenses:
(1) Division and determination of operating costs
According to the operating characteristics and operating costs of the hotel, it mainly includes the procurement cost of direct materials.
1, direct material cost:
The direct materials in hotel management mainly refer to the consumption of various raw materials, such as chicken, spices, ingredients, etc., in the food processing and management process of the catering department. Among them, raw materials: auxiliary raw materials used to make various catering products, generally mainly vegetables and dry goods; Seasoning: it is a seasoning material used to make various diets, such as oil, salt and sauce.
According to the new system, the labor costs of hotel departments (including the catering department) are directly included in the department expenses, and there is no need to share the operating costs.
2. Commodity procurement cost: Commodity procurement cost mainly refers to the price of commodities purchased for sale and related expenses. Divided into: the purchase price cost of domestic purchased commodity grain and the purchase price cost of foreign purchased commodity. The purchase price cost of domestic purchased goods refers to the actual purchase cost of goods, excluding all kinds of formalities and transportation expenses incurred in purchasing commodity grain and other timely purchase expenses; The purchase cost of goods purchased abroad is the original price of the goods based on CIF cost plus sea freight and insurance premium, plus the taxes and fees that the goods need to pay during the import process, such as import duties, import product taxes, purchase foreign exchange spreads, etc.
(two) the division and determination of the period expenses.
The hotel's period expenses include operating expenses, management expenses and financial expenses, which are directly included in the current profits and losses and compensated from the hotel's current operating income.
1. Operating expenses:
Operating expenses refer to the expenses incurred by various business departments of the hotel in the course of operation. According to the provisions of the new system, the operating expenses of hotels generally include the following aspects:
(1) Transportation fee: refers to the transportation fee and fuel fee of the inventory and goods purchased by the hotel.
(2) Insurance premium: refers to the property insurance premium paid by the hotel to insure with the insurance company.
(3) Fuel cost: refers to the fuel cost consumed by the hotel catering department in the process of processing catering products.
(4) Water and electricity charges: refers to the water and electricity charges consumed by various business departments of the hotel in the course of operation.
(5) Advertising fee: refers to the advertising fee and publicity fee that the hotel should pay for advertising.
(6) Travel expenses: refers to the expenses required by the staff of various business departments of the hotel for business trips.
(7) Washing fee: refers to the expenses incurred by various business departments of the hotel to wash work clothes for employees.
(8) Amortization of low-value consumables: refers to the amortization of low-value consumables charged by various business departments of the hotel.
(9) Material consumption: refers to the expenses incurred by the hotel business department when collecting materials and supplies. Materials and supplies include some daily necessities in guest rooms and restaurants (such as knitwear, tableware, plastic products, sanitary products, printed matter, etc.). ), office supplies (such as office stationery, paper, etc. ), as well as materials and spare parts for daily maintenance. Maintenance expenses incurred by various business departments are also recorded here.
(10) The salaries and welfare expenses of business personnel refer to the salaries and welfare expenses of the personnel directly engaged in business service activities in various business departments of the hotel, including salaries, bonuses, allowances and subsidies.
(1 1) working meals: refers to the working meals provided by tourist hotels to the staff of various business departments according to regulations.
(12) clothing expenses: refers to the expenses incurred by tourist hotels in making work clothes for staff of various business departments according to regulations.
(13) Other expenses related to various business departments.
2. Management fee
Management expenses refer to the expenses incurred by the hotel for organizing and managing business activities, as well as the expenses that are not easily shared and should be borne by the hotel, including:
(1) Company expenses: refers to the salary, welfare expenses, working meals, clothing expenses, office expenses, conference expenses, travel expenses, amortization of low-value consumables and other management expenses of the hotel administration department.
(2) Trade union funds: refers to the expenses drawn from 2% of the total wages of employees and charged to the cost.
(3) Employee education funds: refers to the expenses that are drawn from 2% of the total wages of employees and charged to the cost.
(4) Board funds: refers to various expenses incurred by the board of directors and directors of the highest authority in the hotel to perform various functions, including travel expenses and conference fees.
(5) Tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty collected by the hotel according to regulations.
(6) Fuel cost: refers to various fuel costs consumed by the management department.
(7) Utilities: refers to the office utilities of the management department.
(8) Depreciation expense: refers to the depreciation expense of all fixed assets of the hotel.
(9) Repair expenses: refers to all repair expenses of the hotel except the business department.
(10) Amortization of start-up expenses: refers to the expenses incurred in the process of hotel preparation, which are amortized according to the stipulated amortization period.
(1 1) Entertainment expenses: refers to all kinds of business entertainment expenses paid by the hotel in the process of business communication, which are controlled according to a certain proportion of the annual net operating income.
(12) Inventory shortage and damage: refers to inventory shortage and net profit loss of damaged inventory. Excluding the non-loss part.
(13) All other expenses incurred in organizing and managing hotel sales staff activities.
3. Financial expenses
Financial expenses refer to the expenses incurred by the hotel in raising funds to solve the problem of capital turnover in the process of passing through the sales staff. Including interest (minus interest income), exchange losses (minus exchange gains), fees of financial institutions, etc.
Two, the hotel operating costs, cost accounting during this period.
According to the accrual basis principle, hotel operating cost accounting strictly distinguishes the boundaries between current cost and next cost, direct cost and indirect cost, and sets up accounts according to each business department.
(A) enterprise cost accounting
The operating cost of the hotel is accounted by the operating cost account.
Catering cost accounting
Hotel catering costs are actually raw materials, ingredients, regulators and costs consumed by catering departments in the processing of catering products. The accounting of catering cost is carried out through the "operating cost" account, and the accounting period is every ten days. The accounting period from the beginning of each month to the last day of the month is used to calculate the total operating cost.
According to the accounting requirements and the implementation of the "perpetual inventory system", the catering accountant should calculate the food cost of the day by summarizing the picking list of the items received every day, and calculate the gross profit and gross profit margin of the day through the daily catering business income, so that the catering department can better control the operating costs. At the end of the month, the catering cost is carried forward by borrowing "operating cost" from the "raw materials" account, and the unused part of the received raw materials is adjusted by consumption cost at the end of the month. The adjustment formula is: actual raw material consumption cost = kitchen month-end balance+current month's collection amount+/-current month's transfer-in (transfer-out) amount-kitchen month-end inventory amount. Among them, the kitchen inventory at the end of the month (the total amount of surplus raw materials, unsold semi-finished products and finished products) needs to be counted on site and calculated according to their respective food quota and book price. At the same time, in accounting, the method of "false material return" is adopted to adjust. That is, debit the "operating cost" at the end of the month and credit the "raw materials" account, and then make a recall entry in the same direction in blue at the beginning of next month.
(2) Period expense accounting:
During the period, the accounting of hotel expenses is collected and reflected by setting the subjects of "operating expenses", "management expenses" and "financial expenses".
The "non-operating expenses" subject is set according to the business department, which is used to calculate the expenses incurred by the hotel business department and should be included in the non-operating expenses according to the financial system of tourism catering enterprises. When expenses occur, debit this account and credit "cash", "bank deposit", "wages payable" and other subjects. At the end of the period, all expenses incurred in the current period are directly included in the current profit and loss.
"Management fee" is used to calculate all kinds of expenses incurred by the hotel management department to manage the activities of hotel sales staff, including administrative expenses and other expenses that should be borne by the hotel. Debit "management fee" when it occurs, credit "cash", "bank deposit", "salary payable" and "bad debt reserve" and all of them will be transferred to the "profit of this year" at the end of the period. Set the "Management Expense" account according to the above detailed items.
The "financial expenses" account is used to calculate the expenses required by the hotel to raise funds during the sales process. When it happens, debit this account, and the interest income and exchange income that should be deducted from the financial expenses incurred by the hotel are credited to this account. At the end of the period, the balance will be transferred to the "profit of this year" subject.