accounting treatment of food and beverage enterprises' coupons, food gifts and zero erasing:

coupons refer to vouchers given by food and beverage enterprises to customers for consumption in our store within a certain period of time, and the amount of coupons varies from 21 yuan to 511 yuan.

dish giving: refers to the dishes that the person in charge of the catering enterprise gives to the guests free of charge when they come to the store for dinner and consumption on the same day according to their importance and consumption amount.

zero-erasing: refers to the cash discount given by the cashier at the bar of a catering enterprise when the guest checks out in cash. Generally, the zero-erasing authority set by the hotel for the cashier does not exceed RMB 11.

in fact, the above three categories are the same in nature, and they are all discounts given to guests. The focus of accounting treatment lies in whether the daily income is confirmed according to the total amount or the net amount after deducting the above discounts.

The first accounting treatment method:

According to the daily income report submitted by the auditor (night audit or daily audit), Make the following accounting entries

debit: cash (actually received cash)

debit: accounts receivable (signed consumption amount)

debit: operating expenses-cash discount (zero amount)

debit: operating expenses-meal coupon discount (recovered original meal coupon)

debit: operating expenses-food coupon discount (gift) Liquor income)

Credit: operating income-other income (such as tea, dishcloth, etc.)

The second accounting treatment method:

According to the daily income report submitted by the auditor (night audit or daily audit), make the following accounting entries

Debit: cash (actually received cash)

Debit: accounts receivable (signed consumption amount According to the balance after deducting coupons, gifts and zeros)

Credit: operating income-commodity income (wine income)

Credit: operating income-other income (tea, tableware and other income)

The biggest benefit of the second treatment method is that it saves business tax and surcharges. As for why discounts are deducted from food income, it is because the goods that should be carried forward are calculated according to commodity income at the end of the month.