Enterprises own cafeteria to buy food how to do accounting as follows:

1, the enterprise cafeteria should set up a separate auxiliary account accounting for cafeteria income and expenditure, used to account for cafeteria expenses. Enterprises pay to the cafeteria funds:

Borrow: other receivables - cafeteria

Credit: money funds

At the end of the month, the cafeteria based on auxiliary accounts accounting belonging to the enterprise's expenditures, issued cafeteria settlement receipts to the Ministry of Finance. The Finance Department based on the settlement receipt:

Borrow: Administrative Expenses - Employee Welfare Expenses

Loan: Other Receivables - Cafeteria

2, the enterprise purchased fixed assets for the cafeteria, which belongs to the company's welfare equipment, shall not be Deduction of input tax:

Borrow: fixed assets

Loan: money funds

Depreciation:

Borrow: administrative expenses - employee welfare expenses

Loan: accumulated depreciation

3, the enterprise for the canteen internal staff payroll:

Borrow: Administrative Expenses - Employee Welfare Expenses

Loan: Employee Compensation Payable

Expanded Information:

In order to reflect and supervise the changes in the increase or decrease of other receivables and their balances, the enterprise should set up "Other receivables account for accounting.

"Other receivables" account debit registers the increase of other receivables, credit registers the collection of other receivables, the closing balance is generally on the debit side, reflecting the enterprise has not yet collected other receivables.

I. This account accounts for all kinds of receivables other than deposits out of the enterprise, funds out of the funds, buy-back financial assets, notes receivable, accounts receivable, prepayments, dividends receivable, interest receivable, policyholders' reserve receivable, receivable on behalf of the recovery of the money, receivables from reinsurance, receivables from reinsurance unexpired liability reserve, receivables from reinsurance insurance liability reserve, long term receivables and other operating activities, provisional payments.

II. This account should be carried out in accordance with the items of other receivables and the other unit (or individual) for detailed accounting.

Third, the enterprise has a variety of other receivables, provisional payments, debit this account, credit the relevant accounts; recovery or write-off of various payments, debit "cash", "bank deposits", "compensation costs "

Four.

Four, the debit balance at the end of this account, reflecting the enterprise has not yet recovered other receivables.