The accounts of catering industry have always been more complicated and complicated than those of commercial enterprises. So how should accountants make accounts of newly opened catering industry? If you don't know this part of knowledge, then come and study with Deep Space Network.

what are the details of accounting in the newly-opened catering industry?

1. expenses, rent, salary, etc. incurred during the preparation of the company. If the accounting system for small enterprises is implemented, it should be recorded in the "long-term deferred expenses" account. If the new accounting standards are implemented, all of them will be recorded in the management expense account

2. There are many expenses in the early stage, only receipts should be found. However, if your company pays a fixed tax, the problem is not big; If it is levied by auditing accounts, it must have an invoice, otherwise, the raw material expenses incurred cannot be deducted before tax

3. During the business period, the water and electricity expenses incurred are charged in "operating expenses"-water and electricity expenses, and employees' salaries are charged in "operating expenses"-salary subjects

4. The catering industry should first fill in the receipt form for purchased dishes, rice, oil and salt, tobacco and alcohol. The quantity shall be checked by auditors and then put into storage. Then fresh vegetables, meat, fish and other perishable and perishable vegetables that need urgent use will be taken out of the warehouse. These materials are uniformly accounted for in the "raw materials" account. The tables and chairs used in the dining room are included in "operating expenses-amortization of low-priced goods"; Tables, chairs and benches used in the office are included in the "management expenses-amortization of low-quality goods"

5. When carrying forward the catering cost, it is necessary to make an inventory of the food raw materials such as vegetables and meat. In order to accurately calculate the "operating costs", such as collecting food raw materials: borrowing: operating costs-pork 5 kg 61 yuan-rice 11 kg 51-oil and salt 115 loan: raw materials-pork 5 kg 61- rice 11 kg 51-oil and salt 115 for the food raw materials left over from the plate, it is necessary to make a leave of absence at the end of the period (to reduce the cost of food raw materials).