Tableware management and accounting treatment methods in catering industry

For the restaurant's material cost, all the purchases are recorded in the main business cost. When the inventory is made at the end of the month, the remaining amount will be offset against the cost.

Therefore, the cost subjects should be classified into three major items: original main materials: main and auxiliary materials commonly used in restaurants, seasonings, packaging (including tableware), and operating costs: (daily expenses of restaurants: operating expenses such as utilities, repair fees, telephone charges, room rental fees, and power. Similar to the combination of management expenses and sales expenses), employee salaries (wages, bonuses, welfare expenses)

2. For low-consumption products, most of them enter the operating expenses, and tableware enters the packaging in the original main materials. For the classification of fixed assets, it is suggested to follow the tax classification method, that is, those with more than 2,111 yuan and more than 2 years will enter the management of fixed assets. And depreciation is accrued.

3. Of course, it will enter the original main materials in the main cost by category (divided into three subcategories)

4. It is suggested that the value-added tax items (sales of goods) run concurrently should be accounted separately, otherwise the high tax rate should be applied. It should be recorded in the inventory goods, and the income and value-added tax should be confirmed when it is sold to the guests, but it depends on how the tax amount is determined for your unit.

5. For the opening of the business: firstly, establish accounts, determine the appropriate accounting subjects (mainly the subjects of operating income and operating cost, others are the same as those of general industrial and commercial enterprises), determine the kitchen material keeper, requisition approver, material ledger registrant, material purchaser and purchase approver, and determine these divisions of labor mainly to facilitate the accounting and responsibility division of kitchen materials. Finance is responsible for checking whether the procedures are perfect, accounting and checking at the end of the month.

Therefore, it is necessary to establish a suitable financial system, such as: common payment approval forms, material purchase approval forms, material requisition forms, supplier statements, etc., and relevant documents must be signed by the person in charge of the agent. So as to clarify responsibilities and facilitate management.

since the catering industry has a commission method, it is suggested that it is best to make a unified salary form to facilitate the calculation and payment of wages at that time. Others just follow the normal procedures and formal financial system.

Accounting of catering industry

Catering industry is mainly engaged in processing and cooking, selling food and beverages, and providing places, equipment and services for customers.

main business: self-made, selling food and drinks, providing services, and concurrently engaging in some outsourced goods (drinks and beverages). ]

main income: meal fee income, beverage income, service income and other income.

settlement method: eat first, then settle; Billing first, then settlement; On-site sales settlement

at the end of each business day, the cashier will prepare a daily statement of business income.

income: debit: cash (check, accounts receivable-# #)

loan: main business income

cost: 1. Various condiments and dry goods.

purchase

loan: inventory goods (raw materials)

loan: bank (accounts payable-# #)

loan: main business cost

loan: inventory goods (raw materials)