1, usually record income (classification: vegetables, drinks, cigarettes, etc. ), and record the expenses by department. At the end of the month, sum up the cost of sales, raise depreciation, raise taxes, make statements and buy invoices, which is basically all.

2, the purchase of vegetables, spices and other workshop supplies, according to the bill and acceptance certificate.

Borrow: raw materials

Loan: cash (or bank deposit)

3, according to the workshop picking outbound order.

Borrow: operating costs

Loan: raw materials

4. Inventory the remaining materials in the workshop at the end of the month and make records according to the inventory table.

Debit: Operating cost (in red ink)

Loan: raw materials (red letter)

5. Carry-over cost (actual operating cost of inventory at the end of this month)

Debit: this year's profit

Credit: Operating costs

6. At the beginning of next month, record the remaining materials in the inventory table of last month in the account of next month (the inventory amount in red ink last month).

Borrow: operating costs

Loan: raw materials

The tax paid by the catering industry is business tax, and the profit and loss = operating sales-operating expenses (materials, wages, expenses and other miscellaneous expenses, etc.). )

When obtaining operating income:

Debit: cash bank deposit

Loan: income from main business

Wages and other expenses paid when purchasing materials:

Debit: Operating expenses-Level II subjects

Credit: cash

When carrying forward costs and expenses at the end of the month:

Debit: this year's profit

Credit: operating expenses

Operating income carried forward at the end of the month:

Debit: main business income

Loan: profit this year

Carry forward this year's profit:

When making a profit:

Debit: this year's profit

Loan: profit distribution

When losing money:

Borrow: profit distribution

Loan: profit this year

Go to the tax bureau to declare and pay taxes at the beginning of next month: declare and pay at the corresponding tax rate of income *.

Extended data

Matters needing attention

1) Whether the payer's name, date of voucher filling, economic business content, quantity, unit and amount are complete;

2) Whether the amount expressed in words and figures is consistent and whether it is consistent with cutting;

3) Whether there is the signature of the invoice issuing unit;

4) Whether there is the signature of relevant personnel. Pay attention to these when issuing invoices, and affix the RMB symbol "RMB" before the amount. If there are too many bills to be reimbursed at one time, such as plane, car and boat tickets, overdue service fees and handling fees for purchasing air tickets and boat tickets, postal and telecommunications fees, fixed catering invoices, bridge crossing fees, parking fees, car washing fees and other small scattered invoices, stickers must be used.

Baidu Encyclopedia-Accounting Entry