Food and beverage costs are not carried forward every day, but are usually carried forward once at the end of the month, which can be divided into two kinds of accounting.

The first kind is directly included in the operating costs when purchasing, that is, borrowing: the main business cost loan: accounts payable, and then offsetting its multiple operating costs according to the inventory at the end of the month.

The second kind is borrowing: raw materials/inventory goods, and lending: accounts payable. From the end of the month to the beginning of the month+monthly advance-monthly deposit = current month's cost, the operating cost of this month can be obtained.

re-borrowing: main business cost loan: raw materials/inventory goods as for consumables, if it is direct dialing, you will not take inventory at the end of the month, so just charge it to the expense at one time. That is, debit XX expenses and

credit bank deposits; If the goods are picked up by special warehouse management personnel every time they are used, they can borrow: low-value consumables: cash on hand, etc. when they are purchased, and borrow: XX expenses: low-value consumables according to the outbound order when they are used.