First of all, you should determine the accounting method of related costs according to the scale of the enterprise and the requirements of accounting: for example, directly record the costs, and then charge the expenses at the end of the month; Record raw materials in the warehouse first, record them in the cost after collection, and then make inventory at the end of the month before reducing the cost; Wait a minute. Generally speaking, if your enterprise is small in scale and has low requirements for accounting, you can choose the first method first.

1. If the other party can provide a formal invoice, vegetables and meat can be directly recorded in the "main business cost".

If there are warehouses, rice oil and seasonings, they can be recorded as "raw materials" first, and recorded as "main business cost" when they are used. If there is no warehouse, the other party can also provide a formal invoice or directly record it as "main business cost".

Gas can be recorded as "operating expenses-gas expenses".

2. The purchased drinks, if there is a warehouse, can be recorded as "inventory goods" first, and then the cost will be carried forward after being sold; If you are qualified to sell cigarettes, the accounting method is the same as before. If not, part of your income and cost should be handled according to the business scope of the business license.

3. The chef's salary is recorded as "operating expenses-salary", not as cost. The salary of service personnel can also be recorded as "operating expenses-salary", and other managers can be recorded as "management expenses-salary".

Generally speaking, wages should be accrued first.

4. Decoration expenses are recorded in "long-term deferred expenses", and the amortization period refers to the lease contract period.

5. Curtains, carpets and treatments are the same as my idea.

6. When warehousing, entries:

Borrow: main business cost/raw materials/inventory goods

Loan: Accounts Payable-* * Company

When paying:

Loan: Accounts Payable-* * Company

Loan: bank deposit/cash

No matter what kind of company the other party is, it is necessary to ask the other party to provide a formal invoice. If not, the corresponding materials cannot be recorded in the cost.

(2) Accounting entries of catering industry:

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, so profit and loss = operating sales-operating expenses (materials \ wages \ expenses \ other miscellaneous expenses, etc.). )

When obtaining operating income:

Debit: cash \ bank deposit

Loan: income from main business

When purchasing materials and paying wages and other expenses:

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 Inland Revenue Department to file tax returns early next month:

Declare and pay according to the corresponding tax rate of profit *.

(3) the catering industry cost accounting:

The main procedures of daily cost accounting are:

1. The raw materials (vegetables, meat, poultry, fruits, aquatic products, seafood) that need to be directly purchased in the kitchen on that day must be before 5 pm the day before, and the replenishment must be before 2 pm that day. The head chef of the kitchen fills in the Purchase Order of Market Materials, and submits it to the manager of the food and beverage department for approval after being reviewed by the chef. The buyer organizes the purchase according to the requirements, and submits a copy to the receiving group according to the quantity and quantity on the purchase order. Fill in the kitchen raw material acceptance form after acceptance, add the kitchen raw material acceptance form after business every day, and fill in the kitchen raw material procurement summary table.

2. Raw materials (dry goods, condiments, food, etc. ) from the kitchen to the warehouse, the kitchen foreman shall fill it out according to the needs of the day, submit it to the chef for approval, and collect the voucher from the warehouse. After the warehouse keeper completes the audit procedures, he will deliver the goods according to the order. After the end of business every day, add warehouse receipts and fill in the summary table of food and beverage raw materials recipients.

3. After the end of business every day, the head chef of the kitchen should make an inventory of the remaining raw materials, seasonings and semi-finished products, fill in the Daily Report of Kitchen Raw Material Inventory, and summarize it after being audited by the chef.

4. After the business is over every day, the bartender in each bar of the restaurant should fill in the daily report of liquor purchase, sale and storage according to the warehouse requisition list and liquor sales list.

5. The financial daily reporter shall fill in the daily report of catering business income and the daily report of catering discount according to the night audit report.

6. Cost accounting summarizes and calculates the daily report of catering cost according to the daily report of catering business income, catering discount, kitchen raw material purchase, kitchen raw material receipt, kitchen raw material inventory and catering bar drinks invoicing, and reports it to the financial manager, catering manager and chef before 9: 00 the next morning. Do a good job in cost analysis and eliminate waste.

7. First of all, add up all your expenses, such as room, water and electricity, the cost of hiring workers and so on. And then look at the location of the store you choose. If it's a busy section of the city, things will be more expensive and the section will be cheaper. You have to think for yourself. Then look at your vegetable price, how much raw materials, and how much profit you can achieve. Then divide the previous sum by 30 days, which is your daily cost, and then see how many dishes you buy to reach this number, and the rest is your net profit!

8, catering industry cost, roughly have the following formula:

Cost of raw materials consumed in this period = raw materials at the beginning+raw materials purchased in this period-raw materials at the end.

Cost price = purchase price/(output * feeding standard (quantity))

Gross profit margin = (sales price-raw material cost)/sales price * 100%

Sales price = raw material cost /( 1- gross profit margin)

Sales price = raw material cost+gross profit amount

or

Sales price = raw material cost *( 1+ addition rate)

or

Sales price = raw material cost+bonus amount

Markup rate = gross profit margin /( 1- gross profit margin)

Gross profit margin = addition rate /( 1+ addition rate)

Value of raw materials = value of wool-(quantity of inferior materials * unit price+quantity of waste materials * unit price)

Net material quantity = total material quantity-auxiliary material quantity-waste quantity

Net material unit price = net material value/net material quantity.