After buying pots and pans in the unit canteen, the chef's salary is directly included in the cost after cash or bank deposit, the cash front desk salary enters the operating expenses, and the cash utilities are directly included in the cost. Accounting treatment refers to the process from reviewing original vouchers, preparing accounting vouchers, through a series of accounting treatments such as bookkeeping, reconciliation and closing, to preparing accounting statements.
According to different departments and uses, the unit canteen should record the accounts of "production cost", "manufacturing cost" and "management cost" and related cost items in its detailed accounts. When an enterprise is put into production and operation, a large number of low-value consumables can be amortized as prepaid expenses.
Extended data:
Principles of accounting treatment:
1、? The principle of accounting treatment should be adapted to the business nature, scale, complexity, management requirements and characteristics of the unit, which is conducive to strengthening the division of labor and cooperation in accounting work and realizing the goal of accounting control and supervision.
2, accounting procedures should be able to correctly, timely and completely provide accounting information users need.
3. Accounting procedures should simplify accounting procedures, save manpower and material resources, reduce the cost of accounting information and improve the efficiency of accounting work on the premise of ensuring the quality of accounting work.
4. It should be suitable for the characteristics of the industry to which this unit belongs, that is, when designing accounting procedures, we should consider the scale of our own enterprise organization, the nature of economic business and the degree of simplicity and complexity, and at the same time, it should be conducive to the division of labor and internal control of accounting work.
5, the appropriate accounting procedures should also strive to simplify, reduce unnecessary links, save manpower, material resources and financial resources, and constantly improve the efficiency of accounting work.
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