1) Purchase raw materials such as vegetables.

Borrow: raw materials-vegetables

Raw materials-meat

Credit: cash/accounts payable

2) Payment of labor wages, provision and payment.

Debit: main business cost

Loans: Payables-Wages

Debit: Payables-Wages

Credit: cash

3) Buy accessories

Debit: main business cost

Credit: cash

4) Purchase equipment that meets the requirements of fixed assets, such as air conditioners.

Borrow: fixed assets

Loans: cash/bank deposits/accounts payable

5) Pay rent, utilities, etc.

Borrow: Operating expenses-rent

Operating expenses-utilities

Loans: cash/bank deposits/accounts payable

6) Income

Debit: cash/accounts receivable

Loan: income from main business

7) Income is deposited in the bank

Debit: bank deposit

Credit: cash

8) Depreciation accrual

Debit: Operating expenses

Credit: accumulated depreciation

9) Calculate taxes

Borrow: main business taxes and surcharges

Loan: Taxes payable-business tax

Taxes payable-urban construction tax

Taxes payable-education surcharge

10) Carry-over costs and expenses at the end of the month.

Debit: main business cost

Loan: raw materials

Debit: this year's profit

Loan: main business cost

production cost

Main business taxes and surcharges

Income tax (if not)

1 1) Carry-over income

Debit: main business income

Loan: profit this year

12) Carry-forward profit distribution (loss reversal)

Debit: this year's profit

Credit: profit distribution-undistributed profit