how to make internal accounts of catering industry income? Is it easy to keep accounts? First of all, you should determine the accounting method of related costs according to the scale of the enterprise and the accounting requirements: for example, directly record the costs, and then charge the costs at the end of the month; First put in storage and record raw materials, collect them and record them in cost, and then make inventory at the end of the month and then offset the cost; Wait a minute. Generally speaking, if your enterprise is small and the accounting requirements are not high, you can choose the first method first.

1. If the other party can provide formal invoices, vegetables and meat can be directly recorded as "main business costs".

if there is a warehouse, rice oil and seasoning can be recorded as "raw materials" first, and recorded as "main business cost" when it is collected; 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 and beverages, if there is a warehouse, can be recorded as "inventory goods" first, and the cost will be carried forward after they are 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 in line with the business scope of the business license.

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

in general, wages should be accrued first.

4. The decoration fee is recorded in the "long-term deferred expenses", and the amortization period refers to the lease contract period.

5. Curtains, carpets and treatment methods are the same as my ideas.

6. When warehousing, the entry:

Debit: main business cost/raw materials/inventory goods

Loan: accounts payable-* * company

Payment:

Loan: accounts payable-* * company

Loan: bank deposit/cash

No matter what the other party is.