Accounting process of catering industry:

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

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 there is a cigarette sales qualification, the accounting method is the same as before. If not, part of the income and cost should be handled in accordance with the business scope of the business license.

3. The chef's salary is recorded as "operating expenses-salary", but not as 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. When warehousing, entry:

Borrowing: main business cost/raw materials/inventory goods

Lending: accounts payable-* * company

Extended information:

Accounting entry format

First: Borrowing first, lending to branches.

second: the bookkeeping symbol, account and amount of the credit are all one space behind the debit, indicating that the debit is on the left and the credit is on the right.

There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of borrowing one loan; Compound entries are one-loan multi-loan entries, one-loan multi-loan entries and multi-loan multi-loan entries.

it should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to combine different economic businesses and prepare accounting entries for borrowing more and lending more. However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.

Methods

Beginners can make accounting entries according to the following steps:

First, analyze the accounts involved, and analyze which accounts involved in economic business have changed;

second: the nature of accounts, analyzing the nature of these accounts involved, that is, what accounting elements they belong to and whether they are located on the left or right side of the accounting equation;

third: increase or decrease, analyze and determine whether these accounts have increased or decreased, and the amount of increase or decrease;

fourth: bookkeeping direction: according to the nature of the account and its changes, determine the debit or credit to be credited to the account respectively;

fifth: according to the format requirements of accounting entries, prepare complete accounting entries.

Resources: Baidu Encyclopedia: Accounting Entries.