How do fast food restaurants record cash book? Cash book, a fast food restaurant, is an account book used to check and supervise the daily income, expenditure and balance of cash on hand. Next, I'll introduce you to the registration method of restaurant cash book. How to record fast food restaurants in cash book

Fast food restaurants are registered one by one by cashier according to accounting vouchers related to cash receipt and payment, such as cash receipt, cash payment and bank payment (cash withdrawal business) vouchers, and the balance is recorded at any time.

cash book usually registers one by one according to the order of economic transactions according to the audited cash receipts and payment vouchers. In order to strengthen the supervision of corporate cash, cash book adopts customized account books. The registration method of restaurant cash book

1. Abstract

? Abstract? Column briefly describes the contents of the economic business recorded in the account, and strives to be concise.

2. Voucher number

? Certificate font size? The column should be filled with the type and number of the accounting voucher on which the account is posted. For example, when an enterprise adopts the general voucher format and registers cash book according to the accounting voucher, fill in? Remember? Number? ; When the enterprise adopts the special voucher format and registers in cash book according to the cash receipt voucher, fill in? Accept? Number? .

3. Date

? Date? Fill in the column should be the date on the accounting voucher according to which the account books are registered. cash book generally registers according to the accounting voucher, so the date here is the date when the accounting voucher is compiled. You cannot fill in the date of occurrence or completion of the economic business recorded in the original voucher, nor is it the date of actual registration of the account book.

4. corresponding subjects

? Corresponding subjects? Column should be filled in the accounting entry? Cash in stock? The corresponding account of the account, which is used to reflect the ins and outs of changes in cash on hand. When filling in the corresponding accounts, we should pay attention to the following three points:

a. Only the general ledger account is filled in the corresponding account, and no detailed account is required;

B. when there are more than one corresponding account, and the primary and secondary accounts cannot be divided, you can fill in the account with a larger amount in the corresponding account column, and then add? Wait? Words;

C. when there are more than one corresponding account, the main corresponding account should be filled in. if cash is received for selling products, then? Cash in stock? The corresponding subjects are? Main business income? And? Taxes payable? , at this time, you can fill in the corresponding subject column? Main business income? , fill in the total amount of cash obtained in the debit amount column, but you can't split a cash increase business into two corresponding account amounts and fill in two lines.

5. Balance

? Balance? Column should be based on? Bank Balance = Uplink Balance+Bank Debit-Bank Credit? Fill in the formula calculation.

Under normal circumstances, there is no credit balance in cash on hand. Therefore, the debit and credit direction is not printed in front of the balance column in cash book, and the balance direction is debit by default. If there is a credit balance in the process of registering cash book due to special reasons such as the posting order, the credit balance will be registered in red in the balance column, indicating the credit balance.

6. Debit and credit

? Debit amount? Column,? Credit amount? Column should be based on the relevant documents recorded in the? Cash in stock? The borrowing direction and amount of the subject are recorded. How to fill in cash book

1. Balance

? Balance? Column involves the formula:

today's balance = last day's balance+today's debit-today's credit ending balance = opening balance+current period's increase-current period's decrease

refers to the amount actually received and paid in cash should be calculated separately at the end of each day, and the total amount of cash income and payment. Make a balance. And check the balance with the cashier's cash on hand? Nissin? .

2. Voucher number column

It refers to the types and numbers of receipts and payment vouchers registered in the account. The company adopts the general voucher format. When registering in cash book according to the accounting voucher, if it is a cash receipt voucher, it is abbreviated as? Pay now? , should also register the number of proof of charge to an account, such as fill in? Accept? Number? ; If cash book is registered according to the cash payment voucher, please fill in? Pay now? Number? .

third, the date