Accounting practice of fresh supermarket

When purchasing goods:

Borrow: inventory goods,

Loans: bank deposits, etc.

When selling:

Debit: bank deposit,

Loan: income from main business,

Carry-forward sales cost:

Borrow: main business cost,

Loan: inventory goods,

Other expenses such as salary:

Borrow: management fee,

Debit: sales expenses,

Loan: Payable to employees.

Loans: bank deposits,

Debit: Payable to employees.

Loans: bank deposits,

Carry-over costs and expenses;

Debit: this year's profit,

Loan: management fee,

Loan: sales expenses,

Loan: main business cost,

Borrow: income from main business,

Loan: this year's profit.

The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Concerning Exemption from Value-added Tax in Vegetable Circulation (Cai Shui [201]137) stipulates that vegetables sold by taxpayers engaged in vegetable wholesale and retail are exempt from value-added tax.

What needs special reminder is that when auditing the accounts, the subsidiary ledger should be marked. At the end of the month, we should pay attention to keeping detailed vouchers for accrual, amortization and carry-forward, so as to ensure that the accounts are consistent with the certificates, accounts and accounts. When preparing accounting statements, figures and remarks should be clearly written so that others can check them.

How to be an accountant in catering industry?

According to the enterprise scale and accounting requirements, the accounting method of related costs should be determined: if it is directly included in the cost, it will be reduced by month-end inventory; First put the raw materials into the warehouse, collect them into the cost, and then charge them to the account at the end of the month. Generally, if your enterprise is small in scale and has low requirements for accounting, you can choose the first method first.

Restaurants are generally divided into three accounting departments:

First, the cost of purchasing ingredients and non-ingredients

If the other party can provide a formal invoice, vegetables and meat can be directly included in the "main business cost". If there is a warehouse, the purchased drinks can be recorded as "inventory goods" first, and then the cost can be carried forward after being sold; Gas can be included in "operating expenses". 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 accordance with the business license.

The second is the cost of maintenance and use of mechanical equipment.

For example, decoration expenses are included in "long-term deferred expenses", amortization period and reference lease contract period.

Third, the labor cost.

Chef's salary is included in the "operating expenses salary" and not included in the cost. The salary of service personnel can also be included in the "operating expenses salary", and other managers can be included in the "management expenses salary". Generally, wages are accrued first.