For catering accounting, when making accounts, we must first determine the accounting methods related to costs, set up accounting subjects, and record related expenses according to the process. The following article will mainly introduce the contents of accounting in catering industry, so let's know.

how to set up the courses of catering industry?

1. The rent, salary and other expenses incurred during the preparation of the company shall be recorded in the "long-term deferred expenses" subject if the accounting system for small enterprises is implemented. The implementation of the new accounting standards system should be fully credited to the management expenses.

2. There are many upfront expenses, only receipts should be found. However, if your company pays a fixed tax, the problem is not big; If it is levied by auditing accounts, there must be an invoice, otherwise, the raw material expenses incurred cannot be deducted before tax

3. During the business period, the utilities incurred can be charged in "operating expenses-utilities". For the employee's salary, it is charged in the "-salary" subject of operating expenses.

4. The catering industry should first fill in the receipt form for the purchased dishes, rice, oil, salt, tobacco and alcohol, and the auditors will check the quantity and then put them into the warehouse for processing. For fresh vegetables, meat, fish and other perishable ingredients, warehouse treatment is made, and these materials are uniformly accounted for by the "raw materials" subject.

5. The tables and chairs used in the dining room are included in the accounting of "operating expenses-amortization of low-quality goods"; Tables, chairs and benches used in the office are included in the accounting of "management expenses-amortization of low-priced goods"

accounting process of catering industry accounting

When accounting for catering industry, the accounting method of related costs should be determined according to the scale of the enterprise and accounting requirements.

1. The other party can provide a formal invoice

and directly record the vegetables and meat into 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 used.

charge the gas to "operating expenses-gas fee".

2. The purchased drinks and beverages, if there is a warehouse, shall be recorded as "goods in stock" first, and then the cost shall be carried forward after being sold; For cigarettes with sales qualifications, the accounting method remains unchanged, and those without sales qualifications, the treatment of part of the income and cost should be in line with the business scope of the business license.

3. The salaries of chefs and service personnel are recorded as "operating expenses-salaries"; Other management personnel, recorded in the "management expenses-wages". Usually wages have to be accrued first.

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

invoicing problems of catering enterprises

How to make entries in catering accounting?

1. Record the income (classification: dishes, drinks, cigarettes, etc.) at ordinary times, and record the expenses by department. At the end of the month, summarize the sales cost, raise depreciation, raise taxes, issue statements and buy invoices.

2. Purchase of supplies in the workshop, such as vegetables and seasonings, involves the following entries:

Borrowing: raw materials

Lending: cash (or bank deposit)

3. Booking according to the picking list of the workshop:

Borrowing: operating costs

Lending: raw materials

4. Inventory the remaining materials in the workshop at the end of the month.