The bookkeeping methods of transportation expenses for purchasing raw materials in catering industry are as follows:

1. If the amount is large, it will be included in the main business cost account, and the accounting entries will be:

Debit: main business cost

Loan: bank deposit

2. If the amount is small, it will be included in the sales expense account. The accounting entries are:

debit: sales expenses-transportation expenses

credit: bank deposit

transportation expenses. Transportation expenses refer to the freight that needs to be paid in the process of transporting goods from the original place of use of consumers to the place where operators repair, replace, return goods and return them.