I am in the catering industry. I use cash every day to purchase raw materials for the kitchen. Some of them are directly allocated to the kitchen and the rest are put into the warehouse. How can I make accounting entries? moon

Do the direct business costs for those directly dialed into the kitchen, and do the raw materials for those put into the warehouse, and make the following entries:

Debit: Main business costs?

raw materials?

loan: cash on hand?

at the end of the month, the operating cost can be written off from the inventory of kitchen inventory, and the following entries can be made:

Debit: main business cost

Loan: raw materials

Raw materials usually received from the warehouse, and the following entries can be made:

Debit: main business cost

Loan: raw materials

Extended information. Including commissions paid to marketers, office expenses, depreciation expenses, utilities, personnel salaries, welfare expenses, travel expenses, transportation expenses, communication expenses and other costs directly related to the main business. ?

2. For the business started and completed in the same fiscal year, the company shall carry forward the main business income and the main business cost; For inter-annual business, the main business cost that should be carried forward should be calculated and determined by the prescribed method at the end of the year. When carrying forward the main business cost, you should debit the subjects such as "main business cost" and credit the related subjects.

Generally speaking, the wholesale goods should be accounted for according to the original purchase price. When carrying forward the sales cost, you can choose:

FIFO method, weighted average method, moving weighted average method, individual pricing method, LIFO method, gross profit margin method and so on.

after calculating the actual sales cost of goods, the enterprise should carry forward the accounting treatment of sales cost according to the specified requirements. In practical work, there are two ways to carry forward the cost of commodity sales: daily carry-forward and regular carry-forward

generally speaking, the daily carry-over method should be adopted for the consignment business and the direct goods sales business, and the regular (monthly or quarterly) carry-over method should be adopted for other sales businesses.

when carrying forward the cost, the following entries should be made according to the "main business cost calculation sheet":

debit: main business cost

loan: inventory goods-×××

for retail goods, the accounting method of selling price amount is generally adopted in actual work.

Baidu encyclopedia-main business cost