according to the accounting system of catering and service industries.

If you use computers to keep accounts, you might as well set up all the accounting subjects of the restaurant business, and there will be no so-called accounting skills. The easiest way is to buy a set of financial management software and follow the instructions in the software manual. It is easy to set up a new company account, and the financial management software has technical support. You can buy financial management software dedicated to catering companies.

1. Rental of operating houses-operating expenses-rent 2. Rental of employees' houses (employee benefits)-operating expenses/management expenses-welfare expenses 3. Parking fees of guests-operating expenses 4. Gasoline expenses incurred when a car is used to purchase small commodities (the car is in the name of the company, or a lease contract is signed with the company under the name of an individual), Charge it to operating expenses-vehicle expenses-gasoline expenses. 5. Communication expenses reimbursed by purchasing personnel can be charged to "operating expenses-communication expenses" if the invoice is formal, and can be charged to the payroll if there is no invoice, and charged to "operating expenses-salary" together with the salary. 6. Repair expenses of miscellaneous things-operating expenses-repair expenses 7. Cleaning expenses such as garbage bags-operating expenses-cleaning expenses 9. Consumables with small amount can be directly recorded as "operating expenses-material consumption", while those with large amount can be recorded as "low-value consumables" and then amortized 51-51. 11. Income from selling products (other business income)-I don't know what "income from selling products" is. 11. Red envelopes for Feng Shui masters-hehe, put them in "management expenses-labor expenses". If it is difficult to declare individual taxes, find some invoices to offset them. 12. Car gasoline fee-see 4 13. Income from selling waste products-this part of the income will occur in general restaurants, so it is suggested not to enter it in the account, so let's take off-account cash, because restaurants have a lot of expenses without invoices. If it must be recorded, it will be recorded as "non-operating income". 14. Prepaid store rent-prepaid rent, recorded as "other collection" or "prepaid expenses" (old standard), and recorded as "operating expenses-rent/rent" when it is prepaid. 15. Packaging paper bags-operating expenses-material consumption 16. Purchase invoices-management expenses- All kinds of direct expenses and expenses incurred in the production and operation process of providing various services for the society belong to the operating cost of the hotel, and all expenses not included in the operating cost are the period expenses of the hotel.

1. Division and identification of hotel operating costs and period expenses: 1. Division and identification of operating costs According to the operating characteristics of hotels, operating costs mainly include the purchase cost of direct materials. 1. Direct material cost: The direct material in hotel operation mainly refers to the consumption of various raw materials, such as chicken, spices and ingredients, that occur in the course of catering processing and operation. Among them, raw materials: auxiliary raw materials used to make various food and beverage products, generally mainly vegetables and dry goods; Seasoning: it is a seasoning material used to make various diets, such as oil, salt and sauce. According to the new system, the labor costs of hotel departments (including catering department) are directly included in the department expenses, and there is no need to share the operating costs. 2. Purchase cost of goods: The purchase cost of goods mainly refers to the price of goods purchased for sale and related expenses. Divided into: the purchase price cost of domestic purchased commodity grain and the purchase price cost of foreign purchased commodity. The purchase price cost of domestic purchased goods refers to the actual purchase cost of goods, excluding the timely purchase costs incurred when purchasing commodity grain, such as various procedures and transportation fees; The purchase cost of goods purchased abroad is based on the CIF cost plus maritime freight and insurance premium as the original price of the goods, and at the same time, the taxes that the goods need to pay in the import process, such as import duties, import product taxes, and the purchase foreign exchange price difference, etc. (II) Division of period expenses. It is determined that the period expenses of the hotel include operating expenses, management expenses and financial expenses, which are directly included in the profits and losses of the current period and compensated from the operating income of the hotel in the current period. 1. Operating expenses: Operating expenses refer to various expenses incurred by various business departments of the hotel in the course of its operation. According to the provisions of the new system, the operating expenses of the hotel generally include the following aspects: (1) Transportation expenses: refers to the inventory purchased by the hotel, various transportation expenses of goods, fuel expenses, etc. (2) Insurance premium: refers to the property insurance premium paid by the hotel for insurance with an insurance company. (3) Fuel cost: refers to the fuel cost consumed by the hotel catering department in the process of processing catering products. (4) Water and electricity charges: refers to the water and electricity charges consumed by the business departments of the hotel in the course of its operation. (5) Advertising expenses: refers to the advertising expenses and publicity expenses that the hotel should pay for advertising. (6) Travel expenses: refers to the expenses required by the staff of various business departments of the hotel for business trips. (7) Washing expenses: refers to the expenses incurred by various business departments of the hotel for washing work clothes for employees. (8) Amortization of low-value consumables: refers to the expense amortization of low-value consumables collected by various business departments of the hotel. (9) Material consumption: refers to the expenses incurred by the hotel business department in collecting materials and supplies. Materials and supplies include some daily necessities in guest rooms and restaurants (such as knitwear, tableware, plastic products, sanitary products, printed matter, etc.), office supplies (such as office stationery, paper, etc.), and materials and spare parts for daily maintenance. The repair costs incurred by various business departments are also recorded here. (11) Wages and welfare expenses of operating personnel refer to the wages and welfare expenses of personnel directly engaged in business service activities in various business departments of the hotel, including wages, bonuses, allowances and subsidies. (11) Working meal fee: refers to the working meal fee provided by tourist hotels for the staff of various business departments according to regulations. (12) Clothing expenses: refers to the expenses incurred by tourist hotels in making work clothes for staff of various business departments according to regulations. (13) Other expenses related to various business departments. 2. Management expenses Management expenses refer to the expenses incurred by the hotel for organizing and managing business activities and those that are not easy to share, and should be borne by the hotel, including: (1) Company expenses: refers to the salary of the administrative staff of the hotel administrative department, welfare expenses, work meals, clothing expenses, office expenses, conference expenses, travel expenses, amortization of low-consumption materials and other administrative expenses. (2) Trade union funds: refers to the expenses drawn from 2% of the total wages of employees and charged to the cost. (3) Employee education funds: refers to the expenses that are drawn from 2% of the total wages of employees and charged to the cost. (4) Board funds: refers to all kinds of expenses incurred by the board of directors and directors, the highest authority of the hotel, to perform various functions, including travel expenses and conference fees. (5) Tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty charged by the hotel in accordance with the regulations. (6) Fuel cost: refers to various fuel costs consumed by the management department. (7) Water and electricity charges: refers to the office water and electricity charges of the management department. (8) Depreciation expense: refers to the depreciation expense of all fixed assets of the hotel. (9) Repair expenses: refers to all repair expenses of the hotel except the business department. (11) Amortization of start-up expenses: refers to the expenses incurred during the preparation of the hotel, which are amortized according to the specified amortization period. (11) Social entertainment expenses: refers to various business entertainment expenses incurred by the hotel in the process of business communication, which are controlled and used according to a certain proportion of the annual net operating income. (12) Inventory loss and damage: refers to the net profit loss of inventory in inventory loss and damage. Excluding the non-loss part. (13) All other expenses incurred for organizing and managing the activities of hotel salespersons. 3. Financial expenses Financial expenses refer to the expenses incurred by the hotel in raising funds in order to solve the problems of capital turnover during its process of passing through the salesperson. Including interest (minus interest income), exchange losses (minus exchange gains), fees of financial institutions, etc.

second, the hotel operating costs, during which the cost accounting. According to the accrual basis principle, the hotel operating cost accounting strictly distinguishes the boundaries between the current cost and the next cost, direct cost and indirect cost, and accounts are set up according to each business department. (1) Operating Cost Accounting The operating cost of the hotel is calculated through the operating cost account. Catering cost accounting Hotel catering cost is actually the raw materials, ingredients, regulators and costs consumed by the catering department in the processing of catering products. The accounting of catering costs is carried out through the "operating cost" account, and the accounting period is every ten days. The accounting period from the beginning of each month to the last day of the month is used to calculate the total operating cost. According to the accounting requirements and the implementation of the "perpetual inventory system", the food and beverage accountant should sum up the material requisition list of the items received every day to calculate the food cost of that day, and calculate the gross profit and gross profit margin of that day through the daily food and beverage business income, so that the food and beverage department can better control the operating costs. At the end of the month, the catering cost is carried forward by borrowing the "operating cost" from the "raw materials" account, and the consumption cost is adjusted for the unused part of the collected raw materials at the end of the month. The adjustment formula is: actual raw material consumption cost = kitchen month-end balance+this month's collection amount+/-this month's transfer-in (out) amount-kitchen month-end inventory amount. Among them, the kitchen inventory at the end of the month (the total amount of surplus raw materials, unsold semi-finished products and finished products) needs to be counted on the spot and calculated according to their respective ingredients quota and book price. At the same time, in accounting, the method of "false return of materials" is adopted to adjust. That is, at the end of the month, debit the "operating cost" and credit the "raw materials" account, and then make a recall entry in the same direction in blue at the beginning of the next month. (II) Period expenses accounting: The accounting of hotel period expenses collects and reflects the expenditures of various expenses by setting up "operating expenses", "management expenses" and "financial expenses" accounts. The "operating expenses" account is set according to the business department, which is used to calculate the expenses incurred by the business departments of the hotel and should be included in the operating expenses according to the provisions of the Financial System of Tourism Catering Enterprises. When expenses occur, debit this account, credit "cash", "bank deposit" and "wages payable" and other accounts. At the end of the term, all expenses incurred in the current period will be directly included in the current profit and loss. The "management fee" account is used to account for all kinds of expenses incurred by the hotel management department to manage the activities of hotel salespersons, including the expenses of the administrative department and other expenses that should be borne by the hotel. Debit "management fee" when it occurs, and credit "cash", "bank deposit", "salary payable" and "bad debt provision" and other accounts, and all of them will be transferred to the "profit of this year" account at the end of the period. The "Management Expense" account is set according to the above detailed items. The "financial expenses" account is used to calculate the expenses required by the hotel to raise funds during its sales process. When it happens, it is debited to this account, and the interest income and exchange income that should be deducted from the financial expenses incurred by the hotel should be credited to this account. At the end of the term, the balance will be transferred to the "profit of this year" account.