how to set up accounts for the financial affairs of individual restaurants

1. Accounting subjects: main business income, main business cost, operating expenses and management expenses

cash book: customized version

bank journal: customized version

subsidiary ledger: three-column loose-leaf account

general ledger: customized version

2, 1. Then it is necessary to set up: raw materials, inventory goods, operating expenses, management expenses, operating income, operating costs, accounts payable, paid-in capital, etc., which are similar to the accounts of basic enterprises. The key is management, and it is relatively easy to set up accounts. 2. The detailed subjects of general accounting are: start-up expenses, operating expenses, operating costs, material procurement, and operating income are subdivided into restaurants, kitchens, guest rooms, etc., management expenses, raw materials, inventory goods, prepaid expenses, low-value consumables, fixed assets, cash, and current accounts, etc., mainly to grasp operating expenses and operating costs. 3, its accounting treatment is like keeping a running account, the key is difficult to manage, and it is quite complicated to check and summarize the cashier points of various departments every day. We should pay special attention to the gross profit margin of kitchen and restaurant, and ensure the profit of kitchen and restaurant.

tax is 5% of the hotel's income. If entertainment and bathing items are included, the tax rate is relatively high, depending on the relationship with the tax authorities. 4, two accounts of revenue and expenditure, just calculate the profit at the end of the month, without carrying forward the cost, directly go to the operating income and cost subjects.

other accounts receivable, accounts payable, cash and banks should be established. Fixed assets and low-value consumables should also be built.

tax is not levied by auditing the accounts, but by your sales.

3. Taxpayers engaged in production and business operations shall set up account books in accordance with relevant state regulations within 15 days from the date of obtaining business licenses or incurring tax obligations.

account books refer to general ledger, subsidiary ledger, journal and other auxiliary account books. General ledger and journal should be in customized form.

A taxpayer with a small scale of production and operation who really has no ability to establish accounts can hire a professional organization approved to engage in accounting agency bookkeeping business or an accountant recognized by the tax authorities to establish accounts and handle accounts on his behalf; If there are practical difficulties in employing the above-mentioned institutions or personnel, with the approval of the tax authorities at or above the county level, a revenue and expenditure voucher paste book, a purchase and sales register or a tax control device may be established in accordance with the provisions of the tax authorities.