1, in order to standardize the financial behavior of the "XXX" restaurant, to strengthen financial management, the development of this system.

2, this system applies to "XXX" restaurant chain Co.

3, the restaurant's financial behavior, should comply with national laws and regulations and this system, and accept the board of directors of the inspection and supervision.

4, the restaurant should establish and improve the financial accounting system, improve the internal economic responsibility system, improve economic efficiency, and do a good job of financial management basics.

5, the restaurant's financial department should perform the duties of financial management, financial planning, control, supervision, budget, analysis and assessment.

Financial accountant duties

1, financial accounting administratively under the leadership of the general manager of the restaurant.

2, in strict accordance with the "financial management system" and "accounting system" requirements for the organization and implementation of daily accounting and financial management, and actively participate in the management of the restaurant.

3, in accordance with the provisions of the national tax law on a regular basis, tax reporting, good faith tax payment, and coordination of enterprise tax relations.

4, to strengthen the restaurant property management, regular and irregular organization of the store's physical and monetary funds for inventory, to ensure that the account is consistent.

5, adhere to the principle of strict expenditure in accordance with the provisions of the restaurant expenses, carefully review the original documents, the cost of reimbursement, the right to not reimbursement of untrue, illegal bills; for employee resignation or transfer, must see the employee's signature in the departure form of the treasurer.

6, strengthen cost management, strict control of procurement costs and production and processing costs, the right to higher than the pricing or non-compliance with the provisions of the material refused to pay for goods.

7, in accordance with the provisions of the preparation and timely preparation and submission of accounting statements to the shareholders, and financial analysis, so that the data is true, accurate calculations, complete, consistent with the accounts and tables, a clear description of the analysis of the right caliber.

8, according to the provisions of the organization, binding, proper storage of accounting information, is responsible for the financial information and documents filing management, shall not be lent and divulging the company's trade secrets.

9, have the right to all personnel of the restaurant in violation of the financial system to stop the behavior; the right to cause losses to the restaurant personnel should bear the financial responsibility to put forward the views of the treatment.

10, at least once a month to assist the general manager to convene an analysis of business conditions, the obligation to provide relevant information and data to the general manager, but the financial information can not be put forward to the financial office.

11, proper custody and use of the restaurant financial seal according to regulations.

12, accept the shareholders and general manager of the business queries, investigations, audits, assessments and so on.

Cashier duties

1, strict compliance with the "financial management system", according to the provisions of the cash receipts and disbursements and custody of cash on hand.

(1) On time to the bar to collect business money, the next morning the full amount deposited in the depositary bank, not sit on cash.

(2) shall not misappropriation of public funds, shall not use the white notes against the bank, to do the day and month, the account in line with the real. If you find a long cash balance or shortage, you should immediately find out the reasons, and promptly report to the financial accountant to deal with the unauthorized use of the inventory of long money to make up for the previous short money.

(3) is responsible for supervising the reimbursement of expenses and return of loans to complete the financial repayment procedures.

(4) Responsible for inventory check of bar reserve.

(5) Accepts regular and irregular cash inventory checks by the financial accountant and fills in the cash inventory form.

(6) Prepare daily statement of cash and bank deposits and submit it to the financial accountant for review and confirmation before 12:00 a.m. the following day.

2, according to the provisions of accurate and timely bank settlement business.

3, register cash journal and bank deposit journal.

(1) set up a cash journal and bank deposit journal, according to the audit of the receipt and payment vouchers, pen by pen, day by day, timely registration; the accounts must be clear day and month, the account is consistent.

(2) the end of the month with the accounting cash ledger and the bank deposit ledger to reconcile the accounts.

(3) monthly and bank statements in a timely manner to check with each other, and must be audited by the financial accountant, the two sides signed and stamped with the month's vouchers bound into a book. If there is a discrepancy should be identified in a timely manner, belonging to the bookkeeping errors should be corrected in a timely manner; belonging to the outstanding accounts caused by the preparation of the bank balance reconciliation statement should be reconciled.

4, the custody of the relevant seals, blank checks; proper custody of cash and transfer checks, and according to the bank's regulations correctly fill out the check, shall not issue blank and forward checks; use should be filled out "check receipt and deposit registration form", to accept the financial accountant end of the month on the blank checks inventory check.

(1) Properly keep the invoices, set up a register of invoices, register the number of invoices received by the bar, and be signed by the person who receives the invoices (cashier).

(2) Conduct an inventory of the remaining invoices at the bar at the end of the month and accept the financial accountant's inspection of the invoice inventory.

(3) Disciplinary offenses such as cashier's miscalculation, irregular use of invoices and misrepresentation of the number of invoices used should be reported to the financial accountant in a timely manner.

(4) Bank seals must be properly kept and used strictly in accordance with the prescribed purposes.

5, accept the financial accountant and the general manager of the business questioning, inspection, evaluation and so on.

6, on time to complete the other matters assigned by the financial accountant.

Responsibilities of the treasurer

1, under the leadership of the general manager, the financial accountant is responsible for the restaurant materials acceptance, warehousing, issuance, storage, inventory, clear procedures, accurate figures, proper storage, billing quickly, without error.

2, carefully registered commodities (materials) quantity and amount schedule, the monthly closing should be checked with the inventory number, found that the difference, should find the reason, timely processing.

3, in strict accordance with the "treasury management system" for treasury management.

(1) adhere to the "four prohibitions": prohibit unrelated personnel to enter the warehouse; prohibit the storage of personal items; prohibit drinking and snacking in the warehouse; prohibit hazardous substances and other items mixed storage.

(2) Do a good job of fire, theft, corrosion, moisture, poison, insects and other "six" work.

(3) scientific storage and custody, control of inventory operations; reasonable development of inventory replenishment program, and fill out the "material requisition form", control the maximum and minimum inventory; keep track of inventory conditions, provide timely data on the warehouse materials into, out of, and in stock, and give full play to the role of the warehouse reservoir.

(4) Report "Inventory purchase, sale and inventory schedule" to the finance office on time.

4, shall not use power for personal gain, shall not ask for bribes from suppliers, ask for things or accept their feast entertainment, etc.

5, financial accounting business guidance, questioning, investigation, audit, etc..

6, do a good job in and out of storage materials management, open source and reduce expenditure, improve financial procedures.

7, to complete the financial accountant temporarily assigned to other matters.

Cashier duties

1, cashier business belongs to the Ministry of Finance guidance, administratively belongs to the front office leadership.

2, in accordance with the front office staff to fill out the order form, add the menu, drink list recorded on the dishes, sprinkles, cigarettes and other names, quantities, accurately entered into the computer, and timely verification.

3, the amount recorded on the checkout list accurate, timely, fast collection, printing invoices, and stamped.

4, daily according to the amount of the summary fill out the payment sheet, together with the order form, checkout list on the next day to the financial office for review.

5, without the right to change the single private, pay the bill checkout must be consecutive numbering, scrapping the bill signed by the relevant personnel to confirm that they are also handed over to the finance room for review; do not have the right to let the relevant personnel to sign a single change, only a double signature to change the single.

6, the accuracy of the turnover, security is responsible. Proper custody of the business end of the money, refuse to accept counterfeit money, or shortages occur at your own risk.

7, conservative business secrets, shall not arbitrarily disclose the restaurant business secrets, shall not arbitrarily give customers more invoices.

8, comply with the relevant systems in the front office, timely detection and collection, feedback guest opinions.

9, keep the bar and work area health clean, neat and consistent with the requirements of the front office.

10, timely completion of other temporary tasks arranged by the leadership.

Responsibilities of the billing staff

1, according to the billing procedures to fill out the bill, the dishes, quantities, amounts should be true and accurate, the amount of money in upper and lower case, if there is any error in the responsibility.

2, the statement must be rewritten as a whole, not a single fill.

3, the daily settlement statement, order list in the morning of the next day together with the summary submitted to the finance office.

4, exempted by the operator to sign the reason, signed by the general manager (exempted from discount); discounted by the relevant leaders need to sign the scope of authority, with specific reference to the implementation of the relevant management system of the hotel; billing staff should be in accordance with the provisions of the established leadership to see the signatures of the exempted or discounted processing.

5, properly keep the settlement documents, the loss of each 200-500 yuan to be punished.

6, shall not use the power for personal gain, in conjunction with others to do harm to the interests of the hotel, once found, to give a heavy penalty, the seriousness of the situation, the nature of the bad people to give the removal of the treatment.

7, must personally order the menu on the menu with a "confirmation" stamp, not by others, while checking the menu with the menu and the bookkeeping joint items are consistent.

8, accept the financial accountant's business guidance, inspection, evaluation.

Receivables management system

In order to strengthen the management of the restaurant's transactions, control the occupation of receivables, reduce bad debt losses to develop this system.

I. Accounts receivable

1, accounts receivable is the customer dining in the form of bookkeeping sign or holding bookkeeping coupons and the formation of the hotel receivable but not yet collected dining money.

2, accounts receivable should be incurred in good credit units and individuals. Where the units and individuals to be listed, the restaurant should be its credit status for serious investigation and correct estimation, due to negligence caused by the accounts receivable bad debt, the parties to be held economically responsible for the poor credit units and individuals, should be eliminated on credit behavior.

3, accounts receivable after the occurrence of the financial sector should supervise the operator and the current units and individuals to reconcile, to carry out the ageing analysis of accounts receivable, to ensure that the amount of accounts receivable is accurate, and timely collection work. The restaurant's accounts receivable should be collected within 30 days from the date of consumption.

4. After the occurrence of doubtful accounts, the financial accountant should write out the detailed process of the occurrence of doubtful accounts and the situation of collection.

5, the restaurant does not make provision for bad debts, bad debt losses occurring by the general manager for approval, and then handed over to the chairman of the board of directors or his authorization for approval, the restaurant financial accountant and then carry out the corresponding accounting treatment, included in administrative expenses.

Two, other receivables

1, other receivables are in addition to accounts receivable, prepaid accounts other than a variety of receivables, including: a variety of compensation, penalties, deposits, should be charged to the staff of a variety of advances and so on.

2, the restaurant's other receivables should be timely and accurate accounting, and pay attention to the collection of other receivables, other receivables should be occupied from the date of occurrence of 30 days to recover. Involving receivables from individual employees can not be recovered on time, should be deducted from the employee's personal wages for the month.

3. Handling of internal pending accounts and exemptions

1. Consumption by units within the system (including pending accounts) shall be charged at a discount of 8.8 percent (for dishes only); consumption by individuals within the system (including pending accounts) shall be charged at a discount of 8.5 percent (for dishes only).

2, the general manager has the right to be exempted from payment, but need to indicate the specific reasons, monthly by the Finance Department will be exempted from payment of the general manager details to the Board of Directors for review.

Reimbursement system

1, the reimbursement staff will be attached to the invoice paste in the "expense reimbursement" or "payment voucher", small bills (such as tickets) should be classified according to the face value of the size of the fishscale attached to the sticker coupon, large bills can not be glued. The bills can not be glued, with a pin or paper clip is appropriate.

2, according to the classification of the original documents in accordance with the provisions of the truthfully and correctly fill out the "expense reimbursement" or "goods settlement vouchers", by the department head to review and sign the opinion of the financial accountant to audit the attachments and the content of the integrity of the bill, Fill in the standardization, and then submitted to the general manager to review and sign the reimbursement opinion: "agree to reimbursement (payment)", "agree to reimbursement (payment) how much", "do not agree to reimbursement (payment) " words. The general manager shall not sign only the name without signing the opinion when signing.

3. The financial accountant has the right not to reimburse the illegal overspending expenses and untrue bills.

4, the cashier with the signatures of the "expense reimbursement" or "goods settlement vouchers" to pay monetary funds.

5, general manager reimbursement of expenses must be authorized by the chairman of the board of directors or the chairman of the signature, the reimbursement of expenses shall not allow others to report, or the financial office has the right not to be reimbursed; assistant general manager reimbursement of expenses must be approved by the general manager's signature, or not reimbursed. In case of violation, the reimbursement of the reimbursement of the person, the cashier shall each be fined 20% of the amount of reimbursement (but not less than 50 yuan / person), and return the proceeds of the violation.

6. Reimbursement procedures.

The person in charge of filling out the "expense reimbursement" or "payment vouchers" - the signature of the head of the department - the financial accountant's signature - the general manager. -Signature of the financial accountant - general manager's signature - cashier to review the reimbursement.

Borrowing system

In order to accelerate the liquidity of the restaurant turnover, to ensure the normal expenditure of daily operations, standardize the borrowing process, the development of this system.

1, buyers and bar cashiers to implement the imprest system, buyers imprest fixed at 2000 yuan, bar cashier imprest fixed at 3000 yuan.

2. Borrowing is controlled by a quota, and the principle of not clearing the front account and not borrowing from the back account is applied.

3, purchasing staff should purchase goods according to the approved requisition, when the amount of goods exceeds its imprest, should correctly fill in the borrowing sheet, the financial accountant validation, general manager signed and approved in the cashier borrowing.

4, other personnel should fill in the borrowing for business purposes, should fill in the borrowing sheet, signed by the department manager, the financial accountant audited, the general manager signed and approved.

5, business or business trip personnel who have borrowed money in the financial office, shall not be late to report or public funds for private use, the matter should be cleared within three days of their own accounts, three days after the financial office will urge reimbursement, otherwise the financial office has the right to offset the borrowed money in the payroll.

6, in principle, the restaurant does not handle private loans for employees, special circumstances can be handled within the employee's monthly salary standards, but should control the number of people, time, and department heads are jointly and severally liable; employees should be returned within 30 days of private loans.

7, borrowing procedures.

Fill out the loan form - the financial accountant audit - general manager approval - cashier to receive money

Checks, invoices, seal management system

I, check management

1, the restaurant must open an account in the local reputable bank for deposits, withdrawals, transfers.

2, in order to ensure the safety of funds, shall not open several accounts in the same bank, the same restaurant shall not be transferred between the two bank accounts settlement.

3. Bank accounts shall not be rented, lent or transferred to other organizations and individuals.

4. Checks are kept by the cashier (in the safe). Checks must be used to fill out the "blank check issuance and use of the register", fill in the payee, date, purpose, amount, check number, approved and stamped, signed by the recipient for inspection.

5, for filling out the wrong check, must be stamped "void" stamp, with the stubs together in the month's vouchers, and in the bank deposit journal to make the corresponding registration.

6, may not issue blank checks and forward checks.

Two, invoice management

1 . The establishment of invoice receipt registration form, receipt of invoices must be signed by the recipient.

2. The cashier should keep track of the invoice purchase, use and storage, to avoid shortages of invoices affecting normal business.

Three, seal management

1, all kinds of seals must be properly stored by the responsible person, strictly in accordance with the provisions of the use.

(1) financial seal by the financial accountant.

(2) retained the bank's private seal chapter by the cashier for safekeeping.

2, the issuance of checks or other business need to be stamped, the custodian must be personally stamped. The seal shall not be lent to others at will, otherwise the problems caused by the custodian of joint and several liability.

3, the seal handover must go through written procedures; seal transfer to non-provision of personnel, subject to the approval of the chairman.

Cash management system

1, the use of cash settlement range.

(1) Employee wages, allowances.

(2) All kinds of labor insurance, welfare costs and other expenditures of individuals as stipulated by the state.

(3) Purchase price of agricultural and sideline products and other materials from individuals.

(4) Travel expenses that must be carried along by business travelers.

(5) Incidental expenditures below the starting point of settlement (1,000 yuan).

The payment of money not belonging to the above scope of cash settlement, should be settled by check, special circumstances need to be approved by the general manager, the financial accountant to deal with another.

2, cash on hand limit regulations. Restaurant cash on hand shall not exceed 5000 yuan, more than the limit of cash should be deposited into the bank in a timely manner, below the limit can be withdrawn from the bank to make up for the situation, special circumstances reported to the general manager for approval.

3, the financial staff from the bank to withdraw cash, should fill out the "blank check issuance and use of the register", and write the purpose and amount.

4, in line with the scope of cash settlement, with invoices, payroll, loan slips and other valid reimbursement vouchers or vouchers, signed by the person in charge, the financial accountant audit, the general manager approved by the cashier to pay cash.

5, advertising fees, payments and other payees for units with bank accounts, must be paid by transfer checks, not cash or cash checks.

The treasury system

I, the basic requirements of the treasury work

Must be a true reflection of the store operation of the various materials required for the import, sale, inventory, to provide the financial original, true and accurate information on operating costs, must be responsible for the safety and integrity of the inventory of materials.

Two, the working environment of the warehouse requirements

1, the warehouse items must be stacked according to the variety, specification classification storage, neat and orderly, labeled. Various types of items shall not be mixed and chaotic.

2, keep the warehouse floor clean, sanitary, dry, and improve the "six prevention" work.

3, idle personnel shall not enter and exit the warehouse at will.

Three, the treasurer measurement, calculation requirements

1, the treasurer billing or bookkeeping before and after the use of units of measurement must be unified, if there is a unit of measurement caused by the mixing of financial confusion, cost reflection is not true, and other losses, borne by the treasurer.

such as: liquor storage can not be cases, pieces of units, should be the smallest complete unit of measurement "bottle" for the storage unit of measurement.

2, the weight of the dishes, must be calculated in pounds or kilograms or grams as the unit of measurement.

such as: vegetables, fish, meat, rice and noodles, rapeseed oil.

3, the calculation of each kind of in and out of the warehouse materials, using the first-in-first-out method, the amount required to retain two decimal places.

Four, the daily work of the treasurer norms

1, the treasurer should work closely with the buyer, the head chef of each block, to maintain a reasonable amount of inventory, and to strictly prohibit the emergence of the phenomenon of stock-outs.

2, the treasury acceptance of goods, should be with the quality inspector and so on the quality and quantity of goods to check; for sporadic purchases of goods, to check whether to implement the requisition procedures, the failure to implement the requisition procedures, the treasurer has the right to refuse to accept the treasury; is a special case, the verbal requisitions should be notified to the treasurer in advance; the treasurer should be strictly in accordance with the "Purchasing Acceptance Criteria" organization of the acceptance of the materials into the treasury.

3, the treasurer has the right to refuse to accept spoiled, expired, fake and other shoddy materials into the warehouse, for water shipments, vegetables, etc. can be based on the actual deduction of a certain percentage of water impurities.

4, according to the acceptance of qualified items, according to fill out the "fresh food acceptance form", "warehousing single", signed by the head chef, treasurer or supplier operator effective, this single quadruple, the first hand over to the supplier as a checkout receipt, the second Coupled with the treasurer to stay registered treasury accounts, the third by inventory categories sent to the cost accounting team, the fourth by supply category summary sent to the financial office....

5, adhere to the principle that, in addition to small repair materials, sporadic office supplies, all inventory must be issued a receipt or acceptance of receipt, without the approval of the treasurer shall not be unauthorized storage of goods.

6, all suppliers to provide gifts must be accepted into the warehouse and issued "receipt", out of the warehouse should be filled out "material receipt".

7, shall not be false open, open, open, open, fill out a single joint inventory list, must be rewritten in the whole, violators will be held accountable for the economic responsibility of the treasurer and even criminal responsibility.

8, the goods into storage, the treasurer should be classified according to the category, quality characteristics, incoming batch storage, and fill in the label.

9, collateral items should be collateral handler to fill out a "collateral sheet", the relevant department head, the treasurer and the collaterals signed by the treasurer before shipment, and fill out a "bill of goods", a single quadruple bill of goods, one by the collateral department for storage and inspection, a treasurer to retain the registration of the treasury. A copy of the treasurer to stay registered warehouse accounts, the other two copies of the inventory category summarized in the next day to send the financial office.

10, the treasurer of the material is not allowed without authorization to lend, violators should bear the financial responsibility, the transfer of materials to fulfill the relevant procedures.

11, issued by the stock to implement the "new, first-in-first-out, supply according to regulations, saving materials" principle of issuance of materials at any time to check the inventory. For the convenience of violating the principle of issuing stock deterioration, failure, mold and other losses caused by the treasurer shall bear the corresponding financial responsibility.

12, the treasurer according to the correct entry and exit orders, at any time to register the warehouse ledger, to achieve clear figures, complete name specifications, and timely balance .

13, the warehouse account requires a clear day and month, the contents of the complete (summary, name, quantity, unit price, amount, specifications, balance, the total number of the month, the cumulative number of the year, the next page, over the next page, etc.) account in line with the actual account, the accounts match the table.

14, slow-moving or poor quality, expired dry miscellaneous, low-value consumables, materials, supplies and fuel, etc., should be issued when the return of "red warehouse receipts".

15, every day on time to the financial office to report the previous day's inventory sales, inventory should be on-site inventory at the end of each month, and fill out the inventory form. If there is a gain or loss in inventory, the reason should be identified immediately and adjusted accordingly after approval.

16, all the materials issued, incoming vouchers, suppliers sent items pricing notice, etc. Monthly bound, properly stored.

17, daily inspection of inventory, and make it meet the maximum reserve and minimum reserve standards, below the minimum reserve should be played in a timely manner requisitions, by the financial accountant, the general manager signed the notification of the supplier delivery.

Warehouse security management system

1, the restaurant warehouse in addition to warehouse management personnel and business, work needs of the relevant personnel, no one without authorization, may not enter the warehouse.

2, because of work needs to enter the warehouse personnel, when entering the warehouse, must first apply for the registration procedures, and to be accompanied by warehouse personnel. It is strictly prohibited to enter the warehouse alone. Into the warehouse personnel work is completed, out of the warehouse should take the initiative to ask the warehouse personnel to check.

3, the warehouse is not allowed to guests, are not allowed to bring people to visit the warehouse range.

4, the warehouse is not allowed to store items on behalf of others, and shall not be promised without the consent of the leadership of other units or departments of the items stored in the warehouse.

5, any personnel, in addition to the acceptance of the required, not allowed to try to see the warehouse goods and materials.

6, the warehouse range is not allowed to build a fire, are not allowed to pile up flammable and explosive substances, is strictly prohibited in the warehouse will be connected to the wires.

7, the warehouse should regularly check the effectiveness of the use of fire prevention facilities, and do a good job of fire prevention.

8, the goods in the warehouse should be categorized storage, the warehouse to ensure that the shelves and the main aisle has a certain distance, the goods and the walls, lights, and maintain a safe distance between the roof.

9, the warehouse lighting limited to 60 watts of incandescent lamps, combustible materials are not allowed to do the lampshade, not allowed to use tungsten iodine lamps, electric irons, electric stoves, alternating current radios, televisions and other electrical equipment, chemical warehouses should be equipped with explosion-proof lighting, the warehouse to maintain ventilation. All kinds of goods should be labeled and marked with the name, specifications, performance, purchase price.

10, the warehouse's power switch should be located outside the door, there should be rain, moisture protection, a comprehensive inspection of the wires every year, found that may cause fire, short circuit, heat, poor insulation, etc., must be repaired in a timely manner.

11, the items to be prevented from taking fire, wet items are not allowed to enter the warehouse. Items into the warehouse half an hour later, the duty officer to inspect the security situation. Items piled up for a longer period of time to turn the pile to clear the warehouse, to prevent the items from blazing spontaneous combustion.

Warehouse materials management system

1, the warehouse staff of the restaurant warehouse should strictly check the specifications, quality and quantity of incoming materials, found that the number of invoices do not match, as well as the quality and specifications do not meet the requirements of the use of the department should be refused to enter the warehouse, and immediately to the purchasing staff to submit the items of the quality of the acceptance report.

2, after acceptance procedures into the warehouse materials, must fill out the "goods, materials into the warehouse acceptance form", the warehouse according to the accounts. Material acceptance, for warehousing procedures, all shortages, deterioration, mold, deformation and other issues that occur, the warehouse is responsible for handling.

3, each department to receive materials, must fill out the "receipt" or "internal transfer voucher", signed by the manager of the department using, and then signed by the warehouse to receive materials.

4, warehouse personnel must be strictly in accordance with the first warehouse procedures after the delivery of the shipment procedures. Strictly prohibit the shipment of white goods, is strictly prohibited after the first shipment to fill in the formalities.

5, the warehouse should be set up for each material "material purchases, collaterals, inventory card", where the purchase, collateral materials, should immediately make the appropriate records, and timely reflection of the material changes in the increase or decrease, to achieve the account, the material, the card is consistent with the three.

6, the warehouse staff should regularly inventory inventory materials, found that the rise and overflow or loss, should be for material inventory, inventory loss report procedures, fill out the "Commodity Material Inventory Inventory Report Form", approved by the Ministry of Finance accountant and general manager, according to the accounts, and reported to the Ministry of Finance accountant and the general manager of a copy of each.

7, in order to cooperate with the procurement staff to compile a good procurement plan, reflect the amount of inventory in a timely manner, in order to economize on the use of funds, the warehouse staff should be prepared at the end of each month "balance of inventory", sent to the general manager, the Ministry of Finance, a copy of the following month before the 3rd.

8, the materials, supplies should be developed a minimum reserve and the maximum reserve quota, the warehouse manager according to the inventory situation in a timely manner to the purchasing staff requisition plan, purchasing staff according to the number of requisitions ordered to control the amount of inventory.

9, the warehouse management due to the failure to raise requisitions in a timely manner resulting in supply shortages, the responsibility borne by the Warehouse Department. If the warehouse raises requisitions based on the minimum stock quantity and the purchasing staff fails to arrive on time, the responsibility will be borne by the purchasing staff.

Inventory system

In order to strengthen the management of the restaurant's property, to ensure the correctness of the inventory, and accurate accounting of operating costs, we have formulated this system.

I. Scope and Requirements of Inventory

1. The scope of inventory includes: cash, inventory, fixed assets.

2, the financial books should be registered before the inventory. For the inventory period has been received but has not yet completed the bookkeeping procedures, should be separately stored and labeled.

Two, inventory count

1, inventory count includes raw materials, fuel, materials, supplies, consumables, inventory goods.

2, inventory method: the use of monthly inventory and year-end inventory.

3, inventory personnel:

(1) inventory person: by the treasurer or the person in charge of the physical, responsible for counting the number.

(2) Supervisors: the person in charge of the ministries, financial accountants, responsible for inventory supervision. Inventory personnel inventory day all stop vacation, and on time to the inventory location.

4, all inventory to the principle of static inventory, so the inventory should be stopped after the start of the property in and out and movement.

5, all inventory data must be based on the actual count, weighing or conversion of the actual information as a basis, not to estimate the fixed data, no falsification of data records.

6, inventory is complete, inventory personnel should fill out the "inventory form", signed by the responsible person, in duplicate, the first by the financial department for retention, for the amount of accounting inventory gains and losses; the second retained by the departments for checking.

7, fresh goods and vegetables using the "field inventory system" to determine the cost of other inventory using the "perpetual inventory system" to determine the cost.

Three, cash inventory

1, cash inventory: including cash, bank deposits, checks and so on.

2, inventory: the use of regular (25th of each month and year-end inventory) and irregular spot checks.

3, inventory personnel: cashier (inventory person), accountant (will point people).

4, the time of the cash inventory, should be carried out in the morning of the day of inventory before the occurrence of income and expenditure, or in the afternoon of the day after the closing of accounts.

5, the inventory should be blocked before the cash cabinet, and open after the reconciliation of the books, by the counting person and the counting person **** with the inventory.

6, will be counted according to the actual number of inventory to fill out the "cash inventory form" in triplicate, signed by both parties, the first cashier retained, the second accountant retained, the third copy of the Office of retention.

Four, inconsistent with the handling of the accounts

1, the amount of the accounts, such as omissions, errors, miscalculations, not closing the books or the books are not clear, the bookkeeper should be corrected, the situation is serious, reported to the general manager, the chairman of the board of directors to deal with.

2, the account of figures such as alteration and not stamped and no vouchers, difficult to check or fictitious figures are reported to the general manager, the chairman of the board of directors to deal with.

3, property management personnel in the following cases, should be reported to the general manager.

(1) the custody of the property has been stolen, sold, swapped or public for private and other acts of fraud;

(2) the management of the property without approval and unauthorized transfer, private loan or damage to the behavior of non-reporting;

(3) failure to fulfill the responsibility of safekeeping or due to the negligence of the property theft, loss or loss of inventory.

Employee Code

Section 1: Employee Daily Management System

Article 1: Go to and from work by the employee channel and accept the security guard's inspection.

Article 2 You need to punch the card for going to and coming from work and having meals, and you should not miss the card or punch it on behalf of someone else, and if there is any missing card, you should inform the department supervisor in time.

Article 3 Employees who are unable to go to work for certain reasons should ask for leave in advance, and if there are special circumstances, they should try to notify the head of the department on the same day and get permission, otherwise they are regarded as absent from work.

Article 4 During working hours, employees are not allowed to go out shopping in their uniforms, eat, drink, listen to recorders, watch TV, sing, make a lot of noise or gossip.