1. There are four main aspects in the internal accounts of the catering industry:

1. Pay attention to clarifying the process of daily business and cash income, and pay attention to whether there is any phenomenon of missing orders and collecting business funds by mistake. This is the daily front desk inspection.

Second, the daily warehousing and outbound procedures of inventory materials should be clarified. It is related to the waste or saving of production materials. This is a detailed account of the goods.

third, current accounts receivable and payable. Keep a detailed account of accounts receivable and remember to settle accounts in time. Generally, restaurants don't pay cash for goods. Need to settle payment with suppliers regularly. Therefore, it is necessary to keep the relevant settlement documents and reconcile the settlement.

fourth, inventory the kitchen and warehouse, and scientifically calculate the operating costs.

2. The balance sheet and income statement of the catering industry are the same as those of other industries.

balance sheet: assets-liabilities = owners' equity. Income statement: income-expenditure = profit.

3. To answer your other questions:

Sales income, gift income, discount income and offset income need to be itemized in the general ledger.

in the accounting statements, the sales revenue at the end of the month refers to the net income, that is, the total balance of cash on the books.

In normal cash book, the figure calculated by the last day of the month is the total profit of the month.

Questioner's question 2119-19-1816:51

I would like to ask: 1. Should the goods list be kept in the warehouse, if any, and should the accountant make another one?

2. Operating cost = inventory amount in the previous period+purchase amount in the current period-outbound amount in the current period

3. Whether the boss shows the profit or loss at the end of the internal accounting should not require such a formal balance sheet and income statement. A detailed list should be enough, right?

4. if the cash figure calculated on the last day of the month is the total profit? Cash book records the daily income and expenditure. If I buy food, wine and other inventory goods every day, it will be counted as cash expenditure, but I still have inventory by the end of the month. Is that accurate?

5. I'll give my boss a detailed list of income (sales income, discount income, suspense, free of charge) and cost. Do you want to list any details? Finally, can you get him an income statement?

I think what you said just now is very good, so I will continue to ask you for advice! Urgent need, thank you, teacher!

1. If there is a warehouse in the commodity list, you can entrust him to handle it.

2. The calculation formula of operating cost is correct.

3. When making internal accounts, you don't need to provide the formal three financial statements, just provide the subsidiary ledger or cash book.

4, it should be in the profit column, and the figure calculated on the last day of the month is the total profit of the month.

5. The details of daily income and expenditure should be listed in detail in the schedule.

it can be summarized into the income statement at the end of the month.