Catering enterprises deliver meals and sell food, which is the income realized by catering enterprises. The increase of income is included in the credit accounting, and at the same time, it will lead to the increase of monetary funds and the increase of assets is included in the debit accounting.

the accounting treatment of food delivery and food sales in catering enterprises is

borrowing: bank deposits and other subjects,

lending: main business income,

payable taxes-payable value-added tax (output tax).