Accounting is an important part of economic management activities. It takes money as the main unit of measurement, and takes improving economic benefits as the main goal. It uses special methods to comprehensively, comprehensively, continuously and systematically inspect and supervise the economic activities of economic subjects, provide accounting information, and gradually make predictions, decisions, controls and analyses with the increasing development of social economy. Before conducting more professional financial analysis, we need to master the accounting process skillfully. Although the basic principles and calculation methods of accounting are consistent in all industries, accounting in different industries has its unique characteristics. This information focuses on the accounting of catering industry, focusing on the main accounting processes of catering industry, including the basic knowledge of accounting objects, accounting elements, double-entry bookkeeping, accounting statement preparation and so on. The main contents of this information include: 1. Accounting objects and accounting elements of catering industry 1. Accounting object of small catering enterprises. Accounting elements of small catering enterprises II. Double entry bookkeeping in catering industry 1. The meaning of double entry bookkeeping. Characteristics of debit and credit bookkeeping. Bookkeeping symbols and account structure of debit and credit bookkeeping method. Account correspondence and accounting entries. Bookkeeping rule 6. Registered account and trial balance 3. Accounting principles of catering industry 1. Principles of accounting information quality II. Confirmation and measurement principle 3. Revised principle 4. Compilation and requirements of accounting report for catering industry.