(a) chart of accounts

a, Asset class

111

cash

112

bank deposit

119

other monetary funds

111

short-term investment

113

accounts receivable

114

bad debt provision.

128

inventory goods

131

prepaid expenses

141

long-term investment

151

fixed assets

155

accumulated depreciation

156

fixed assets cleaning

159. Liabilities

211

Short-term loans

213

Accounts payable

219

Other payables

Payable wages

214

Payable welfare expenses

221

Taxable

221. > 261

Long-term payables

III. Owners' equity category

311

paid-in capital

capital reserve

313

surplus reserve

321

profit for this year

322

profit distribution. Profit and loss category

511

operating income

512

operating cost

513

operating expenses

514

business tax and additional

511

management expenses

512

financial expenses

515. Make necessary additions, subtractions or consolidations to the above-mentioned accounting subjects:

1. In the settlement business, enterprises that adopt the commercial bill settlement method may add "notes receivable" and "notes payable" subjects.

2. Enterprises with foreign exchange swap business can add "foreign exchange spread &; Rdq

financial management

catering industry accounting

accounting department

1. Handling of restaurant discount: for example, purchase price: 21 yuan, discount 5 yuan, paid-in 15 yuan,

there are: debit: cash on hand 15

credit: main business income-cash income 15

debit: business tax and surcharge 15*5%(1+11%)

credit: payable tax-business tax 15*5%

- urban construction tax 15 * 5% * 1. Directly after payment, it will be accounted for according to the actual amount.

For the material cost of the restaurant, it will be charged to the main business cost when it is purchased. When the inventory is made at the end of the month, the remaining amount will be charged to the cost.

Therefore, the cost subjects should be classified into three categories: original main materials: main and auxiliary materials commonly used in the restaurant, seasonings, packaging (including tableware), and operating costs: (The daily expenses of the restaurant: such as utilities, repair costs, etc. Others, similar to the combination of management expenses and sales expenses), employee salaries (wages, bonuses, welfare expenses)

2. For low-consumption goods, most of them enter the operating expenses, and tableware enters the packaging in the original main ingredients. For the classification of fixed assets, it is suggested to follow the tax classification method, that is, those with more than 2,111 yuan and more than 2 years will enter the management of fixed assets. And depreciation is accrued.

3. Enter into the original main materials in the main cost by category (divided into three sub-categories)

4. For the value-added tax projects (sales of goods) that run concurrently, it is recommended to account separately, otherwise the tax rate will be higher. It should be recorded in the inventory goods, and the income and value-added tax should be confirmed when it is sold to the guests, but it depends on how the tax amount is determined for your unit.

5. For those who have just started business, it is necessary to establish accounts, determine the appropriate accounting subjects (mainly the subjects of operating income and operating cost, and others are the same as those of ordinary industrial and commercial enterprises), determine the kitchen material keeper, requisition approver, material ledger registrant, material purchaser and purchase approver, and determine these division of labor mainly to facilitate the accounting and responsibility division of kitchen materials. Finance is responsible for checking whether the procedures are perfect, accounting and checking at the end of the month.

Therefore, it is necessary to establish a suitable financial system, such as: common payment approval forms, material purchase approval forms, material requisition forms, supplier statements, etc., and relevant documents must be signed by the person in charge of the agent. So as to clarify responsibilities and facilitate management.

since the catering industry has a commission method, it is suggested that it is best to make a unified salary form to facilitate the calculation and payment of wages at that time. The other is to follow the normal procedure and the formal financial system.