Generally speaking, if your enterprise is small in scale and has low requirements for accounting, you can choose the first method first.
3. If the other party can provide a formal invoice, vegetables and meat can be directly recorded in the "main business cost". If there is a warehouse, rice oil and seasoning can be recorded as "raw materials" first, and recorded as "main business cost" when used. If there is no warehouse, the other party can also provide a formal invoice or directly record it as "main business cost". Gas can be recorded as "operating expenses-gas expenses".
4, buy drinks, if there is a warehouse, can be recorded in the "inventory goods", such as selling, carry forward the cost; If you are qualified to sell cigarettes, the accounting method is the same as before. If not, part of your income and cost should be handled according to the business scope of the business license.
5. Chef's salary is recorded as "operating expenses-salary" and not as cost. The salary of service personnel can also be recorded as "operating expenses-salary", and other managers can be recorded as "management expenses-salary". Generally speaking, wages should be accrued first.
6. Decoration expenses are recorded in "long-term deferred expenses", and the amortization period refers to the lease contract period.
7. Curtains, carpets and treatment methods.
8. Entry: Debit: main business cost/raw materials/inventory goods loan: accounts payable-* * company payment: loan: accounts payable-* * company loan: bank deposit/cash No matter what company the other party is, it is required to provide a formal invoice. If not, the corresponding materials cannot be recorded in the cost.