In China, the catering industry should be a long-lasting industry. As long as it has certain characteristics and its own unique secret recipe, it can open a chain store. Xiaoming recently applied for an accountant in a restaurant, but this industry is quite special. What accounting entries will be involved in the catering industry? Let's take a look.

first of all, there must be an inventory table and a requisition table when purchasing materials. If it is a large hotel kitchen, it is necessary to have a requisition list when picking materials.

(1) When purchasing raw materials, there are two situations:

1. Direct consumption of materials

Borrowing: main business cost

Lending: bank deposit/cash on hand/accounts payable

included in the payment voucher, accompanied by invoices and documents for purchasing materials, a list of purchased quantities and categories, and a chef, department manager and person in charge.

2. Warehousing purchased materials

Borrowing: raw materials

Lending: bank deposit/cash on hand/accounts payable

Included in the payment voucher, accompanied by invoices and documents for purchased materials, a list of purchased quantities and categories, and signed by the chef, department manager and person in charge; There must also be a material receipt, which should be signed by the department manager, warehouse keeper and purchaser;

(2) At the end of the month

1. Materials collected by the kitchen after inventory

Borrowing: main business cost

Loan: raw materials

The data of the two should be consistent. The requisition should be signed by the warehouse keeper and the chef, and the inventory table should be signed by the department manager and the keeper;

2. cashier inventory

debit: bank deposit/cash on hand

loan: main business income

needs to be accompanied by a menu table, which is linked with the invoices left by customers when they swipe their cards, and some menu data is checked. Xiaobian reminds you here that the unit price on the menu must be updated in time to avoid mistakes in reconciliation;

(3) Carry-over costs

Borrow: profit of this year

Loan: operating costs

(4) Carry-over costs

Borrow: profit of this year

Loan: operating expenses

(5) Carry-over operating income

Borrow: main business income

Loan: profit of this year.