If you use a computer to keep accounts, you can simply set all the accounting subjects of the meal business, and there will be no so-called accounting skills. The easiest way is to buy a set of financial management software. It is easy to set up a new company account according to the introduction of the software manual, and the financial management software has technical support, such as the speed of 3000 (you can buy the financial management software of catering companies), as long as 800 yuan. Good quality and low price: 1. Rental of business premises-operating expenses-rent 2. Employee housing rent (employee welfare)-operating expenses/management expenses-welfare expenses 3. Guest parking fee-operating expenses 4. There is a car used to buy small commodities (the car is in the name of the company, or a lease contract is signed with the company in the name of an individual). Included in operating expenses-vehicle expenses-gasoline expenses. 5. The communication expenses reimbursed by the purchaser can be recorded as "operating expenses-communication expenses" if the invoice is formal, and can be recorded as "operating expenses-salary" together with the salary if there is no invoice. 6. Miscellaneous repair expenses-operating expenses-repair expenses 7. Cleaning expenses of garbage bags-operating expenses-cleaning expenses 9. Consumables with a small amount can be directly recorded as "operating expenses-material consumption", while those with a large amount can be recorded as "low-value consumables" and then amortized in half. 10. Income from selling products (other business income)-I don't know what "income from selling products" is. 1 1. a red envelope for feng shui master-hehe, put it in "management fee-labor fee". If it is difficult to declare a tax, find some invoices to offset it. 12. Automobile gasoline fee-see 4 13. Waste sales income-this part of the income will generally occur in restaurants. It is recommended not to enter it into the account, but to take cash out of the account, because there are many expenses in restaurants without invoices. If it must be recorded, record "non-operating income" 14. Prepaid store rent-prepaid rent, recorded as "other receipts" or "prepaid expenses" (old criteria), recorded as "operating expenses-rent/rent" 15. Packaging paper bags-operating expenses-material consumption. All kinds of direct expenses and expenses incurred in the production and operation of providing various services to the society belong to the operating cost of the hotel, and all expenses not included in the operating cost are the period expenses of the hotel. I. Division and determination of hotel operating costs and period expenses: (1) Division and determination of operating costs According to the operating characteristics of hotels, operating costs mainly include the procurement costs of direct materials. 1. Direct material cost: The direct materials in hotel operation mainly refer to the consumption of various raw materials, such as chicken, spices, ingredients, etc., in the food processing and operation of the catering department. Among them, raw materials: auxiliary raw materials used to make various catering products, generally mainly vegetables and dry goods; Seasoning: it is a seasoning material used to make various diets, such as oil, salt and sauce. According to the new system, the labor costs of hotel departments (including the catering department) are directly included in the department expenses, and there is no need to share the operating costs. 2. Commodity procurement cost: Commodity procurement cost mainly refers to the price of commodities purchased for sale and related expenses. Divided into: the purchase price cost of domestic purchased commodity grain and the purchase price cost of foreign purchased commodity. The purchase price cost of domestic purchased goods refers to the actual purchase cost of goods, excluding all kinds of formalities and transportation expenses incurred in purchasing commodity grain and other timely purchase expenses; The purchase cost of goods purchased abroad is the original price of the goods based on CIF plus sea freight and insurance premium, plus the taxes and fees that need to be paid during the import process of the goods, such as import duties, import product taxes, purchase foreign exchange spreads, etc. (2) Division of period expenses. Determine the hotel's period expenses, including operating expenses, management expenses and financial expenses, which are directly included in the current profits and losses and compensated from the hotel's current operating income. 1. Operating expenses: Operating expenses refer to various expenses incurred by various business departments of the hotel in the course of operation. According to the provisions of the new system, the operating expenses of hotels generally include the following aspects: (1) Transportation expenses: refers to the inventory purchased by hotels, various transportation expenses of goods, fuel expenses, etc. (2) Insurance premium: refers to the property insurance premium paid by the hotel to insure with the insurance company. (3) Fuel cost: refers to the fuel cost consumed by the hotel catering department in the process of processing catering products. (4) Water and electricity charges: refers to the water and electricity charges consumed by various business departments of the hotel in the course of operation. (5) Advertising fee: refers to the advertising fee and publicity fee that the hotel should pay for advertising. (6) Travel expenses: refers to the expenses required by the staff of various business departments of the hotel for business trips. (7) Washing fee: refers to the expenses incurred by various business departments of the hotel to wash work clothes for employees. (8) Amortization of low-value consumables: refers to the amortization of low-value consumables charged by various business departments of the hotel. (9) Material consumption: refers to the expenses incurred by the hotel business department when collecting materials and supplies. Materials and supplies include some daily necessities in guest rooms and restaurants (such as knitwear, tableware, plastic products, sanitary products, printed matter, etc.). ), office supplies (such as office stationery, paper, etc. ), as well as materials and spare parts for daily maintenance. Maintenance expenses incurred by various business departments are also recorded here. (10) The salaries and welfare expenses of business personnel refer to the salaries and welfare expenses of the personnel directly engaged in business service activities in various business departments of the hotel, including salaries, bonuses, allowances and subsidies. (1 1) working meals: refers to the working meals provided by tourist hotels to the staff of various business departments according to regulations. (12) clothing expenses: refers to the expenses incurred by tourist hotels in making work clothes for staff of various business departments according to regulations. (13) Other expenses related to various business departments. 2. Management expenses Management expenses refer to the expenses incurred by the hotel for organizing and managing its business activities and those that are not easily shared, including: (1) Company expenses: refers to the salaries, welfare expenses, working meals, clothing expenses, office expenses, conference expenses, travel expenses, amortization of low-value consumables and other management expenses of the administrative staff of the hotel administration department. (2) Trade union funds: refers to the expenses drawn from 2% of the total wages of employees and charged to the cost. (3) Employee education funds: refers to the expenses that are drawn from 2% of the total wages of employees and charged to the cost. (4) Board funds: refers to various expenses incurred by the board of directors and directors of the highest authority in the hotel to perform various functions, including travel expenses and conference fees. (5) Tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty collected by the hotel according to regulations. (6) Fuel cost: refers to various fuel costs consumed by the management department. (7) Utilities: refers to the office utilities of the management department. (8) Depreciation expense: refers to the depreciation expense of all fixed assets of the hotel. (9) Repair expenses: refers to all repair expenses of the hotel except the business department. (10) Amortization of start-up expenses: refers to the expenses incurred in the process of hotel preparation, which are amortized according to the stipulated amortization period. (1 1) Entertainment expenses: refers to all kinds of business entertainment expenses paid by the hotel in the process of business communication, which are controlled according to a certain proportion of the annual net operating income. (12) Inventory shortage and damage: refers to inventory shortage and net profit loss of damaged inventory. Excluding the non-loss part. (13) All other expenses incurred in organizing and managing hotel sales staff activities. 3. Financial expenses Financial expenses refer to the expenses incurred by the hotel in raising funds to solve the problem of capital turnover in the process of passing the sales staff. Including interest (minus interest income), exchange losses (minus exchange gains), fees of financial institutions, etc. Two, the hotel operating costs, cost accounting during this period. According to the accrual basis principle, hotel operating cost accounting strictly distinguishes the boundaries between current cost and next cost, direct cost and indirect cost, and sets up accounts according to each business department. (1) Operating Cost Accounting The operating cost of the hotel is calculated through the operating cost account. Catering cost accounting Hotel catering cost is actually the raw materials, ingredients, regulators and costs consumed by catering departments in the processing of catering products. The accounting of catering cost is carried out through the "operating cost" account, and the accounting period is every ten days. The accounting period from the beginning of each month to the last day of the month is used to calculate the total operating cost. According to the accounting requirements and the implementation of the "perpetual inventory system", the catering accountant should calculate the food cost of the day by summarizing the picking list of the items received every day, and calculate the gross profit and gross profit margin of the day through the daily catering business income, so that the catering department can better control the operating costs. At the end of the month, the catering cost is carried forward by borrowing "operating cost" from the "raw materials" account, and the unused part of the received raw materials is adjusted by consumption cost at the end of the month. The adjustment formula is: actual raw material consumption cost = kitchen month-end balance+current month's collection amount+/-current month's transfer-in (transfer-out) amount-kitchen month-end inventory amount. Among them, the kitchen inventory at the end of the month (the total amount of surplus raw materials, unsold semi-finished products and finished products) needs to be counted on site and calculated according to their respective food quota and book price. At the same time, in accounting, the method of "false material return" is adopted to adjust. That is, debit the "operating cost" at the end of the month and credit the "raw materials" account, and then make a recall entry in the same direction in blue at the beginning of next month. (II) Period expenses accounting: The accounting of hotel period expenses collects and reflects the expenditures of various expenses by setting up "operating expenses", "management expenses" and "financial expenses" accounts. The "non-operating expenses" subject is set according to the business department, which is used to calculate the expenses incurred by the hotel business department and should be included in the non-operating expenses according to the financial system of tourism catering enterprises. When expenses occur, debit this account and credit "cash", "bank deposit", "wages payable" and other subjects. At the end of the period, all expenses incurred in the current period are directly included in the current profit and loss. "Management fee" is used to calculate all kinds of expenses incurred by the hotel management department to manage the activities of hotel sales staff, including administrative expenses and other expenses that should be borne by the hotel. Debit "management fee" when it occurs, credit "cash", "bank deposit", "salary payable" and "bad debt reserve" and all of them will be transferred to the "profit of this year" at the end of the period. Set the "Management Expense" account according to the above detailed items.