How to make accounting entries for employees' salaries in catering enterprises?
Salary entry of employees in catering industry:
Debit: main business cost
Loans: Payables-Wages
Debit: Payables-Wages
Credit: Cash on hand
Accounting entries related to catering industry
1, food procurement and storage
Abstract: Food purchasing and storage
Borrow: raw materials-diet
Loans: bank deposits/accounts payable
Attachment: purchase invoice (attached table), meal receipt document, bank payment document.
Attachment review process:
The purchase invoice shall be signed by the purchaser, the warehouse keeper, the department manager and the person in charge of the unit.
The meal receipt shall be signed by the buyer, the warehouse keeper and the department manager.
2, after the kitchen (summary at the end of the month)
Abstract: food requisition list
Debit: main business cost
Loan: raw materials-meals
Attachment: Transfer Bill, Meal Inventory Table
Attachment review process:
The storekeeper and the chef sign the requisition.
The food inventory table shall be signed by the keeper and the department manager. The reduction in the meal inventory table is consistent with the summary in the transfer form.
3. Reduce the cost of unused meals in the kitchen at the end of the month.
Abstract: Make an inventory of meals at the end of the month.
Borrow: raw materials-kitchen
Loan: main business cost
Attachment: Kitchen Inventory Table
Attachment review process:
The kitchen inventory table is signed by the chef and the department manager. Next month, the same amount will be transferred from the raw material-kitchen to the main business cost.
If the goods in liquor inventory are transferred to restaurants, the reduced liquor this month is consistent with the liquor sales report, which will be used as the basis for the transfer cost.
4, restaurant cashier collection (daily or weekly summary bookkeeping)
Abstract: Charge customers for meals.
Debit: cash on hand/bank deposit.
Loan: main business income-catering income/accounts received in advance.
Taxes payable-VAT payable
Attachments: receipts and invoices for payment of expenses
Store documents separately: restaurant report and a la carte menu.
Attachment approval process: the payment amount is the same as the sum of the catering cash collection point menu. The total invoice amount is equal to or less than the payment amount.