The most trivial daily work of the catering industry is the accounting of raw materials. In view of the accounting entry of raw material procurement, Deep Space has compiled relevant contents for everyone, hoping to help everyone.

1. Accounting for raw materials

1. When purchasing raw materials:

Borrowing: raw materials

lending: accounts payable

2. Entering raw materials into the warehouse:

Borrowing: raw materials

lending: bank deposits/accounts payable

3. Entering raw materials out of the warehouse:

. Debit the "materials in transit" account according to the amount that should be included in the procurement cost of materials and commodities,

debit the "tax payable-value-added tax payable (input tax)" account according to the deductible value-added tax, and credit the "bank deposit" and "notes payable" account according to the actual amount paid or payable.

second, how to calculate the purchase of catering raw materials

the concept of raw materials

a small part of catering raw materials comes from the purchase of buyers, and a large part of the rest is delivered directly by contracted suppliers.

when raw materials and other materials arrive, whether they are purchased by the buyer or sent by the supplier, they are accounted for by the account payable.

the buyer needs to borrow a certain amount of petty cash as turnover, which is managed as "petty cash". When the buyer reimburses the purchase account, he will pay cash according to the reimbursement amount, without deducting the original borrowed petty cash.

it should be noted that most of the fresh raw materials and dry goods purchased by the hotel are delivered by local suppliers or purchased by buyers nearby, so there is no transportation and miscellaneous fees. Therefore, it is not necessary to pass the subject of material procurement, but directly account for such subjects as direct business cost, main business cost, raw materials and supplies.

In addition to the fresh raw materials directly delivered to the kitchen for inclusion in the production cost, other dry goods, condiments, drinks and supplies that have entered the warehouse must be filled out and issued by the picking department. The requisition is made in triplicate, with one copy kept by the requisition department, one copy submitted to the finance department and one copy submitted to the warehouse to issue materials and register and keep accounts.

Accounting of self-made raw materials

In order to reduce the cost of raw materials, the catering department takes advantage of its processing capacity, and the cost of raw materials such as sausages, pickles and so on processed by itself only calculates the consumption of raw materials and auxiliary materials, excluding labor, fuel and other expenses. By setting up the "materials in process" special account accounting under the raw material subject.

after the finished products are processed and aired, they will be submitted to the warehouse for acceptance, and the warehouse will open a "receipt form", the value of which will be filled in according to the "self-made raw material cost calculation form" compiled by the manager.

to sum up the above, the accounting entries of raw materials purchased by catering companies should first be accounted for as inventory materials-raw materials, and the consumed raw materials can be included in the production cost, and finally the finished products will be transferred to the main business cost items.