(1) catering industry accounting process:?

First of all, you have to according to the size of the enterprise as well as accounting requirements, to determine the relevant cost accounting methods: for example, directly into the cost of the month-end inventory and then charge the cost; the first warehousing credited to the raw materials, the use of credited to the cost of the month-end inventory and then charge the cost of the month-end inventory; and so on. In general, if your business is small, accounting requirements are not high, you can choose the first practice.

When warehousing, the entry:

Borrow: Cost of doing business/raw materials/inventory goods Loan: Accounts payable - **Company

Payment:

Loan: Accounts payable - **Company Loan: Bank deposits/cash

No matter what kind of unit the other party, you should ask for the other party to provide the formal invoices, and if not, the appropriate materials cannot be charged to cost.

(2) catering accounting entries:

1, usually recorded revenue (classification: dishes, drinks, cigarettes, etc.), the cost of sub-departmental records on the line, the end of the month to summarize the cost of goods sold, mention depreciation, tax, out of the statement, to buy invoices, basically these.

2, the purchase of vegetables, spices and other supplies for the production room, according to the bill and acceptance of the bill of accounts

Borrow: raw materials

Loan: cash (or bank deposits)

3, according to the production room to receive the bill of accounts Borrow: operating costs Loan: raw materials

4, the end of the production room the remaining materials inventory, according to the inventory table Borrow: operating costs (red) Credit: raw materials

4, the production room remaining materials inventory Borrow: operating cost (red) Credit: Raw Materials (Red Character)

5. Carry forward the cost (the actual number of business costs incurred in the month - the number of inventory at the end of the month) Borrow: Profit for the year Credit: Business Costs

6. At the beginning of the next month, the remaining materials from the inventory list of the previous month will be credited to the accounts of the next month (the number of red characters of the inventory amount of the previous month). Debit: operating costs Credit: raw materials

The catering industry is subject to sales tax, so profit and loss = turnover - operating expenses (materials \ wages \ expenses \ other miscellaneous expenses, etc.)

On obtaining business income: Debit: cash \ bank deposits Loan: income from main business

Purchase of materials \ to pay wages and other expenses: Debit: operating expenses - secondary accounts Credit: Cash

Costs and expenses carried forward at the end of the month: Debit: Profit for the year Credit: Operating expenses Operating income carried forward at the end of the month: Debit: Revenue from main business Credit: Profit for the year

Profit for the year:

Profit:

Borrow: Profit for the year Credit: Profit appropriation

Losses:

Loan: Profit distribution

Loan: Profit appropriation

Loan: Profit appropriation

Loan: Profit appropriation

Loan: Profit appropriation

Cash: Cash/bank deposit

Credit: Profit for the year

At the beginning of the next month, when you go to the tax office to file a tax return, you have to pay the profit * the corresponding tax rate.

(3) Catering cost accounting:?

The main procedures of daily cost accounting are:

1, the kitchen needs to directly purchase raw materials (vegetables, meat, poultry, fruits, aquatic products, seafood) that day for consumption must be before 5:00 p.m. of the previous day, and replenishments must be before 2:00 p.m. of the same day, the foreman of the kitchens to fill out the "Market Materials Requisition Form", which will be examined and cleared by the head chef, and then reported to the manager of the Food and Beverage Department for approval, and handed over to the Purchasing staff in accordance with the requirements of the organization of the purchase, a joint delivery of goods to the receiving team according to the number of purchase orders, quality requirements for acceptance, and by the Food and Beverage Department to send the chef to monitor the quality of acceptance, such as does not meet the requirements, must be proposed on the same day to return or replenishment. Fill in the "kitchen raw materials acceptance form" after acceptance, after the end of business every day to add the "kitchen raw materials acceptance form", fill in the "kitchen raw materials purchase summary form".

2, the kitchen to the warehouse to receive raw materials (dry goods, spices, food, etc.), the kitchen foreman according to the needs of the day to fill out the "Warehouse Receipt", reported to the head chef for approval, with a single to the warehouse to receive the warehouse, warehouse custodian audit procedures, according to the single shipment, the end of the day plus the "Warehouse Receipt," fill out the "catering raw materials receipt summary form".

3, every day after the end of business by the kitchen foreman of the stock of raw materials, seasonings, semi-finished products for an inventory, and fill out the "kitchen raw materials inventory daily statement", by the head chef after reviewing the summary.

4, the restaurant bar drinks staff every day after the end of business according to the "Warehouse Receipt" and "Liquor Sales Order", fill out the "Liquor Inventory Daily Report".

5, the financial day auditor according to the night audit statement, fill out the "restaurant revenue daily statement" and "restaurant discount daily statement".

6, cost accounting staff according to the "catering revenue daily statement", "catering discount daily statement", "kitchen raw materials purchase summary daily statement", "kitchen raw materials consumption summary daily statement", "kitchen raw materials inventory daily statement", "catering bar drinks inventory daily statement" summary calculations to fill out the "catering cost daily statement", the next day, before 9:00 a.m. reported to the finance manager, catering manager and head chef. The manager of finance department, catering manager and head chef. Do a good job of cost analysis, plug the phenomenon of waste.

7, first of all your costs together, such as room and board, utilities, the cost of hired workers together, and then look at the location of your choice of store, if it is a busy section of the city things will be a little more expensive, the location of the poorer will be cheaper, which you have to consider yourself. After that, look at the price of your food, food raw materials is how much money, can reach how much percent of the profit. After that, you add up the previous number divided by 30 days, is your day's cost, and then see how many vegetables you buy to reach this number, the rest is your net profit!

Expanded:

Vouchers are categorized and then classified into the Financial Activity Record Sheet (FARS) for the month. The first half of the Statement of Financial Activities records changes in the flow of income and expenses, while the second half describes the movement between assets and liabilities in seven steps to complete the form.

Step 1

To log the income status, first fill in the balance sheet balance of the previous month by cash, deposits, stocks, loans, swipes, other liabilities and other items in the opening balance column of assets and liabilities, and then fill in all the income of the current month, including salaries, bonuses, allowances and so on, in the income column.

Because most of the payroll uses automatic bank transfer, so the payroll should be entered into the deposit column, while invoices, work bonuses, living allowances, etc., in addition to the automatic transfer, should be counted into the cash column, expressed as an increase in cash. After filling in all the income items, do the sum total, fill in the data clearly into the income subtotal column, you can know how much income in the month.

Step 2

Fill in the recurring expenses according to the categories of clothing, food, housing, transportation, education, entertainment and categorized vouchers according to the date to fill in the table, for example, the first of September to spend one hundred dollars to buy a book, should be indicated in the column of the education project date, name, amount, in the cash column, said that the decrease of one hundred dollars, if you use the card to buy a set of suits of one thousand dollars in the credit card should be filled out in the card column to increase by one thousand dollars, and not in the cash column, fill in the cash column, should be filled in the increase of one thousand dollars, and the cash column. Not cash column, fill in should pay special attention to.

After recording all the spending money, it is simple to do the statistics after the six categories, so that you can understand the main flow of funds in the month. As for those who cannot be categorized in the six categories, they will be filled in other columns and recorded according to the increase or decrease of cash or the increase of credit card.

Step 3

Accounting for Income and Expenditures, Calculating the New BalanceAfter filling in all the income and expenditure items, use the opening balance to add the income and subtract the expenditure to get the closing balance; categorizing the expenditures can be used as a reference for the next month's budgeting, and the balance of the cash, deposits, and credit cards can be used to understand whether the available living funds are sufficient or not.

Step 4

Daily deposits and withdrawals should be documented to facilitate the production of forms. Deposits are made when cash decreases deposits increase and vice versa for withdrawals. In case of lending money to friends or relatives, cash or deposit decreases but other assets increase because the money lent to friends or relatives is own assets.

Step 5

Stock selling should be calculated to earn and lose stock prices change daily, the principle of stock bookkeeping is: buy when the deposit decreases, the stock increases; sell when the deposit increases, the stock decreases. But because of the buy, sell prices often different, when the sell price is greater than the buy price to make money, when the sell price is less than the buy price is money. In order to make the real reaction of the situation in the stock account, the habit of selling in the sale of the bid-ask price difference is calculated, this action is called reaction to the profit and loss.

Step 6

Registering the purchase of large items: The purchase of assets such as houses and cars is usually accompanied by a loan. For example, if you make a down payment of $200,000 on Sept. 10 to purchase a $1 million house, the savings column will decrease by $200,000, other assets will increase by $1 million, and loans will increase by $800,000.

Overall, the statement of financial activities can adequately record changes in flows and stocks, and can be fully captured by bookkeeping when there are specific changes in revenues, expenses, and the net value of assets and liabilities.

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