(1) entry:
Abstract: Pay (pay) XX meals.
Debit: main business cost
Credit: cash on hand/bank deposit/accounts payable
(2) Attachments: purchase invoices (attached table) and bank payment documents.
(3) Attachment review process:
The purchase invoice shall be signed by the purchaser, the chef, the department manager and the person in charge of the unit.
2. Need to buy stored food
(1) entry:
Abstract: Pay (pay) XX meals.
Borrow: raw materials-diet
Loans: bank deposits/accounts payable
(2) Attachments: purchase invoices (attached table), meal receipt documents and bank payment documents.
(3) 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.
3, the kitchen (summary at the end of the month)
(1) entry:
Abstract: Transfer kitchen meals from the food warehouse.
Debit: main business cost
Loan: raw materials-meals
(2) Attachment: Handover Sheet and Meal Inventory Sheet
(3) 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.
4. At the end of the month, the unpaid meals that have been put in storage will be recorded.
(1) entry:
This paper lists the unpaid meals that have been put into storage.
Borrow: raw materials-diet
Credit: accounts payable
(2) Attachment: Food Receipt
(3) Attachment review process:
The receipt shall be signed by the buyer, the storekeeper and the department manager.
5. Reduce the cost of unused meals in the kitchen at the end of the month.
(1) entry:
Abstract: Make an inventory of meals at the end of the month.
Borrow: raw materials-kitchen
Loan: main business cost
(2) Attachment: Kitchen Inventory Table
(3) 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.
The drinks transferred from the reservoir to the restaurant are consistent, and the reduced drinks this month are consistent with the sales report as the basis for the transfer cost.
6, restaurant cashier payment
(1) entry:
Abstract: The restaurant prepays XX meals.
Debit: cash on hand/bank deposit.
Loan: main business income-catering income/accounts received in advance.
(2) Attachments: payment slip, invoice issuance application form and invoice.
Store documents separately: restaurant report and a la carte menu.
(3) Attachment review process: the payment amount is consistent with the summary amount in the menu of catering cash collection point. The total invoice amount is equal to or less than the payment amount.
7. Carry forward costs
(Actual operating cost this month-inventory at the end of the month)
Debit: this year's profit
Credit: Operating costs
8. At the beginning of next month, record the remaining materials in the inventory table of last month in the account of next month.
(Amount in red words last month).
Borrow: operating costs
Loan: raw materials
9. When obtaining operating income,
Debit: cash bank deposit
Loan: income from main business
10, pay salary and other expenses when purchasing materials.
Debit: Operating expenses-Level II subjects
Credit: cash
1 1, when the month-end cost is carried forward.
Debit: this year's profit
Credit: operating expenses
12. Operating income carried forward at the end of the month.
Debit: main business income
Loan: profit this year
13, carry forward this year's profit.
When making a profit:
Debit: this year's profit
Loan: profit distribution
When losing money:
Borrow: profit distribution
Loan: profit this year
Extended data
The raw materials purchased by the catering industry in the free market cannot be recorded without invoices. As an important external voucher, invoice is an important basis for taxpayers to accept tax management, make accounting vouchers and register accounting books.
Article 20 and Article 21 of the Measures for the Administration of Invoices stipulate that when units and individuals sell goods, provide services and engage in other business activities, the payee shall issue invoices to the payer. Under special circumstances, the payer will issue an invoice to the payee. All units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining an invoice, it is not allowed to change the name and amount.
Baidu Encyclopedia-How do restaurants make accounts