How to handle the accounting when the hotel provides free breakfast?

This breakfast is the cost corresponding to the accommodation income_. If accommodation costs and catering costs are accounted for separately, the breakfast cost can be transferred to the accommodation cost. If the breakfast is purchased outside, then this expenditure can be directly recorded in the operating cost.

Deduction of business income is not allowed for tax purposes. Generally speaking, as a company, these do not need to be recorded separately, and only need to be counted during internal assessment.

Before registering an account, preparing accounting entries through accounting vouchers can clearly reflect the classification of economic business, which is conducive to ensuring the accuracy of account records and facilitating subsequent inspections. Each accounting entry mainly includes accounting symbols, related account name, summary and amount.

Extended information

Account processing method

Chromatography method:

The chromatography method refers to dividing the development process of things into A method of solving problems by analyzing several stages and levels step by step to finally get the result. The use of chromatography method to teach accounting entries is intuitive and clear, and can achieve ideal teaching results. The steps are as follows:

1. Analyze and list the accounting subjects involved in economic business.

2. Analyze the nature of accounting accounts, such as asset accounts, liability accounts, etc.

3. Analyze the changes in the amounts of each accounting account.

4. Based on steps 2 and 3, combined with the economic content (increase or decrease) reflected by the debits and credits of various accounts, determine the direction of the accounting accounts.

5. Prepare accounting entries according to the accounting rules that every debit must be credited and debits must be equal.

This method is very effective for students to accurately know the accounting subjects involved in accounting business, and is more suitable for the preparation of single accounting entries.

Business chain method:

The so-called business chain method refers to forming a continuous business chain according to the order in which accounting business occurs. A connected relationship is used to prepare accounting entries.

This method is more effective for continuous economic business, especially for those who are prone to mistaken accounting directions.

Accounting rules method:

The so-called accounting rules method refers to the preparation of accounting entries using the accounting rules "if there is a debit, there must be a credit, and the debit must be equal."

Baidu Encyclopedia-Accounting Entries