Traditional Culture Encyclopedia - Hotel accommodation - What accounting forms does a restaurant need?

What accounting forms does a restaurant need?

A restaurant needs financial statements of catering industry, including balance sheet and income statement, and the data should be accurate and balanced.

1, VAT payable in current period (top) = "operating income" in current period (top) income statement × 17%- current period (top) purchase amount × 17%.

2. Operating income of the current period (last period) = the amount of "operating income" in the income statement of the current period (last period).

3. (Top) Purchase Amount = ending amount of "inventory" in current (top) balance sheet+amount of "operating cost" in current (top) income statement-opening amount of "inventory" in current (top) balance sheet.

Related information introduction:

Article 11 An application for a food business license shall meet the following conditions:

(a) there are food raw materials processing and food processing, sales and storage places suitable for the variety and quantity of food, and the environment of the places is kept clean and tidy, and a prescribed distance is kept from toxic and harmful places and other pollution sources.

(2) Having operating equipment or facilities suitable for the variety and quantity of food to be operated, and having corresponding equipment or facilities such as disinfection, dressing, washing, lighting, ventilation, anticorrosion, dustproof, fly prevention, rodent prevention, insect prevention, washing, wastewater treatment and garbage and waste storage.