Accounting account settings for catering industry

1. Asset categories

(1) Cash

Each item of cash is divided into two categories: RMB and foreign exchange.

Calculate the cash on hand in the hotel and find the reserve funds and petty cash reserves.

Set up a "cash journal" and register it daily according to the payment voucher and the order in which the business occurs.

(2) Bank deposits

Account for various deposits deposited by the hotel into the bank.

"According to different currencies such as RMB and foreign currency (mainly converted into US dollars), which are deposited in different banks, "bank deposit journals" are set up respectively, and the balance is registered one by one according to the receipt and payment voucher days.

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RMB is used as the unit of account. For deposits in U.S. dollars or other foreign currencies, when registering the foreign currency amount, it is converted into RMB for registration based on the bank exchange rate on that day.

(3) Accounts receivable

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Calculate the other party's arrears from the operating income of hotels, commercial buildings, apartment buildings, restaurants, shopping malls and their ancillary projects.

It is divided into travel agencies, companies, units, customer accounts, credit cards, and tenants. , street accounts and other different types of accounts, set up separate accounts according to groups or individuals.

Set up a dedicated person to collect accounts. The reasons for unrecoverable accounts must be investigated and relevant certificates must be obtained. With the approval of the financial director and general manager, it will be converted into bad debt losses

(4) Other receivables

Account for other receivables not included in accounts receivable, including deposits. Insurance compensation payable, etc.

Prepare monthly detailed statements for accounting according to different currencies and debtors

(5) Prepaid expenses

The accounting has already occurred, but Various expenses that should be paid separately in this period and subsequent periods, such as insurance premiums, etc.

Expenses with a smaller payment amount not exceeding the amount of RMB (determined by the hotel) will not be included in the cost. Account.

Each deferred expense is generally allocated within 12 months

(6) Inventory accounting

Raw materials and oil used for making food in the restaurant. Inventory commodities such as condiments, semi-finished products, cigarettes, wine, and beverages, materials and supplies stored in the warehouse that are not yet used, and various packaging containers reserved for packaging and selling food.

Various types of inventory are classified according to different requirements. Category warehouses are managed by dedicated personnel, and detailed accounts are registered according to product names.

(7) Other current assets and other current assets that do not belong to the above six accounts belong to this account.

< p> According to different types or projects, prepare detailed statements for accounting every month

(8) Fixed assets

Calculate the original price of all fixed assets

The so-called. Fixed assets refer to houses, buildings, machinery and equipment, transportation equipment and other equipment with a useful life of more than one year or a unit price of more than RMB (determined by the hotel).

The first batch of purchases. Business equipment, such as linens, porcelain, glassware, gold and silverware, etc., is still a fixed asset even if it is below the RMB amount (determined by the hotel)

(9) Accumulated depreciation

< p> Calculate the standard for depreciation of fixed assets, extract the depreciation amount by project, and set up a registration card to register.

According to the spirit of the cooperative operation contract, the depreciation amount withdrawn every month will be used for return first. capital.

(10) Start-up expenses (referring to new hotels)

Calculate the expenses paid for setting up a business. The number of months this subject will be amortized after opening is determined by the hotel. Funds raised from monthly apportionments are given priority to return to investors.

(11) Other deferred expenses

Calculate expenses that have a large one-time payment amount and a long time to take effect and should not be fully borne in the current period, such as equipment maintenance fees and advertising fees. , Update of fixed assets before principal and interest are paid off, etc.

The amount of each item usually needs to exceed RMB 100,000 or be determined by the hotel.

Expenses will be transferred on a periodic basis based on the effectiveness time of each project.

2. Liabilities

(1) Accounts payable

Account for purchased equipment, supplies, food raw materials for restaurants, drinks and labor services received and arrears of payments.

For units with large current amounts and frequent transactions, separate subsidiary accounts should be set up according to different currencies and unit account names.

(2) Wages payable

Calculate various wages payable to employees in the current period, including fixed wages, floating wages, bonuses and subsidies, etc.

According to the detailed account of wages payable.

(3) Taxes payable

Calculate various taxes payable, such as unified industrial and commercial tax, income tax, license tax, etc.

Set up detailed account registration according to tax types.

(4) Other accounts payable and tax accounting

Other payables other than accounts payable and taxes payable, including handling fees payable, compensation fees payable, deposits, Various temporary payment in advance, etc.

Prepare monthly detailed statements for accounting according to different categories, currencies and creditors.

(5) Withholding expenses

Calculate the various expenditures within the range of the one-time payment in RMB that are included in costs and expenses but have not actually been paid. Exceeding the scope must be approved by the authority or personnel.

Set up detailed accounts according to the nature of expenses.

(6) Social labor insurance fund

Calculate the social labor insurance fund withdrawn in accordance with regulations. This subject must be earmarked for special use.

(7) Investment to be repaid

This account is a loan account, which is used to calculate the amount of investment that should be repaid this year, and the amount that should be remitted but has not yet been remitted.

3. Capital category

(1) Paid-in capital

Calculate the total capital.

Set up detailed accounts according to investor account names.

(2) Return of capital

This account is a debit account, which uses the same amount of annual undistributed profits plus depreciation of fixed assets and marketing and start-up expenses to return capital. The accumulated amount is the total amount returned.

(3) Profit for the year

Calculate the total profit (or loss) realized during the year.

During the annual settlement, the balances of operating income, operating costs, expenses, exchange gains and losses, and non-operating income and expenses are transferred to this account respectively, and the profits (or losses) realized during the year are recorded in this account. ), and finally transfer the balance to "undistributed profits".

(4) Profit distribution

Calculate the distribution of hotel profits and the balance after profit distribution over the years.

4. Profit and loss category

(1) Operating income

Account for all business income within the hotel's business scope.

Operating income is divided into:

Hotel income: guest rooms, catering, taxis, laundry, dance hall, game consoles, music cafes, telephones, telex, gym, sauna, billiards , tennis, bowling, concert hall, beauty center.

Residential building income: rental of high-end apartments and other income from the building.

Income from commercial buildings: rental of office buildings and other income from buildings.

Shopping mall income: income from self-operated shopping malls, rent from leased shopping malls and other income from shopping malls.

Other income: Income that does not fall into the above categories is classified as other income.

(2) Business tax

According to the different tax rates of each business income, calculate the unified industrial and commercial tax, land use fees and other fees and taxes that should be paid in the current period.

According to each business tax, separate accounts are registered.

(3) Direct costs of the business department

Calculate the direct costs paid in the business process.

(4) Direct expenses of business departments

Accounting can divide various expenses incurred by each department.

According to the division of operating income by each department, it is divided into sub-headings and details of this subject.

Except for the sub-head "Salaries and related expenses" among the direct expenses of each department, the remaining sub-heads are named according to the different nature and needs of each department or business.

(5) Non-operating department expenses, salaries and related expenses

All administrative and general departments, such as marketing (public relations "sales") department, property operation department The salaries and related expenses of the maintenance department are allocated to this project.

Other indirect expenses: such as administrative and general expenses, marketing expenses, property operation and maintenance expenses, and energy supply expenses.

The sub-headings of the above four categories of expenses will be named separately according to their different natures and needs.

(6) Non-operating income and expenses

Exchange gains and losses: Calculate the exchange gains and losses due to exchange rate differences, and use the realized amount as the actual amount. For changes in the accounting exchange rate, the book balances of the relevant foreign currency accounts will not be adjusted.

Insurance premiums and borrowing interest: various expenses for house and internal insurance and interest required for normal operations (the interest income from bank deposits can be used to offset this account).

Profit and loss from the sale of assets: Calculate the difference between the net income from the price change of a fixed asset scrapped or sold in advance and the unit price above RMB (determined by the hotel) and the net value of the fixed asset.

(7) Promotion and opening expenses

Calculate the opening expenses incurred in preparation for opening and amortize them on a monthly basis.

The amortized start-up expense funds raised in hotel operating activities are used to return investment capital.

(8) Depreciation of fixed assets

Calculate the monthly depreciation charges for fixed assets.

The depreciation funds withdrawn are usually used to return invested capital.

(9) Investment interest

Interest payable is calculated on a regular basis based on the total investment.

Interest on the amount of interest withdrawn is used to return capital.