Accounting of raw materials and main materials procurement in hotel catering industry

There are usually two ways to purchase raw materials in hotel catering industry: one is to provide quotations from multiple suppliers according to the "raw material requisition list" put forward by the production department (kitchen, production and processing workshop), and go through the procurement procedures after approval. After purchasing, deliver the raw materials directly to the production department, go through the warehousing formalities after acceptance and signature, and submit the ticket to the accounting department for accounting; The other is based on the "material requisition list" put forward by the warehouse keeper according to the quota management requirements. After purchasing, the buyer submits it to the warehouse for acceptance, fills in the "Personnel Receipt" and submits it to the accounting department for entry. When the enterprise pays the price of raw materials and procurement expenses, it debits the subject of "materials in transit"; Credit "bank deposit" account. When the raw materials are delivered to the acceptance warehouse, debit the "raw materials" subject; Credit the "goods in transit" account.

For the subject of "raw materials", there are still some problems to be explained. "Raw materials" is an asset account, which is used to calculate the actual cost of various raw materials in the enterprise inventory. The purchased raw materials are accepted and put into storage, and when there is surplus raw materials, the account shall be debited; When there is a shortage of consumed raw materials and raw materials, credit this account; The balance is debited, indicating the actual cost of raw materials in stock. "Raw materials" subjects should be accounted for by setting up two-level subjects according to material categories, and detailed accounting should also be done by setting up subsidiary ledger according to varieties.