How to account for the chopsticks bowls purchased during hotel decoration?

Fragile items such as chopsticks and bowls purchased during hotel decoration belong to low-value consumables.

Enterprises pay wages, bonuses, allowances, etc. In accordance with the relevant provisions, when it is issued to employees, it shall debit the "salary payable to employees" and credit the subjects such as "bank deposit" and "cash on hand". All kinds of money deducted by enterprises from the wages payable to employees (medical expenses of family members and personal income tax, etc.). ), debit the subjects, credit other receivables, taxes payable-personal income tax payable and other subjects.

Enterprises pay employee welfare fees to employees, debit the subjects and credit the subjects of "bank deposit" and "cash on hand". Enterprises pay trade union funds and staff education funds for trade union operation and staff training, debit the subjects and credit "bank deposits" and other subjects. Enterprises in accordance with the relevant provisions of the state to pay social insurance premiums and housing provident fund, debit the subjects, credited to the "bank deposit" subjects.

According to the scale of the enterprise and the requirements of accounting, determine the accounting methods of related costs: for example, directly record the costs and then charge the expenses at the end of the month; Record raw materials in the warehouse first, record them in the cost after collection, and then make inventory at the end of the month before reducing the cost; Wait a minute. Small-scale enterprises, which have low requirements for accounting, can choose the first method.

1. If the other party can provide a formal invoice, vegetables and meat can be directly recorded in the "main business cost".

If there are warehouses, rice oil and seasonings, they can be recorded as "raw materials" first, and recorded as "main business cost" when they are used. If there is no warehouse, the other party can also provide a formal invoice or directly record it as "main business cost". Gas can be recorded as "operating expenses-gas expenses".

2, the purchase of drinks, drinks, if there is a warehouse, can be recorded in the "inventory goods", after the sale, carry forward the cost; If you are qualified to sell cigarettes, the accounting method is the same as before. If not, part of your income and cost should be handled according to the business scope of the business license.

3, the chef's salary is recorded in the "operating expenses-salary", not recorded in the cost. The salary of service personnel can also be recorded as "operating expenses-salary", and other managers can be recorded as "management expenses-salary".

Refer to the above content: Baidu Encyclopedia-Fixed Assets