Traditional Culture Encyclopedia - Hotel franchise - Physical operation of hotel catering cost accounting
Physical operation of hotel catering cost accounting
1) Purchase raw materials such as vegetables.
Borrow: raw materials-vegetables
Raw materials-meat
Credit: cash/accounts payable
2) Payment of labor wages, provision and payment.
Debit: main business cost
Loans: Payables-Wages
Debit: Payables-Wages
Credit: cash
3) Buy accessories
Debit: main business cost
Credit: cash
4) Purchase equipment that meets the requirements of fixed assets, such as air conditioners.
Borrow: fixed assets
Loans: cash/bank deposits/accounts payable
5) Pay rent, utilities, etc.
Borrow: Operating expenses-rent
Operating expenses-utilities
Loans: cash/bank deposits/accounts payable
6) Income
Debit: cash/accounts receivable
Loan: income from main business
7) Income is deposited in the bank
Debit: bank deposit
Credit: cash
8) Depreciation accrual
Debit: Operating expenses
Credit: accumulated depreciation
9) Calculate taxes
Borrow: main business taxes and surcharges
Loan: Taxes payable-business tax
Taxes payable-urban construction tax
Taxes payable-education surcharge
10) Carry-over costs and expenses at the end of the month.
Debit: main business cost
Loan: raw materials
Debit: this year's profit
Loan: main business cost
production cost
Main business taxes and surcharges
income tax
1 1) Carry-over income
Debit: main business income
Loan: profit this year
12) Carry-forward profit distribution (loss reversal)
Debit: this year's profit
Credit: profit distribution-undistributed profit
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