How to calculate the catering cost of hotel industry?

First, the asset class.

10 1 cash 102 bank deposit 109 other monetary funds.

1 1 1 short-term investment 1 13 accounts receivable 1 14 bad debt provision.

1 19 other receivables 12 1 raw materials 122 fuel.

124 low-value consumables 126 materials and supplies 128 goods in stock

13 1 deferred expenses 14 1 long-term investment 15 1 fixed assets.

155 accumulated depreciation 156 fixed assets cleaning 159 construction in progress.

16 1 intangible assets 17 1 deferred assets 18 1 loss and overflow of pending property.

Two. debt

20 1 short-term loan 203 accounts payable 209 other accounts payable

2 1 1 wages payable 2 14 welfare expenses payable 22 1 taxes payable.

223 Profits payable 229 Other payables 23 1 accrued expenses

24 1 long-term loans 25 1 bonds payable 26 1 long-term payables

Third, the owner's equity category

30 1 paid-in capital 3 1 1 capital reserve 3 13 surplus reserve

32 1 profit of this year 322 profit distribution

Four. Profit and loss category

50 1 main business income 502 main business cost 503 sales expenses

504 Business tax and additional 5 1 1 administrative expenses 5 12 financial expenses

52 1 investment income 53 1 non-operating income

532 non-operating expenses

Second, it takes a process to master hotel accounting in an all-round way, which is not clear in a few words here. I suggest you buy a book on hotel (catering industry) accounting from the bookstore, integrate theory with practice, and focus on cost accounting. You can consult your peers if you encounter specific problems in your work.