Traditional Culture Encyclopedia - Hotel franchise - How to deal with accounting in the laundry service industry
How to deal with accounting in the laundry service industry
The company only has some personnel expenses, water and electricity, commissions and other expenses, so there is no way to calculate costs. These are all included in expenses (1) Detailed items of operating costs: ① Catering operating costs: including restaurants and bars The actual costs of various food raw materials, beverages, seasonings, ingredients, etc. consumed by departments such as , cafes and other departments in their operations. ②Cost of goods sold: refers to the purchase price of goods sold. ③Car operating costs: The accounting system of transportation companies should be compared, that is, the actual costs incurred in taxi operations, including driver wages, fuel costs, material costs, tire costs, depreciation costs, maintenance costs, road maintenance costs, and low-value consumables Amortization, uniform fees and other direct expenses, etc.
④The operating costs of travel agencies include various collection and payment fees, such as room fees, meals, transportation fees, entertainment fees, baggage check fees, ticketing fees, ticket fees, and professional activities collected on behalf of the agency. fees, visa fees, accompanying fees, labor fees, publicity fees, insurance fees, airport fees, etc. ⑤The operating costs of photography, washing and dyeing, repair and other service companies mainly refer to the cost of raw materials consumed. (2) Detailed items of operating expenses: ① Employee wages: refers to the wages of department managers and service personnel, which are accrued in accordance with relevant regulations.
②Employee welfare fees: refers to various expenses such as bathing fees, transportation fees, only child fees, milk fees, books and newspapers, travel expenses for visiting relatives, etc. that enterprises should pay to employees according to national regulations. ③Work meal expenses: refers to the expenses paid by the enterprise to provide working meals for employees in accordance with regulations. ④Material consumption: including the company’s daily necessities, office supplies, daily maintenance materials, spare parts, etc. ⑤ Packaging fee: refers to the expenditure on packaging items consumed by tourism service enterprises in selling goods and other business activities.
⑥Storage fee: refers to the expenses incurred by travel service companies in providing storage of luggage, clothing and other items for guests. ⑦Exhibition fees: refers to the expenses incurred by enterprises for holding exhibitions. ⑧Cleaning and hygiene expenses: refers to the expenses incurred by hotels, restaurants, hotels, restaurants and other enterprises to keep service places and equipment clean and hygienic. ⑨Amortization of low-value consumables: refers to the amount of low-value consumables used by the enterprise that is amortized into the current period.
⑩ Depreciation expense: refers to the depreciation calculated and included within the enterprise based on the fixed assets that provide operating services and relevant regulations. Each department may also not accrue depreciation expenses, and the enterprise shall accrue depreciation uniformly and include it in administrative expenses. 11) Fuel costs: refers to the actual gas costs paid for cooking food in the catering department, the actual expenditures for gasoline and diesel used for bus rentals, etc. 12) Repair expenses: refers to the expenditures for repairing department property.
13) Water and electricity bills: refers to the actual water and electricity bills spent by various departments within the enterprise. 14) Uniform expenses: refers to the work uniform expenses of employees in various departments. 15) Laundry fee: refers to the company’s expenses for washing curtains, tablecloths, uniforms and other fabrics. 16) Lease fee: refers to the fee paid by the department to lease property from external units. Includes expenditures on leased fixed asset improvements and major repairs. 17) Labor protection supplies expenses: refers to the expenditure on labor protection supplies required by employees of relevant departments.
18) Insurance premium: refers to the fee paid to the insurance company for insuring department property. 19) Postage and telecommunications charges: refers to the postage and telecommunications charges actually paid by the department. 20) Travel expenses: refers to the business trip expenses of department employees. 21) Freight and miscellaneous expenses: refers to the transportation fees, loading and unloading fees, packaging fees and other expenses paid by the department to purchase items. 22) Handling fee: refers to the handling fee paid by the department to other units for agency sales and operation during the operation process.
23) Advertising expenses: various expenses incurred to promote the business. 24) Inventory losses and profits: refers to the profit or loss of departmental inventory. 25) Other operating expenses: generally include newspaper and magazine fees, vehicle and boat license fees, and travel expenses. (2) Accounting of operating costs and expenses 1. Accounting of operating costs: The operating costs of an enterprise should be proportional to its operating income.
The sales revenue realized in the current month should be recorded together with its related operating costs. Since there is a settlement period for expense settlement between travel agencies, when the expenses incurred cannot be recorded simultaneously with the realized operating income, the planned cost should be carried forward first, and the difference will be carried forward after the actual cost is calculated. When carrying forward operating costs, the "operating cost" account is debited and the "raw materials", "inventory goods", "accounts payable", "bank deposits" and other accounts are credited.
At the end of the period, the balance of the "operating cost" account should be transferred to the "profit for the year" account. There should be no balance in this account after the carry-forward. The detailed account settings of the "Operating Cost" account should be consistent with the detailed account settings of the "Operating Revenue" account.
2. Accounting of operating expenses Operating expenses refer to various expenses incurred by each business department of the enterprise in its operations. When expenses occur, the "operating expenses" account is debited and the "cash", "bank deposits", "accumulated depreciation", "wages payable" and other accounts are credited.
At the end of the period, the balance of the "operating expenses" account should be transferred to the "profit for the year" account. There should be no balance in this account after the carry forward. The "Operating Expenses" account should set up detailed accounts according to expense items. What taxes do I need to pay? Business tax, urban construction tax, education surcharge. Personal income tax, corporate income tax, etc.
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