How to calculate alcoholic beverages in the catering industry

The catering and hotel industry is a service-centered enterprise that sells tangible facilities and intangible services as its main commodities. The modern catering and hotel industry must not only provide guests with comfortable, safe rooms and delicious food, but also develop into comprehensive services. The following mainly introduces the accounting process from two aspects: the catering industry and the hotel industry. 1. Catering industry

(1). Main business processes of the catering industry

The catering industry is engaged in the processing and cooking of food and beverages, providing dining venues and equipment for guests to eat. Enterprises that provide service labor to customers.

(2) Standard accounting

1. Purchase of food materials for direct consumption

(1) Standard entries:

Summary: Pay (payable) XX meal materials

Debit: 5401 main business costs

Credit: 1001 cash, 1002 bank deposit (or: 2121 accounts payable)

(2) Standard attachments: purchase invoice (with list), bank payment documents

(3) Standard attachment review process:

The purchase invoice shall be submitted by the purchasing staff, kitchen Signatures from chefs, department managers, and unit leaders.

2. Purchase of meal materials that need to be put into storage

(1) Standard entry:

Summary: Pay (payable) XX meal materials

Debit: 1211 - Meal Warehouse

Credit: 1002 bank deposit (or: 2121 Accounts payable)

(2) Standard attachment: Purchase invoice (with list) , meal material receipt form, bank payment document

(3) Standard attachment review process:

Purchasing invoices shall be signed by purchasing personnel, warehouse custodians, department managers, and unit leaders.

The food storage receipt is signed by the purchasing personnel, warehouse custodians, and department managers.

3. Receive meal materials from the kitchen (summarized at the end of the month)

(1) Standard entry:

Summary: transfer of kitchen meal materials from the meal library

Debit: 5401 Main business costs

Credit: 1211-Meal library

(2) Standard attachments: transfer order, meal inventory list

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(3) Standard attachment review process:

The transfer order shall be signed by the warehouse keeper and the kitchen chef.

The meal inventory list is signed by the custodian and department manager. The reduction number in the meal inventory table is consistent with the summary number in the transfer order.

4. Record the unpaid meals that have been put into storage at the end of the month

(1) Standard entry:

Summary: List of unpaid meals that have been put into storage Account

Debit: 1211—Meal Ingredients Warehouse

Credit: 2121 Accounts Payable

(2) Standard Attachment: Meal Ingredients Warehouse Form

(3) Standard attachment review process:

The warehousing form shall be signed by the purchaser, custodian and department manager.

5. Purchase of directly salable goods such as drinks

Beverages are calculated using the selling price method, and are entered into the wine reservoir based on the selling price. The difference between the selling price and the cost is the difference between the meal and beverage.

(1) Standard entry:

Summary: Pay (payable) XX drinks, etc.

Debit: 1211—Liquor Storage

Credit: 1002 bank deposit (or: 2121 accounts payable)

1211—Meal and beverage difference

(2) Standard attachments: purchase invoice (with list), drinks, etc. stored in storage Invoices and bank payment documents

(3) Standard attachment review process:

Purchasing invoices shall be signed by purchasing personnel, warehouse custodians, department managers, and unit leaders.

The warehousing orders for wine and other beverages are signed by the purchasing personnel, warehouse custodians and department managers.

6. At the end of the month, record the unpaid wine that has been put into the warehouse

(1) Standard entry:

Summary: The unpaid wine that has been put into the warehouse is recorded in the account

Debit: 1211—Liquor Reservoir

Credit: 2121 Accounts Payable

1211—Meal and Beverage Difference

(2) Standard Attachments : Wine storage slip

(3) Standard attachment review process:

The storage slip is signed by the buyer, custodian and department manager.

7. Transfer of drinks from the wine reservoir to the restaurant (summarized at the end of the month)

(1) Standard entries:

Summary: Transfer of drinks from the wine reservoir to the restaurant

Borrow: 1211—Restaurant

Loan: 1211—Liquor Reservoir

(2) Standard attachments: Beverage allocation sheet, month-end beverage inventory by the keeper of the liquor reservoir Table

(3) Standard attachment review process:

The wine transfer form shall be signed by the warehouse keeper and the restaurant wine keeper.

The alcohol inventory list is signed by the custodian and department manager. The decrease in the inventory for this month is equal to the increase in drinks in the restaurant this month.

8. Write down the cost of unused meal ingredients in the kitchen at the end of the month

(1) Standard entry:

Summary: Write down the cost of meal ingredients in the month-end inventory

Debit: 1211-Kitchen

Loan: 5401 Main business cost

(2) Standard attachment: Kitchen inventory table

(3 ) Standard attachment review process:

The kitchen inventory form is signed by the kitchen chef and department manager. The same amount was transferred from 1211 Kitchen to the main business costs in the next month.

9. At the end of the month, the wine sold in the restaurant will be converted into cost and the material difference will be shared

(1) Standard entry:

Summary: The restaurant sold wine in XX Transfer cost

Debit: 5401 Main business cost

Credit: 1211—Restaurant

Summary: The difference between the wine and water sold by the restaurant in XX

Debit: 5401 Main business cost (red letter)

Credit: 1211—Meal and beverage difference (red letter)

(2) Standard attachments: Restaurant beverage inventory list, food difference apportionment Calculation sheet

(3) Standard attachment review process: The material difference allocation calculation sheet is filled in by the financial personnel, and reviewed and signed by the financial person in charge.

The restaurant beverage inventory list is prepared and signed by the restaurant beverage custodian, and the department manager reviews and signs it. The increase in wine this month in the inventory table is consistent with the wine transferred to the restaurant from the wine reservoir, and the decrease in wine this month is consistent with the wine sales report and serves as the basis for cost transfer.

10. Payment by the restaurant cashier

(1) Standard entry:

Summary: Receive (advance payment) XX meal fee from the restaurant

Debit: 1001 cash 1002 bank deposit

Loan: 5101 main business income - catering income (2131 advance accounts)

(2) Standard attachment: payment note, Invoice issuance application form, invoice

Store documents separately: restaurant report, order menu

(3) Standard attachment review process: the payment amount is consistent with the summary amount of the catering cash order menu. The total invoice amount is equal to or less than the payment amount.

2. Hotel industry

(1) Main business processes of hotel owners

A hotel is an enterprise that provides accommodation, other facilities and services to guests.

(2) Standard accounting

1. Purchase of disposable supplies for guest rooms

(1) Standard entries:

Summary: Pay (payable) XX one-time payment for spare parts

Debit: 1211 - Spare parts warehouse

Loan: 1002 bank deposit (or: 2121 accounts payable)

(2) Standard attachments: purchase invoice (with list), warehousing slip

(3) Standard attachment review process:

Purchase invoices are the responsibility of purchasing personnel, department managers, and units person signs.

2. Costs directly attributable to the housekeeping department.

(1), Standard entry

Summary: Pay (payable) XX washing fee

Entry: Debit: 5401 Main business cost

Loan: 1002 bank deposits (2121 accounts payable)

(2), standard attachments

Invoice and detailed list

(3), Standard Attachment Review Process

Expenses invoices shall be signed by the handling personnel, department managers, and unit leaders.

3. The housekeeping department receives disposable supplies (summarized at the end of the month)

(1). Standard entries

Summary: The housekeeping department receives disposable supplies Spare parts

Entry: Debit: 5401 Main business cost

Credit: 1211 - Spare parts warehouse

(2), Standard attachment: Spare parts receipt form, Month-end spare parts inventory list

(3), standard attachment review process

The one-time spare parts requisition form shall be collected by the staff of the housekeeping department, kept in the warehouse, and signed by the department manager.

The month-end inventory sheet is signed by the custodian and department manager.

4. Collect the room revenue paid by the station

(1), standard entry

Summary: collect the room revenue paid by the station, etc.

Entry: Debit: 1001 cash (1002 bank deposits, 1131 accounts receivable)

Credit: 5101 main business income - guest room income

- catering income (collection )

(2), standard attachments

Invoice, payment slip, bank receipt, internal transfer form between restaurant and guest room (after the guest has eaten, the guest room will settle the bill. In triplicate , finance, restaurant, guest room)

Store documents separately: daily income report, accommodation registration form

(3), standard attachment review process

The person responsible for income The financial staff will check the statement and accommodation registration form. After they are correct, the cashier will collect the payment. The treasurer reviews the statements and vouchers.

3. Collection of accounts receivable and advance receipts

Due to the special nature of its operations, the catering and hotel industry generally allows units with good credit to sign consumption orders. Restaurants and guest rooms will regularly summarize the bills of customers who sign the bills to the department responsible for settling the debts, which will then settle the debts.

(1). Collect debts

1. Standard entries

Summary: Collect XX room revenue, catering revenue, conference room revenue, etc.

Entry: Debit: 1002 bank deposits

Credit: 5101 main business income (1131 accounts receivable)

(2), standard attachments

Invoices, bank receipts, guest consumption bills

Store documents separately: income statements, restaurant menus, accommodation registration forms

(3), standard attachment review process

The financial staff in charge of revenue will check the statements, restaurant menus and accommodation registration forms. After they are correct, the cashier will collect the money. The treasurer reviews the statements and vouchers.

(2) Advances received

1. Standard entries

Summary: XX payment received in advance

Entry: Debit: 1002 Bank Deposit

Loan: 2131 Advance Account