How to do accounting in catering stores

For the purchased dishes, rice, oil, salt, tobacco and alcohol, the catering industry must first fill in the warehousing form, and the auditors will check the quantity before warehousing it. Then, fresh vegetables, meat, fish and other perishable and perishable vegetables that are urgently needed will be shipped out of the warehouse. These materials are uniformly accounted for in the "raw materials" account. Water and electricity bills are listed in "Business Expenses"---Water and electricity bills. Tables and chairs used in the dining hall are included in "Business Expenses--Haoyipin Amortization"; tables, chairs and benches used in offices are included in "Management Expenses--Haoyipin" Amortization". When carrying forward catering costs, it is necessary to make an inventory of the vegetables, meat and other food raw materials used in order to accurately calculate the "operating cost". For example, if the food raw materials are used:

Borrow: operating cost - -5 pounds of pork 60 yuan

--10 pounds of rice 50

---oil and salt 105

Credit: raw materials---5 pounds of pork 60

-10 pounds of rice 50

--Oil and salt 105 The remaining food raw materials will be processed as a false return at the end of the period (to offset the cost of food raw materials)