Can anyone tell me some questions about the accounting practice of catering industry, such as the accounting treatment of purchased vegetables, meat and seafood and how to carry forward the cost?

Financial management and accounting of catering industry cost

The cost of a hotel includes two aspects: operating cost and period cost. All kinds of direct expenses and expenses incurred in the production and operation of providing various services to the society belong to the operating cost of the hotel, and all expenses not included in the operating cost are the period expenses of the hotel.

I. Division and determination of hotel operating costs and period expenses:

(1) Division and determination of operating costs

According to the operating characteristics and operating costs of the hotel, it mainly includes the procurement cost of direct materials.

1, direct material cost:

The direct materials in hotel management mainly refer to the consumption of various raw materials, such as chicken, spices, ingredients, etc., in the food processing and management process of the catering department. Among them, raw materials: auxiliary raw materials used to make various catering products, generally mainly vegetables and dry goods; Seasoning: it is a seasoning material used to make various diets, such as oil, salt and sauce.

According to the new system, the labor costs of hotel departments (including the catering department) are directly included in the department expenses, and there is no need to share the operating costs.

2. Commodity procurement cost: Commodity procurement cost mainly refers to the price of commodities purchased for sale and related expenses. Divided into: the purchase price cost of domestic purchased commodity grain and the purchase price cost of foreign purchased commodity. The purchase price cost of domestic purchased goods refers to the actual purchase cost of goods, excluding all kinds of formalities and transportation expenses incurred in purchasing commodity grain and other timely purchase expenses; The purchase cost of goods purchased abroad is the original price of the goods based on CIF cost plus sea freight and insurance premium, plus the taxes and fees that the goods need to pay during the import process, such as import duties, import product taxes, purchase foreign exchange spreads, etc.

(two) the division and determination of the period expenses.

The hotel's period expenses include operating expenses, management expenses and financial expenses, which are directly included in the current profits and losses and compensated from the hotel's current operating income.

1. Operating expenses:

Operating expenses refer to the expenses incurred by various business departments of the hotel in the course of operation. According to the provisions of the new system, the operating expenses of hotels generally include the following aspects:

(1) Transportation fee: refers to the transportation fee and fuel fee of the inventory and goods purchased by the hotel.

(2) Insurance premium: refers to the property insurance premium paid by the hotel to insure with the insurance company.

(3) Fuel cost: refers to the fuel cost consumed by the hotel catering department in the process of processing catering products.

(4) Water and electricity charges: refers to the water and electricity charges consumed by various business departments of the hotel in the course of operation.

(5) Advertising fee: refers to the advertising fee and publicity fee that the hotel should pay for advertising.

(6) Travel expenses: refers to the expenses required by the staff of various business departments of the hotel for business trips.

(7) Washing fee: refers to the expenses incurred by various business departments of the hotel to wash work clothes for employees.

(8) Amortization of low-value consumables: refers to the amortization of low-value consumables charged by various business departments of the hotel.

(9) Material consumption: refers to the expenses incurred by the hotel business department when collecting materials and supplies. Materials and supplies include some daily necessities in guest rooms and restaurants (such as knitwear, tableware, plastic products, sanitary products, printed matter, etc.). ), office supplies (such as office stationery, paper, etc. ), as well as materials and spare parts for daily maintenance. Maintenance expenses incurred by various business departments are also recorded here.

(10) The salaries and welfare expenses of business personnel refer to the salaries and welfare expenses of the personnel directly engaged in business service activities in various business departments of the hotel, including salaries, bonuses, allowances and subsidies.

(1 1) working meals: refers to the working meals provided by tourist hotels to the staff of various business departments according to regulations.

(12) clothing expenses: refers to the expenses incurred by tourist hotels in making work clothes for staff of various business departments according to regulations.

(13) Other expenses related to various business departments.

2. Management fee

Management expenses refer to the expenses incurred by the hotel for organizing and managing business activities, as well as the expenses that are not easily shared and should be borne by the hotel, including:

(1) Company expenses: refers to the salary, welfare expenses, working meals, clothing expenses, office expenses, conference expenses, travel expenses, amortization of low-value consumables and other management expenses of the hotel administration department.

(2) Trade union funds: refers to the expenses drawn from 2% of the total wages of employees and charged to the cost.

(3) Employee education funds: refers to the expenses that are drawn from 2% of the total wages of employees and charged to the cost.

(4) Board funds: refers to various expenses incurred by the board of directors and directors of the highest authority in the hotel to perform various functions, including travel expenses and conference fees.

(5) Tax: refers to the property tax, vehicle and vessel use tax, land use tax and stamp duty collected by the hotel according to regulations.

(6) Fuel cost: refers to various fuel costs consumed by the management department.

(7) Utilities: refers to the office utilities of the management department.

(8) Depreciation expense: refers to the depreciation expense of all fixed assets of the hotel.

(9) Repair expenses: refers to all repair expenses of the hotel except the business department.

(10) Amortization of start-up expenses: refers to the expenses incurred in the process of hotel preparation, which are amortized according to the stipulated amortization period.

(1 1) Entertainment expenses: refers to all kinds of business entertainment expenses paid by the hotel in the process of business communication, which are controlled according to a certain proportion of the annual net operating income.

(12) Inventory shortage and damage: refers to inventory shortage and net profit loss of damaged inventory. Excluding the non-loss part.

(13) All other expenses incurred in organizing and managing hotel sales staff activities.

3. Financial expenses

Financial expenses refer to the expenses incurred by the hotel in raising funds to solve the problem of capital turnover in the process of passing through the sales staff. Including interest (minus interest income), exchange losses (minus exchange gains), fees of financial institutions, etc.

Accounting subject setting and accounting.

Determine the use of accounting content. Look at the accounting content of these subjects. Only by mastering the accounting contents of these subjects can we distinguish them well.

I. Raw materials

(1) This course accounts for the actual cost of all kinds of raw materials in the warehouse and on the way, including food raw materials stored in catering enterprises and restaurants, raw materials stored in production and processing services such as photography, dyeing and repair.

(two) the actual cost of purchasing raw materials, including the purchase price, transportation fees, storage fees and taxes paid that can be directly confirmed. All kinds of raw materials purchased and accepted for storage shall be debited to this account and credited to "bank deposit", "accounts payable" and other subjects. All kinds of raw materials that have been paid but have not yet arrived or have not yet been accepted for storage shall be debited to this account (on the way) and credited to "bank deposit" and other subjects; After receiving the materials, debit this account (inventory) and credit this account (in transit).

When receiving raw materials, debit "operating costs" and other subjects, and credit this subject. At the end of the month, according to the actual inventory balance of raw materials in the operation room and department, go through the formalities of false material return, adjust the operating cost, debit the subject of "operating cost" (red) and credit the subject of "raw materials" (red); At the beginning of next month, the original false return amount will be reversed.

The actual cost of raw materials can be calculated and determined by FIFO, LIFO, weighted average method, moving weighted average method and individual pricing method. Different materials can adopt different pricing methods. Once the valuation method is determined, it shall not be changed at will.

(three) the enterprise inventory of raw materials should be regularly counted. If inventory surplus or inventory deficit or damage is found, it should be recorded in the subject of "loss and surplus of pending property" first. When inventory surplus is found, debit the subject and credit the subject of "pending property loss and overflow"; Make the opposite entry in case of shortage. Find out the reason and deal with it.

(four) this course should be set according to various raw materials.

(five) the ending balance of this course reflects the actual cost of raw materials in stock.

Second, fuel.

(1) This course accounts for the actual cost of various fuels in the warehouse and on the way.

(two) the actual cost of purchasing fuel, including the purchase price and the transportation fee and storage fee that can be directly confirmed. All kinds of fuels purchased should be accounted for according to the "raw material" method.

The fuel consumed is directly included in the current expenses, debited to such subjects as "operating expenses" and "management expenses", and credited to this account.

Inventory surplus and inventory deficit, first transferred to the "pending property losses and surplus" subjects, inventory surplus, debit the subjects, credited to the "pending property losses and surplus" subjects; Make the opposite entry in case of shortage. Find out the reason and deal with it.

(three) this course should be set up according to various fuels subsidiary ledger.

Third, low-value consumables.

(1) This course accounts for the actual cost of low-value consumables in stock.

Low-value consumables refer to all kinds of appliances and furniture that are not accounted for as fixed assets, such as tools, management appliances, glassware, packaging containers, etc. used in the business process.

(two) the purchase of low-value consumables should be accounted for according to the "raw materials" method.

(3) An enterprise shall, according to the specific circumstances, amortize the low-value consumables at one time or in installments:

Low-value consumables that are amortized at one time are amortized to relevant cost and expense accounts when they are collected, and the accounts such as "operating expenses" and "management expenses" are debited and credited to this account. When scrapped, the residual value of scrapped low-value consumables will be used as the reduction of amortization amount of low-value consumables in the current month, and the subjects such as operating expenses and management expenses will be offset, and the subjects such as raw materials will be debited, and the subjects such as operating expenses and management expenses will be credited.

When the low-value consumables amortized by installments are recovered, the "prepaid expenses" account shall be debited and credited to this account. When amortizing to related cost and expense accounts, debit "operating expenses" and "management expenses" and credit "prepaid expenses" and other accounts. When the low-value consumables are scrapped, the salvage value is used as the reduction of the amortization amount of the low-value consumables in the current month to offset the related cost and expense accounts.

(four) low-value consumables in use, as well as low-value consumables returned to the warehouse by the user department, should strengthen the physical management and register them in the memorandum book.

(five) enterprises with more low-value consumables can also use the 50-50 amortization method for amortization. Enterprises adopting the five-five amortization method should set up three detailed subjects: inventory low-value consumables, low-value consumables in use and amortization of low-value consumables.

When collecting, debit this account (low-value consumables in use) and credit this account (low-value consumables in stock). At the end of the month, according to 50% of the actual cost of low-value consumables in the current month, calculate the amortization amount of low-value consumables in the current month, debit the subjects such as "operating expenses" and "management expenses" and credit this subject (amortization of low-value consumables). If a large number of low-value consumables are collected in the current month, the amortization amount of low-value consumables can also be accounted by "deferred expenses" or "deferred assets".

When low-value consumables are scrapped, they should be debited to such subjects as "raw materials" according to the warehousing residual value, to such subjects as "operating expenses" and "management expenses" according to the amortization amount of scrapped low-value consumables, to such subjects as "amortization of low-value consumables" according to the difference between the actual cost and residual value of scrapped low-value consumables, and to such subjects as "operating expenses" and "management expenses" according to the actual cost of scrapped low-value consumables.

(six) low-value consumables shall be accounted for in detail according to the categories and specifications.

(7) The ending balance of undergraduate purpose is the actual cost of low-value consumables unused in the warehouse at the end of the period. For enterprises that adopt the 50-50 amortization method, the ending balance of this account is the actual cost of low-value consumables in inventory and the amortized value of low-value consumables in use at the end of the period.

Fourth, materials and supplies.

(1) This course accounts for the actual costs of materials and supplies except raw materials, fuels and low-value consumables in the warehouse and on the way, including daily necessities, office supplies, packaging items, materials for daily maintenance, spare parts, etc.

(two) the materials and materials of the enterprise should be accounted for according to the actual cost. The purchased materials and materials shall be accounted for according to the method of "raw materials".

When collecting materials and supplies, debit "operating expenses" and "management expenses" and credit this account.

Inventory surplus and inventory deficit, first transferred to the "pending property losses and surplus" subjects, inventory surplus, debit the subjects, credited to the "pending property losses and surplus" subjects; Make the opposite entry in case of shortage. Find out the reason and deal with it.

(three) this course should be set according to the categories of materials and supplies.

Verb (short for verb) inventory

(1) This course accounts for the actual cost of all kinds of goods in the warehouse and on the way, including all kinds of goods in the commodity department, catering department or affiliated shopping malls of the hotel; Photography and other commodities in affiliated shops of enterprises providing production and processing services; Stores affiliated to food enterprises stock goods.

(2) Inventory goods shall be accounted for at actual cost. The purchase cost of domestically purchased goods refers to the original price of the purchased goods; The purchase cost of goods purchased overseas includes the purchase price, taxes paid in the import link and the difference between imported foreign exchange that should be carried forward when using imported foreign exchange. Enterprises that use the sales price to calculate the inventory goods should add the subject of "price difference between the purchase and sale of goods" to calculate the difference between the sales price and the purchase price of goods purchased by enterprises.

(three) when purchasing goods, the enterprise shall debit the subjects and credit the subjects such as "bank deposit" and "accounts payable"; Goods that have been paid but have not yet arrived or been accepted for storage should be included in the account payable first, and then transferred to this account after being accepted for storage.

When selling goods, debit "bank deposits" and other subjects and credit "non-operating income" subjects. When carrying forward the cost of goods sold at the end of the period, debit "operating cost" and other subjects and credit this subject. Enterprises that use the selling price for inventory accounting can usually carry forward the cost according to the selling price, debit "operating cost" and other subjects, and credit this account; At the end of the month, calculate and share the price difference of the goods sold this month, debit the "commodity price difference" account and credit the "operating cost" account.

Inventory surplus and inventory deficit, first transferred to the "pending property losses and surplus" subjects, inventory surplus, debit the subjects, credited to the "pending property losses and surplus" subjects; Make the opposite entry in case of shortage. Find out the reason and deal with it.

(four) this course should be set by commodity category or by storage location.