What are the basic accounting entries of hotel cost accounting?

Hotel material cost accounting mainly has two aspects. On the one hand, raw materials are directly allocated.

Debit: labor cost-material expense loan: accounts payable or cash or bank deposits. On the other hand, inventory collection and consumption accounting. When purchasing, borrow: inventory goods loan: actual consumption of cash or bank deposits or accounts payable, borrow labor cost-material cost loan: other costs of inventory goods are mainly labor, depending on how your salary is implemented.

Accounting entry preparation format:?

First: borrow first and then lend; Loans should be written separately, and the words and figures of the amount should be staggered; In the case of one loan and many loans or one loan and many loans, the characters and figures of the borrower or lender must be aligned.

Second: the credit bookkeeping symbol, account and amount should be followed by a space after the debit, indicating that the debit is on the left and the credit is on the right.

There are two kinds of accounting entries: simple entry and compound entry, in which the simple entry is the entry of borrowing a loan; Compound entries include one loan and many loans, one loan and many loans and many loans.

It should be pointed out that in order to keep the corresponding relationship of accounts clear, it is generally not appropriate to merge different economic businesses and prepare accounting entries by borrowing more and lending more. However, in some special cases, in order to reflect the whole picture of economic business, accounting entries for borrowing more and lending more can also be compiled.