Traditional Culture Encyclopedia - Hotel reservation - Steps of making accounts in catering internal accounts

Steps of making accounts in catering internal accounts

1. Record the income (classification: dishes, drinks, cigarettes, etc.) at ordinary times, and record the expenses by department. At the end of the month, summarize the sales cost, raise depreciation, raise taxes, issue statements and buy invoices, which is basically all.

2. Purchase the supplies in the workshop, such as vegetables and seasonings, and record them according to the bills and acceptance bills.

Borrow: raw materials

Loan: cash (or bank deposit)

3. Record them according to the picking list of the workshop.

Borrow: operating costs

Loan: raw materials

4. Inventory the remaining materials in the workshop at the end of the month. Account entry according to the inventory table

Debit: operating cost (red letter)

Loan: raw materials (red letter)

5. Carry-over cost (actual amount of operating cost this month-the number of inventory at the end of the month)

Debit: current year's profit

Loan: operating cost

6. At the beginning of next month, record the remaining materials in the inventory table of last month in next month's account (.

borrowing: operating costs

lending: raw materials

The tax paid by the catering industry is business tax. Profit and loss = operating sales-operating expenses (materials, wages, expenses, other miscellaneous expenses, etc.)

when obtaining operating income:

borrowing: cash deposit in the bank

lending: main business income

when purchasing materials to pay wages and other expenses:

borrowing: operating expenses-secondary subjects

lending: cash

when carrying forward costs and expenses at the end of the month:

borrowing: this year's profit

lending:. Time:

Borrow: this year's profit

Loan: profit distribution

When losing money:

Borrow: profit distribution

Loan: this year's profit

Go to the tax bureau to declare tax at the beginning of next month: declare and pay at the income * corresponding tax rate. Extended information

Precautions

1) Whether the name of the payer, the date of filling in the voucher, economic business content, quantity, unit and amount are complete;

2) Whether the amount in words and figures is consistent and whether it is consistent with the cut;

3) whether there is the signature of the invoice issuing unit;

4) whether there are signatures of relevant personnel. We should also pay attention to these when issuing invoices, and the amount should be sealed with RMB symbol "RMB" before it. If there are too many bills to be reimbursed at one time, such as plane, car and boat tickets, extended service fees and handling fees for purchasing air tickets and tickets, post and telecommunications handling fees, fixed catering invoices, bridge crossing fees, parking fees, car washing fees and other small and scattered invoices, you must use stickers.

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