How to create accounts in the catering industry

Question 1: How to create accounts for catering accounting. Detailed accounts can be used for the accounting of three stores.

1. Preparation before setting up accounts:

1. Account books, at least four accounts: cash journal, bank deposit journal (you don’t need to set up this account if you don’t have a bank account), detailed classification accounts and general ledger.

2. Vouchers: Warehouse-in documents, warehouse-out documents, requisition documents, reimbursement documents, payment requisition documents, receipts, etc., as well as accounting vouchers. Most companies choose receipt and payment transfer accounting vouchers.

3. Set up the accounting subjects and detailed accounts that may be used, write them on the oral paper, and paste them on the right side or above the account book. Leave a few pages between each detailed account for registration. .

4. Prepare accounting statements and other information.

2. The basic procedure for setting up accounts is:

1: Prepare various account pages according to the format requirements of various account books required, and use loose-leaf account pages to The account folders are bound into a book.

2: On the "Activation Form" of the account book, indicate the name of the unit, the name of the account book, the number of volumes, the number, the starting and ending pages, the date of activation and the names of the accounting personnel and accounting supervisor, and Stamp the name seal and official seal of the unit.

3: Create general ledger accounts on the general ledger page according to the order and name of the chart of accounts; and according to the requirements for detailed accounting of general ledger accounts, establish second and third level accounts on each subordinate detail account ...detailed account.

4: When using fixed-leaf account books, numbers should be numbered sequentially from the first page to the last page, and no skipped pages or missing numbers are allowed; when loose-leaf account books are used, numbers should be numbered in order of accounts. Account page number.

3. Initial registration

1. The first accounting entry is to register your registered capital (consistent with the business license)

Debit: bank deposit Etc.

Loan: paid-in capital

2. Organize the original information (bills), classify them by time and content, and register them from front to back. Previous ones can be registered by category. But it must be by month.

3. Inventory can be filled in at the beginning of the year according to the inventory amount. If there is only quantity but no unit price, you can refer to the market price of the same type.

4. Fixed assets, as long as they have a useful life of more than one year. , and anything that can bring economic benefits to the enterprise can be recorded as fixed assets. If there is only quantity but no unit price, you can refer to the similar market price

5. Liabilities, mainly the payment you owe, wages, etc. , if there is no beginning number, you can fill in 0 and register the subsidiary accounts based on the accounting voucher. At the end of the month, total the subsidiary accounts, transfer them to the general ledger, and prepare accounting statements based on the general ledger or account balance sheet.

4. Subsequent accounting and reporting will be carried out as normal.

That’s about it, you can ask further questions.

Question 2: How to make accounts in catering accounting. First, you need to confirm the accounting method of relevant costs according to the size of the enterprise and accounting requirements: for example, record the costs directly, take inventory at the end of the month and then offset the costs; put it into storage first The raw materials are recorded, the usage is recorded as the cost, and the cost is charged at the end of the month; and so on. Generally speaking, if your business is small and your accounting requirements are not high, you can choose the first method first.

1. If the other party can provide formal invoices, vegetables, meat, etc. can be directly recorded in the "main business costs".

If there is a warehouse, rice, oil, and seasonings can be recorded as "raw materials" first, and then recorded as "main business costs" when they are used. If there is no warehouse, the other party can provide formal invoices, or they can be recorded directly. Enter "main business costs".

Gas can be recorded in "operating expenses - gas fee".

2. If you have a warehouse for purchased wine and beverages, you can first record them as "inventory goods", and then carry forward the cost after they are sold; if you are qualified to sell cigarettes, the accounting method is the same as before. . If not, the handling of part of your income and costs must comply with the business scope of the business license.

3. The chef's salary is recorded in "operating expenses - wages" and cannot be recorded in cost.

The wages of service personnel can also be recorded in "Business Expenses - Salaries", and that of other management personnel can be recorded in "Administrative Expenses - Salaries".

Generally speaking, wages must be accrued first.

4. Decoration costs are recorded in "long-term deferred expenses", and the amortization period refers to the lease contract period.

5. The treatment methods for curtains and carpets are the same as mine.

6. When warehousing, entry:

Debit: Main business cost/raw materials/inventory goods

Credit: Accounts payable--** Company

When making payment:

Credit: Accounts payable--**Company

Credit: Bank deposit/cash

Regardless of the other party All units should require the other party to provide a formal invoice. If not, the corresponding materials cannot be included in the cost.

(2) Accounting entries for the catering industry:

1. Record the income (category: dishes, drinks, cigarettes, etc.) on a daily basis. Just record the expenses by department. Summarize the sales at the end of the month. Cost, depreciation, tax, report, and invoice purchase, that's basically it.

2. Purchase vegetables, spices and other supplies for the production room, and record them in the account according to the bills and acceptance forms

Debit: raw materials

Credit: cash (or bank deposit)

3. Record according to the production room picking out the warehouse order

Debit: operating costs

Credit: raw materials

4. At the end of the month, The remaining materials in the production room are counted and recorded according to the inventory table

Debit: operating costs (red letters)

Credit: raw materials (red letters)

5. Carry-forward costs ( The actual number of operating costs incurred this month - the end-of-month inventory)

Debit: Profit this year

Credit: Operating costs

6. At the beginning of next month, add the previous month’s The remaining materials in the inventory list will be recorded in the next month's account (the amount in red in the previous month's inventory).

Borrow: operating costs

Credit: raw materials

The tax paid by the catering industry is business tax, so profit and loss = operating sales - operating expenses (materials\wages \Expenses\Other miscellaneous expenses, etc.)

When obtaining operating income:

Debit: cash\bank deposits

Credit: main business income

When purchasing materials\paying wages and other expenses:

Debit: operating expenses-secondary account

Credit: cash

Costs and expenses carried forward at the end of the month Time:

Debit: Profit for the year

Debit: Operating expenses

Operating income carried forward at the end of the month:

Debit: Main business Income

Credit: Profit for this year

Profit for this year carried forward:

When making profit:

Debit: Profit for this year

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Credit: profit distribution

In case of loss:

Debit: profit distribution

Credit: profit for the year

Next Go to the tax bureau to file a tax return at the beginning of the month:

The tax return is based on profit*corresponding tax rate.

(3) Catering industry cost accounting:

The main procedures for daily cost accounting are:

1. The kitchen needs to directly purchase raw materials (vegetables) that day , meat, poultry, fruits, aquatic products, seafood) must be completed before 5 pm on the previous day, and replenishment must be completed before 2 pm on the same day. The "Market Materials Purchase Form" must be filled out by each kitchen foreman and reviewed by the head chef. , report to the catering department manager for approval, and hand it over to the purchaser to organize the purchase as required. The receiving group will inspect and accept the goods according to the quantity and quality requirements on the purchase order, and the catering department will send a chef to supervise the acceptance quality. If there is any non-compliance with the requirements, it must be reported on the same day File a return or restock. After passing the inspection, fill in the "Kitchen Raw Materials Acceptance Form", add the "Kitchen Raw Materials Acceptance Form" at the end of each day, and fill in the "Kitchen Raw Materials Purchase Summary Form".

2. For the raw materials (dry goods, condiments, food, etc.) that the kitchen receives from the warehouse, each kitchen foreman fills out the "Warehouse Receipt Form" according to the needs of the day, and submits it to the head chef for approval. Go to the warehouse to pick up the goods. After the warehouse keeper has reviewed all the procedures, the goods will be shipped according to the order. After the business closes every day, add the "Warehouse Receipt Form" and fill in the "Catering...gt; gt;

Question 3: For the accounting process in the catering industry, first of all, if you want to achieve true accounting, you must establish good accounts. You need to establish a general ledger, a cash account, a bank account, a detailed account of raw materials, a detailed account of inventory, a detailed account of current funds, and a detailed account of fixed assets.

The main accounts are cash, bank deposits, accounts receivable, other receivables, raw materials, inventory, fixed assets, accumulated depreciation, short-term borrowings, accounts payable, other payables, wages payable, Taxes payable, profit distribution, profit for the year, paid-in capital, main business income, main business costs, other business income, other business expenses, operating expenses (small circulation enterprises may not have administrative expenses and merge them into operating expenses Accounting), financial expenses, non-operating income, non-operating expenses, income tax expenses, etc. The subjects can be increased or decreased as needed.

1. All purchased raw materials are included in the main business cost. During the month-end inventory, unused raw materials will be offset from the cost according to the inventory table

At the time of purchase

Borrow: raw materials

Loan cash (bank deposits, accounts payable)

Borrow main business costs

Loan: raw materials

Income from meals and pasta is included in main business income

Borrow cash (bank deposits, accounts receivable)

Loan main business income

Charge back unused raw materials at the end of the month

Borrow raw materials

Loan the main business costs

2. Set up inventory of tobacco, alcohol and beverages sold in the canteen Detailed accounts are calculated based on the purchase price. The canteen is set up with accounting, and an inventory sheet is submitted at the end of the month. After reconciliation, the cost is carried forward

When purchasing

Borrowing inventory goods

Loans of cash (bank deposits, accounts payable)

During sales

Borrows of cash (bank deposits, accounts receivable)

Loans of others Business income

When carrying forward costs

Debit other business expenses (based on weighted average unit price)

Debit inventory goods

Main business accounting Pay attention to business costs

Chef wages and fuel costs cannot be included in expenses, but must be included in costs.

You should know the rest. If you still don’t understand, please contact me again.

Question 4: How to do catering accounting? Catering accounting accounting processing 1. Tobacco, alcoholic, and beverage products: Set up inventory products-beverages purchased and stored in the warehouse. Use the method of incoming and outgoing to control the picking of goods. , signed by the supervisor.

At the end of the month, make a voucher based on the inventory list and borrow the main business cost to borrow inventory goods

2. Seafood, meat, eggs, vegetables, oil, seasonings, etc. used in the kitchen are recorded as raw materials - dry goods and condiments. After the inventory is counted at the end of the period , transfer the consumption part to the main business cost.

Month-end vouchers

Borrow raw materials from main business costs

3. Purchased napkins, free tea, mops, brooms and other materials, set up inventory items - Consumables, for small hotels, are recorded as operating expenses in one go. Borrow inventory goods and borrow inventory cash or borrow sales expenses and borrow inventory cash

Question 5: How to do accounting for novice catering accountants 1. Tobacco, alcoholic, and beverage products: Suppose inventory goods-beverage purchases are stored in the warehouse. The method of entering and exiting the warehouse controls the picking of goods, signed by the supervisor.

At the end of the month, make a voucher based on the inventory list and borrow the main business cost to borrow inventory goods

2. Seafood, meat, eggs, vegetables, oil, seasonings, etc. used in the kitchen are recorded as raw materials at the end of the period. After taking inventory, the consumption part will be transferred to the main business cost.

The voucher at the end of the month is used to borrow raw materials from the main business cost

3. Purchased napkins, free tea, mops, brooms and other materials, set up inventory goods-materials, small hotels A one-time charge to operating expenses.

Borrow inventory goods

Borrow cash

Or borrow operating expenses

Borrow cash

Question 6: Catering How do professional accountants do accounting? What are the costs? The catering industry first fills in the warehousing form for the purchased dishes, rice, oil, salt, tobacco and alcohol, and the auditors check the quantity before warehousing them. 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, so as to accurately calculate the "operating costs". For example, if the food materials used are used: Borrow: Operating costs --5 pounds of pork 60 yuan

--10 pounds of rice 50

---Oil and salt 105

Loan: 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 0

Question 7: How to set up accounts in the catering industry? For restaurant material costs: all purchases are recorded as main business costs. When taking inventory at the end of the month, the remaining amounts are offset against costs. Therefore, the cost accounts must be classified into three major items: It is: original main materials: commonly used main and auxiliary ingredients in restaurants, seasonings, packaging (including tableware), operating costs: (daily expenses of restaurants operating expenses: such as water and electricity bills, repair fees, telephone bills, rent, labor costs (transportation fees), cleaning supplies , and others, similar to the combination of administrative expenses and sales expenses), employee compensation (wages, bonuses, welfare fees) 2. For low-consumable products, most of them go into operating expenses, and tableware, etc. go into the packaging of raw materials. For the classification of fixed assets, it is recommended to classify them according to the taxation method, that is: those with more than 2,000 yuan and more than 2 years will be included in the fixed asset management and depreciation will be calculated. 3. Of course, they will be included in the original main materials in the main operating costs by category (three). (Subcategory division) 4. For those who also operate value-added tax items (sales of goods), it is recommended to calculate them separately, otherwise the higher tax rate should be recorded in the inventory of goods, and the income and value-added tax will be recognized when they are sold to customers, but it depends. How is the tax amount determined for your unit?

5. For opening a business: first: establish accounts, determine appropriate accounting subjects (mainly accounts for operating income and operating costs, others are the same as for general industrial and commercial enterprises), determine the custodian of kitchen materials, the approving person, and the detailed account of materials. The registrant, material purchaser, and purchase approver determine these divisions of labor mainly to facilitate the accounting of kitchen materials and division of responsibilities. Finance is responsible for verifying whether the procedures are complete, responsible for accounting, and end-of-month inventory verification. Therefore, it is necessary to establish a suitable financial system, such as: common ones: payment request approval form, material purchase approval form, material requisition form, supplier statement, etc. The relevant documents must be signed by the person in charge. In order to clarify responsibilities and facilitate management. Since wages in the catering industry are based on commissions, it is recommended that you prepare a unified wage form to facilitate payment of wages on time. The rest is just to follow the normal procedures and formal financial system. Catering industry accounting The catering industry is mainly engaged in processing cooking, selling food and beverages, and providing customers with places, equipment and services. Main business: making and selling food and beverages, providing services, and also dealing in some purchased goods (alcohol, beverages). ] Main income: meal income, beverage income, service income, other income. Settlement method: Eat first, then settle; place orders first, then settle; on-site sales settlement. At the end of each day's business, the cashier will prepare a daily report of operating income. Income: Debit: Cash (check, accounts receivable----##) Credit: Main business income Cost: 1. Various condiments and dry goods. Purchase Debit: Inventory goods (raw materials) Credit: Bank (accounts payable----##) Receipt Debit: Main business costs Credit: Inventory goods (raw materials) 2. Various fresh vegetables and meat products. When purchased, it will be used directly by the kitchen (supervised by the material custodian) Debit: Main business cost Loan: Bank (accounts payable----##) Tax accrual: Business tax: Income × 5

Question 8: How to do catering accounting 1. Expenses, rent, wages, etc. incurred during the company's establishment period should all be recorded in the "long-term deferred expenses" account if the small business accounting system is implemented. If the new accounting standards system is implemented, everything will be recorded in the administrative expense account. ,

2. There are many early-stage expenses that only require receipts. You should look for some invoices; however, if your unit pays fixed taxes, it is not a big problem;

If it is an audit To collect, there must be an invoice, otherwise: the raw material costs incurred cannot be deducted before tax;

3. During the business period: the water and electricity bills incurred are listed in "Business Expenses"---Water and electricity bills,

Employee wages: operating expenses "-salary account expenditures,

4. For the purchased dishes, rice, oil, salt, tobacco and alcohol, the catering industry first fills in the storage form, and the audit The personnel will check the quantity and process it into the warehouse, and then process the perishable and perishable vegetables that are in urgent need out of the warehouse. These materials will be accounted for in the "raw materials" account.

Tables and chairs used in the dining hall are included in "operating expenses--low-yipin amortization";

Tables, chairs and benches used in the office are included in "administrative expenses--low-yipin amortization".

5. When carrying forward catering costs, it is necessary to make an inventory of the vegetables, meat and other food raw materials used, so as to accurately calculate the "operating cost"

If used Food raw materials:

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

--10 pounds of rice 50

---Oil and salt 105

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Loan: Raw materials---5 kilograms of pork 60

-10 kilograms of rice 50

--Oil and salt 105 We will take a final holiday for the remaining food raw materials Warehouse return processing {offsetting the cost of food raw materials)

Question 9: How does accounting in the catering industry do accounting? What are the costs? According to the original vouchers (reimbursement forms, receipts, bank expenditure records, etc.) Just do the accounting

The cost includes imported raw materials (vegetables, meat, seafood, etc.), seasonings obtained from the warehouse, etc. Everything related to the dishes is included in the cost

The expenses include rent, staff wages, water and electricity bills, office supplies, etc.

There are many detailed things

I am an accountant in the catering industry. If you have any questions that you don’t understand, I can tell you. I leave a message