How to make entries for raw materials purchased by hotel departments?

1, we all buy and use it directly. How to make an entry?

Foods with high preservation requirements, such as vegetables directly purchased and used, are not included in the raw material account, but directly cost.

Debit: main business cost

Credit: cash on hand, etc.

The remaining returned materials will be returned to the warehouse.

Borrow: raw materials-meat

Loan: main business cost

2. However, drinks and drinks should be entered into the material account first, and then transferred out. Because the shelf life of drinks and drinks is longer than that of vegetables, most of the ingredients such as vegetables that can't be used up on the same day will be scrapped (normal loss), so it is correct to include them in the cost at one time. (You should know the entry, so I won't repeat it. )

3. For example, tobacco and tea are used by two departments. How to make an entry?

Set detailed accounts by department. It should also be put into storage first, and then carried forward by the recipients. If carry-forward is used directly, there will be no balance in the material account.

Borrow: raw materials-cigarettes

Raw material-tea

Credit: cash on hand, etc.

At the same time, so is the recipient.

Debit: Main Business Cost-Department A

Main business cost-department b

Loan: raw materials

Returns shall be handled as above (1 Article 2).

If you don't know the specific amount, you can share it roughly.

4. Some raw materials go in and out of the warehouse. How to make an entry?

According to the second paragraph of Article 3 above.

5. How to accurately calculate the cost of each department?

If you want to account for a department, you can only add a first-level detail account. Such as "main business cost-restaurant".

Note: "Main business cost" can also be replaced by "operating cost".