How to make accounts for novice catering accountants

The accounting of catering companies is the same as that of other industries. Accounting accounts for assets, liabilities, and owner's equity should be set up. And conduct detailed accounting of revenue, costs, expenses and profits.

The focus of accounting in the catering industry is: sales account settlement and collection, purchase and management of materials, etc.

Assets, liabilities, and equity categories. Mainly include: cash, bank deposits, accounts receivable, prepaid accounts, other receivables, raw materials, low-value consumables, prepaid expenses, fixed assets, taxes payable, wages payable, accounts payable, and other payables Accounts and detailed accounts such as accounts received in advance, accrued expenses, paid-in capital, surplus reserves, profit distribution, etc. Extended information

The raw materials purchased by the catering industry in the free market cannot be recorded without invoices. As an important external voucher, invoices allow taxpayers to accept tax management and prepare accounting vouchers and registration. An important basis for accounting books.

Articles 20 and 21 of the "Invoice Management Measures" stipulate that when units and individuals that sell goods, provide services, or engage in other business activities receive payments for external business operations, the payee shall Issue invoices to payers. In special circumstances, the payer shall issue an invoice to the payee. All units and individuals engaged in production and business activities shall obtain invoices from the payee when making payments for purchasing goods, receiving services, and engaging in other business activities. When obtaining invoices, no request shall be made to change the product name or amount.

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