What to do with the daily cash flow account of the catering industry?

First of all, you need to determine the accounting method of relevant costs according to the scale of the enterprise and the accounting requirements: for example, directly record the cost, and then reverse the cost at the end of the month; The raw materials are recorded in the warehouse first, the cost is recorded in the requisition, and the cost is reversed at the end of the month; Wait a minute. In general, if your business is small and the accounting requirements are not high, you can choose the first method first.

1.If the other party can provide a formal invoice, vegetables and meat can be directly recorded in the "main business cost".

If there is a warehouse, rice oil, seasonings, can be recorded in the "raw materials", when the use of the "main business cost", no warehouse, the other party can also provide formal invoices, can also be directly recorded in the "main business cost".

Gas, which can be charged to "Operating Expenses - Gas Charges".

2.If there is a warehouse for the purchased wine and beverages, they can be recorded in the "inventory goods" first, and the cost can be carried forward after they are sold; If you are qualified to sell cigarettes, the accounting method is the same as above. If not, the treatment of your income and costs must be in line with the business scope of the business license.

3.The chef's salary is credited to "Operating Expenses - Salary" and cannot be credited to costs. The salaries of service personnel can also be credited to "operating expenses - wages", and other management personnel can be credited to "management expenses - salaries".

In general, wages should be accrued first.

4.The renovation cost is recorded in the "long-term amortized expenses", and the amortization period refers to the lease contract period.

5.Curtains, carpets, treatment methods, I think the same as me.

6.When warehousing, entries:

Borrow: cost of main business, raw materials, inventory goods.

Credit: Accounts Payable - * Company.

At the time of payment: Credit: Accounts Payable - * Company.

Credit: Bank Deposit Cash.

No matter what kind of unit the other party is, the other party should be required to provide a formal invoice, if not, the corresponding materials cannot be recorded in the cost.

T-shaped account, left in (i.e. sales amount) right out (purchase amount), left and right is gross profit, left and right is loss,。。 What I told you is the manual bookkeeping method, I studied accounting major, and I have been doing the catering industry for 8 years, so I summarize a more direct and suitable method! Cash flow account is simple!

Add up the daily turnover minus the expenses and you will be profitable today.

**Buy a cash register, which has accounting software that will automatically help you do it. It's not expensive, it's more than two thousand.

You can refer to the following cash flow account accounting format of food and beverage outlets.

As long as every business that occurs is registered, it is best to have a cash balance for each business, so that not only the business is clear, but also you can know what the cash balance is at any time.

When keeping a cash journal, there must be a standard accounting registration.

I have uploaded an attachment to you, but the number of attachments is limited, which may not fully meet your needs, you can send you a full set of information, if necessary, please leave your Q number.

Income (cash, checks, receivables) accrued plus. Expenses (cash, checks, payables) add up. Income minus expenses equals profit.

The journal mainly does your daily income and expenses.

Do you need me to do it? I am an accountant for more than twenty years