How to make accounting entries in the catering industry, how to make accounting entries for catering

Meal expenses should be classified according to the beneficiaries and included in different accounting accounts.

If it is an invoice for meals consumed by the company's employees, it should be included in the Management Expenses - Welfare Expenses account. The accounting entries are: Debit: Administrative Expenses - Welfare Expenses. Credit: Bank Deposit Cash.

If it is an invoice for the meal expenses consumed by the company to entertain customers, it should be included in the administrative expenses - business entertainment expenses account. Borrow: Administrative Expenses - Business Entertainment Expenses. Credit: Bank Deposit Cash.

Article 43 of the Detailed Rules of the Income Tax Law: The business entertainment expenses incurred by the enterprise in connection with production and business activities shall be deducted according to 60% of the amount incurred, but the maximum shall not exceed 5% of the sales (business) income of the current year.

The meal fee can be regarded as the company's welfare subsidy to employees, which belongs to the salary part of the start-up fee.

The accounting methods of the catering industry are as follows:

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 credited to the "Operating Expenses and 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 will 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 salary of the chef is credited to the "operating expense salary" and cannot be credited to the cost. The salaries of service personnel can also be credited to the "operating expenses salary", and other management personnel can be credited to the "management expenses salary". In general, wages are calculated first.

4. The decoration fee is recorded in the "long-term amortization expense", and the amortization period refers to the lease contract period.

5. When warehousing, the accounting entries are, the debit main business cost, raw materials, inventory goods, and the credit accounts payable company. When making a payment, the debit side accounts payable company and the credit side bank deposit.

6. The accounting of the catering industry is completely in accordance with the accounting method of commercial accounting, and all the invoicing and non-invoicing income are recorded as operating income, the purchase price of raw and auxiliary materials is recorded as cost, and all other expenses are recorded as three expenses.

The accounting and bookkeeping of catering enterprises is the same as that of other industries, and accounting accounts such as assets, liabilities and owners' equity should be set up. and detailed accounting of revenues, costs, expenses and profits.

The key points of accounting in the catering industry are: sales account settlement and collection, procurement and management of materials and materials.

Assets, liabilities, equity. Mainly: cash, bank deposits, accounts receivable, prepaid accounts, other receivables, raw materials, low-value consumables, expenses to be amortized, fixed assets, taxes payable, wages payable, accounts payable, other payables, accounts receivable, withholding expenses, paid-in capital, surplus reserve, profit distribution and other accounts and detailed accounts.

1.If a catering enterprise purchases raw materials such as vegetables and meat, if the other party can provide formal invoices, the vegetables and meat can be directly included in the "main business cost". If the catering company has its own warehouse, rice oil, seasonings, etc. can be recorded in the "raw materials" first, and the "main business cost" when receiving...

2.If there is a warehouse for the liquor and beverages purchased by the catering company, they can be recorded in the "inventory goods" first, and the cost can be carried forward after the sale. 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 the "operating expenses—..4.

The renovation fee of the catering company is credited to the "long."

1.If a catering enterprise purchases raw materials such as vegetables and meat, if the other party can provide formal invoices, the vegetables and meat can be directly included in the "main business cost". If the catering company has its own warehouse, rice oil, seasonings, etc. can be recorded in the "raw materials" first, and the "main business cost" when receiving...

2.If there is a warehouse for the liquor and beverages purchased by the catering company, they can be recorded in the "inventory goods" first, and the cost can be carried forward after the sale. 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 the "operating expenses—..4.

The renovation fee of the catering company is credited to the "long."

No matter how large the business is, the boss must learn to keep accounts and settle accounts. An expert from the poverty alleviation department shared that guiding a small business owner in a poor area has improved their business just by teaching them the correct bookkeeping and accounting methods. Many businessmen mix business expenses with household expenses, resulting in their own business without a clear cost structure and profit accounting.

Experts instruct small and micro business owners to see themselves as employees of the business and pay themselves monthly salaries. Therefore, the household expenses are drawn from their own salary accounts. Let the poverty alleviation targets know their business problems at once.

If the problem is clear, it will solve the business problem and improve the operation. Nowadays, there are many bookkeeping apps on mobile phones, which greatly reduces the threshold for small and micro business owners to do accounts. This type of bookkeeping software is easy to use, low-cost, or even free.

The solidification of financial analysis is a problem for most enterprises. When an enterprise's business appears or faces a change, it is impossible to conduct effective analysis in a timely and intuitive manner, and cannot provide truly effective data support for decision-making. At this time, a more flexible and fast data analysis software is needed to meet the different financial analysis needs that arise at any time, and can quickly complete the financial analysis and display the analysis results intuitively.

Partnership bookkeeping should be open and transparent, evidence-based, multi-person management at the same time, timely bookkeeping, and regular summary. Pay attention to monthly data, employee expenses, income and expenditure trends, receivables and more.

Partnership business should pay attention to the fact that bookkeeping should be open and transparent, evidence-based, managed by multiple people at the same time, timely bookkeeping, and regular summary. Pay attention to monthly data, employee expenses, income and expenditure trends, receivables and more.

Like other industries, accounting accounts (accounts) of assets, liabilities and owners' equity should be set up in the accounting of catering enterprises. And the income, costs, expenses and profits are accounted for in detail. The key points of accounting in the catering industry are as follows:

Sales account settlement and collection, procurement and management of materials and materials, etc.

Assets, liabilities, equity. Mainly: cash, bank deposits, accounts receivable, prepaid accounts, other receivables, raw materials, low-value consumables, expenses to be amortized, fixed assets, taxes payable, wages payable, accounts payable, other payables, accounts receivable, withholding expenses, paid-in capital, surplus reserve, profit distribution and other accounts and detailed accounts.

1. Purchase vegetables and other raw materials.

Borrow: raw materials - vegetables, raw materials - meat.

Credit: Cash Accounts Payable.

2. Pay labor wages, accrual and distribution.

Borrow: Cost of main business.

Credit: Employee Remuneration Payable – Wages.

Borrow: Employee remuneration payable - wages.

Credit: Cash. 3. Purchase auxiliary materials.

Borrow: Cost of main business.

Credit: Cash. 4. Purchase equipment that meets the conditions of fixed assets, such as air conditioners.

Borrow: Fixed assets.

Credit: Cash, Bank Deposits, Accounts Payable.

5. Pay rent, water and electricity bills, etc.

Borrow: Operating expenses - rent.

Operating expenses – utilities.

Credit: Cash, Bank Deposits, Accounts Payable.

6. Income. Debit: Cash, Accounts receivable.

Credit: main business income.

7. The income is deposited in the bank.

Borrow: Bank deposit.

Credit: Cash. <>

In the daily operation process of the catering industry, it is common to set up accounts such as "main business cost", "raw materials" and "fixed assets" to be enlarged for business processing, what should be done for the accounting entries of the catering industry?

Cracked accounting entries in the catering industry.

1. Purchase vegetables and other raw materials.

Borrow: raw materials — vegetables, meat.

Credit: cash on hand Accounts payable.

2. Pay labor wages, accrual and distribution.

Borrow: Cost of main business.

Credit: Employee Remuneration Payable – Wages.

Borrow: Employee remuneration payable - wages.

Credit: cash on hand.

3. Purchase auxiliary materials.

Borrow: Cost of main business.

Credit: cash on hand.

4. Purchase equipment that meets the conditions of fixed assets, such as air conditioners.

Borrow: Fixed assets.

Credit: cash on hand bank deposits accounts payable.

5. Pay rent, water and electricity bills, etc.

Borrow: sales expenses - rent.

Selling expenses – utilities.

Credit: cash on hand bank deposits accounts payable.

6. Income accounting.

Debit: cash on hand Accounts receivable.

Credit: main business income.

7. Provision for depreciation.

Borrow: Selling expenses.

Credit: Accumulated depreciation.

8. Calculate taxes.

Borrow: Taxes and surcharges.

Credit: Tax Payable - VAT.

Taxes payable - urban construction tax.

Taxes payable - Education fee surcharge.

9. Month-end carry-over costs and expenses.

Borrow: Cost of main business.

Credit: raw materials.

Borrow: Profit for the current year.

Credit: Cost of Principal Operations.

Selling expenses. Taxes and surcharges.

Income tax expense (if not done).

10. Carry-forward income.

Borrow: main business income.

Credit: Profit for the year.

11. Carry forward the distribution of profits (if there is a loss, the opposite entry).

Borrow: Profit for the current year.

Credit: Profit distribution – undistributed profit.