The new chart of accounts for the service industry, and what accounting accounts are set up for the

The chart of accounts is the same, except that the service sector does not use as much as the industrial sector.

Service industry revenue account.

Credit: Bank deposits (or cash in hand, accounts receivable, etc.) Credit: main business income.

Credit: Tax payable --- VAT payable.

In order to continuously, systematically, and comprehensively account for and supervise the increase or decrease of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and to determine in advance the names of the items for classified accounting and to stipulate their accounting contents.

In general, small enterprises implement the "Accounting System for Small Enterprises".A general ledger, a cash journal, a bank deposit journal, and a clear subdivision ledgerIt's OK (including expenses, fixed assets.)

VAT sub-ledger) commonly used accounts are: cash, bank deposits, accounts receivable.

Other receivables, fixed assets, accumulated depreciation.

Inventory items. Accounts payable, wages payable, other payables.

Taxes payable, other receivables, paid-in capital.

Profit distribution, profit for the year, income from main business, cost of main business, tax and surcharge of main business.

Operating expenses, administrative expenses, financial expenses, etc.

Brief Accounts: General ledger refers to the general ledger book.

General ledger) is also known as the general ledger. It is a ledger book that opens accounts according to general classification accounts, and is used to register all economic transactions, carry out general classification accounting, and provide general accounting information. The accounting information provided by the general ledger is the main basis for the preparation of accounting statements, and any unit must set up a general ledger.

Cash journal is a special journal that reflects the income, payment and balance of cash in hand on a daily basis. The cashier of the unit shall register one by one on the basis of the verified cash receipt and payment vouchers and the bank payment vouchers for cash withdrawal. In order to ensure the safety and integrity of the books, the cash journal must be in the form of a stapled book.

Bank deposit journal is a special journal specially used to record bank deposit receipts and expenditures. The bank deposit journal must be in a stapled book, with pages generally in the format of "Income" (debit), "Expenditure" (credit) and "Balance". The amount of income from bank deposits shall be recorded on the basis of the relevant cash payment voucher.

At the end of each day's business, the total amount of bank deposit income, the total amount of bank deposit expenditure, and the balance of the book balance for that day shall be calculated and registered, so as to check and monitor the income and expenditure, to avoid the occurrence of cash expenditures, and to facilitate the periodic receipt of statements with the bank.

Check. The sub-ledger refers to the account books that are classified and registered according to the sub-ledger accounts, which are the accounting of the details of economic operations according to the needs of the unit to carry out economic management, and are a supplementary reflection of the general ledger.

You can refer to the service industry ledger account settings:

1. Asset classes.

101 Cash.

102 Bank deposits.

109 Funds in other currencies.

111 Short-term investments.

113 Accounts receivable.

114 Provision for bad debts.

119 Other receivables.

121 Raw Materials.

122 Fuel.

124 Low-value consumables.

126 Supplies.

128 items in stock.

131 Expenses to be amortized.

141 Long-term investment.

151 Fixed assets.

155 Accumulated depreciation.

156 Disposal of fixed assets.

159 Construction in progress.

161 Intangible assets.

171 Deferred assets.

181 Excess of property to be disposed of.

2. Liabilities.

201 Short-term borrowings.

203 Accounts payable.

209 Other payables.

211 Wages payable.

214 Welfare payments payable.

221 Taxes payable.

223 Profit payable.

229 Other contributions.

231 Withholding expenses.

241 Long-term borrowings.

251 Bonds payable.

261 Long-term payables.

3. Owners' equity.

301 Paid-up capital.

311 Capital reserve.

313 Surplus reserve.

321 Profit for the year.

322 Distribution of profits.

4. Profit and loss.

501 Operating income.

502 Cost of Sales.

503 Operating expenses.

504 Business taxes and surcharges.

511 Administrative expenses.

512 Finance Charges.

521 Income on Investments.

531 Non-operating income.

532 Non-operating expenses.

The tax paid by the branch is paid by the head office. The establishment of accounts is the same as that of the service industry, and the same account can be set up with the account of the head office to facilitate the consolidation of financial statements. Receivables and receivables can be taken with the head office.

For example, the catering industry: 1. Classification and account setting of raw materials in the catering industry.

There are many varieties of raw materials and main materials in the catering service industry, and the sending and receiving are frequent and changeable. Therefore, in order to correctly organize the accounting of raw materials, strengthen the management of raw materials, reduce losses and waste, and reasonably classify raw materials.

1. It can be classified according to the performance and use of raw materials, and can be divided into food materials and service materials.

1) Food materials.

Food materials refer to food materials, seasonings and ingredients that are dedicated to the catering industry.

Among them: food raw materials are divided into staple foods and non-staple foods. Staple foods, such as rice, flour, sesame, adzuki beans, mung beans and other miscellaneous grains, which are the main ingredients for the production of various foods; Non-staple food, including meat, fish, eggs and poultry, delicacies and seafood, dried and fresh, canned products and other main materials for the production of various dishes.

Seasonings, including oil, salt, sauce, vinegar, sugar, and other various seasonings used in the production of dishes and staple foods.

2) Service materials.

2. It can also be classified according to the storage and management of raw materials, which can be divided into warehousing management materials and direct dialing materials.

1) Warehousing management materials.

Warehousing management materials refer to the materials that need to be stored for use after being purchased or processed by catering services or restaurants, such as oil, grain, dry goods, seasonings and other main raw materials. After purchasing, it should be inspected in the warehouse, kept by a special person, set up a detailed account of materials, establish clear picking procedures, and maintain reasonable inventory.

2) Direct dialing of materials used.

Direct dialing of materials for use, catering services or restaurants after purchasing or processing, directly delivered for use, not in the warehouse management of various materials. Such as vegetables, fish, meat, chicken, duck and other fresh food, such materials generally keep a short period, easy to qualitatively change, generally used on the same day to buy, after the purchase directly handed over to the kitchen for acceptance and use, not stored in storage.

3. Account setting for raw material accounting.

1) Account settings for stockpiled materials.

The foodservice industry should set up a "raw materials" account to account for the actual cost of various materials in stock. The debit side of the account registers the actual cost of materials obtained by the enterprise from various channels and has been verified and stored in the warehouse; The lender registers the actual cost of materials such as requisition, inventory loss, and damage by the enterprise; The closing balance is on the debit side, reflecting the actual cost of materials and packaging in the inventory of small foodservice enterprises.

2) Account settings for materials in transit.

The food service industry should set up a "materials in transit" account to account for the actual cost of materials or commodities that have been paid for but have not yet arrived at the warehouse. The debit side of the account registers the increase in the actual cost of goods in transit; The credit registers and verifies the actual cost of materials in transit in the warehouse; The closing balance is debited and reflects the actual cost of materials or goods that have not yet arrived at the foodservice small business. Its sub-ledger should be set up in ** units.

1. It can be determined whether to set up detailed accounts according to the accounting needs of the unit.

2. If there are many catering service items, you can set up detailed accounts according to the items. Such as: commodity department income, meal income, hot and cold beverage income, service income, etc.

1. Accounting subjects of the service industry.

1. Asset classes.

1001 cash.

1002 bank deposits.

1009 Other Monetary Funds.

1101 Short-term investment.

1103 Accounts receivable.

1104 bad debt provision.

1109 Other receivables.

1201 raw materials.

1202 fuel.

1204 low-value consumables.

1206 materials and supplies.

1208 items in stock.

1301 expenses to be amortized.

1401 Long-term investment.

1501 Fixed Assets.

1505 Accumulated depreciation.

1506 Disposal of fixed assets.

1509 works in progress.

1601 Intangible Assets.

1801 Pending Property Loss and Overflow.

2. Liabilities.

2001 short-term borrowing.

2003 Accounts Payable.

2009 Other Accounts Payable.

2101 Employee Compensation Payable.

2201 Taxes Payable.

2203 Profit payable.

2209 Other payables.

2401 Long-term borrowings.

2501 Bonds Payable.

2601 long-term payables.

3. Owners' equity.

3001 paid-up capital.

3101 Capital reserve.

3103 surplus reserve.

3201 profit for the year.

3202 Profit Distribution.

4. Profit and loss.

5051 operating income.

5052 Operating Costs.

5053 operating expenses.

5054 Business Tax and Surcharge.

5151 Administrative expenses.

5152 financial expenses.

5251 Investment Income.

531 Non-operating income.

532 Non-operating expenses.

2. Accounting procedures.

1. Review according to the various original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct.

2. Register various detailed ledgers according to the accounting vouchers.

3. At the end of the month, make accrual, amortization, and carry-over accounting vouchers, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers.

4. Checkout and reconciliation. Make sure that the account certificate is consistent, the account is consistent, and the account is consistent.

5. Prepare accounting statements, make the figures accurate, complete the content, and analyze and explain.

6. Bind the accounting vouchers into a book and keep them properly.

Hotel & Catering Accounting Subjects:

1. Asset classes.

101 Cash 102 Bank deposits 109 Other monetary funds111 Short-term investments 113 Accounts receivable 114 Provision for bad debts119 Other receivables 121 Raw materials 122 Fuels124 Low-value consumables 126 Materials and supplies 128 Goods in stock131 Expenses to be amortized 141 Long-term investments 151 Fixed assets155 Accumulated depreciation 156 Disposal of fixed assets 159 Construction in progress 161 Intangible assets 171 Deferred assets 181 Losses and overflows of property to be disposed of.

2. Liabilities.

201 Short-term borrowings 203 Accounts payable 209 Other payables 211 Wages payable 214 Benefits payable 221 Taxes payable223 Profits payable 229 Other payables 231 Withholding expenses241 Long-term borrowings 251 Bonds payable 261 Long-term payables.

3. Owners' equity.

301 Paid-in capital 311 Capital reserve 313 Surplus reserve 321 Profit for the year 322 Profit distribution.

4. Profit and loss.

501 Main operating income 502 Main operating costs 503 Selling expenses 504 Business taxes and surcharges 511 Administrative expenses 512 Financial expenses 521 Investment income 531 Non-operating income.

532 Non-operating expenses.

Cost Borrows the main operating cost.

credit raw materials.

You can refer to the service industry ledger account settings:

1. Asset classes.

101 Cash.

102 Bank deposits.

109 Funds in other currencies.

111 Short-term investments.

113 Accounts receivable.

114 Provision for bad debts.

119 Other receivables.

121 Raw Materials.

122 Fuel.

124 Low-value consumables.

126 Supplies.

128 items in stock.

131 Expenses to be amortized.

141 Long-term investment.

151 Fixed assets.

155 Accumulated depreciation.

156 Disposal of fixed assets.

159 Construction in progress.

161 Intangible assets.

171 Deferred assets.

181 Excess of property to be disposed of.

2. Liabilities.

201 Short-term borrowings.

203 Accounts payable.

209 Other payables.

211 Wages payable.

214 Welfare payments payable.

221 Taxes payable.

223 Profit payable.

229 Other contributions.

231 Withholding expenses.

241 Long-term borrowings.

251 Bonds payable.

261 Long-term payables.

3. Owners' equity.

301 Paid-up capital.

311 Capital reserve.

313 Surplus reserve.

321 Profit for the year.

322 Distribution of profits.

4. Profit and loss.

501 Operating income.

502 Cost of Sales.

503 Operating expenses.

504 Business taxes and surcharges.

511 Administrative expenses.

512 Finance Charges.

521 Income on Investments.

531 Non-operating income.

532 Non-operating expenses.