Can the income and expenditure of the enterprise staff canteen be accounted for separately?

1. The enterprise canteen should set up a separate auxiliary account to account for the income and expenditure of the canteen to account for the expenses of the canteen. When the enterprise pays the canteen expenses:

Debit: Other receivables.

Canteen. Credit: Monetary funds.

At the end of the month, the canteen will issue a receipt to the Finance Department according to the expenses belonging to the enterprise accounted for in the auxiliary account. The Finance Department is based on the settlement receipts:

Borrow: Administrative expenses.

Employee benefits.

Credit: Other Receivables - Canteen.

2. The enterprise purchases fixed assets for canteens.

It belongs to the company's welfare equipment and shall not be deducted from the input tax.

Borrow: Fixed assets.

Credit: Monetary funds.

When depreciation is accrued:

Borrow: Administrative Expenses - Employee Benefits.

Credit: Accumulated depreciation.

3. The company accrues wages for the internal personnel of the canteen

Borrow: Administrative Expenses - Employee Benefits.

Credit: Employee Compensation Payable.

The scope of use of staff canteen funds is to ensure the normal operation of the canteen and all kinds of expenses. salaries and bonuses for employees employed in the canteen; Maintain the normal business activities of the canteen to purchase the main and sideline food and various raw materials; energy costs incurred in the operation of the canteen; All kinds of tools and consumables required for the daily operation activities of the canteen; Facility renovation and maintenance of facilities and equipment to ensure the normal operation of the canteen; Unplanned small equipment that had to be purchased to ensure the normal operation of the canteen.

Measures for the management of staff canteen fundsThe wages and bonuses of the employees employed in the canteen shall be calculated by the canteen accountant according to the payment standards formulated by the center, and then submitted to the canteen manager for review and approval, and then implemented in accordance with the center's approval process for funds; The proportion of main and sideline food and various raw materials purchased by the canteen shall not be less than 85% through the logistics distribution management center of Shanghai universities, and the canteen manager shall be responsible for control; All kinds of tools and consumables purchased in the daily operation of the canteen shall be approved by the canteen manager; If the single maintenance cost of canteen facilities and equipment is estimated to be less than 2,000 yuan, it shall be approved by the canteen manager.

Summary. Hello dear, glad to answer for you. Scope of use of staff canteen funds:

1.salaries and bonuses for employees employed in the canteen; 2.Maintain the normal business activities of the canteen to purchase the main and sideline food and various raw materials; 3.

energy costs incurred in the operation of the canteen; 4.All kinds of tools and consumables required for the daily operation activities of the canteen; 5.Facility renovation (excluding civil engineering) and maintenance of facilities and equipment to ensure the normal operation of the canteen; 6.

In order to ensure the normal operation of the canteen, unplanned small equipment (within 5,000 yuan);

Scope of use of staff canteen funds:

Hello dear, glad to answer for you. Scope of use of staff canteen funds: 1

salaries and bonuses for employees employed in the canteen; 2.Maintain the normal business activities of the canteen to purchase the main and sideline food and various raw materials; 3.energy costs incurred in the operation of the canteen; 4.

All kinds of tools and consumables required for the daily operation activities of the canteen; 5.Facility renovation (excluding civil engineering) and maintenance of facilities and equipment to ensure the normal operation of the canteen; 6.In order to ensure the normal operation of the canteen, unplanned small equipment (within 5,000 yuan);

7.Canteen staff education, training, certification expenses; 8.Other expenses incurred to ensure the normal operation of the canteen.

If the canteen is a non-independent accounting department of the enterprise, the enterprise allocates funds to the canteen for current payment, and the bills obtained when the canteen actually spends are used as the accounting voucher, and the accounting treatment is as follows:

Borrow: Other Receivables - Shizen Class, Credit: Bank Deposits, Borrow: Expense Account - Employee Welfare Expenses, Congratulations.

Credit: Employee Compensation Payable - Employee Welfare Expenses, Borrow: Employee Compensation Payable - Employee Welfare Expenses, Credit:

Other receivables - canteen, if the canteen is operated independently and separately, the canteen should be based on the actual appropriation as income, and the actual purchase of ingredients, labor costs and other expenses should be included in the cost, and it is recommended that the canteen should go through the business license, tax registration, and issue invoices to the enterprise. Enterprises use invoices as the original vouchers for welfare expenses.

According to the relevant regulations, the internal canteen of the unit provides services for the employees of the unit and does not operate externally. The corresponding expenses of the canteen belong to the scope of employee welfare expenses, and should be accounted for through "employee remuneration payable - employee welfare expenses".

Purchase vegetables, rice, noodles, oil, etc.

Borrow: Employee remuneration payable - employee welfare expenses (canteen).

Credit: Bank deposits.

Subsidies for canteen expenses are paid.

Borrow: Employee remuneration payable - employee welfare expenses (canteen).

Credit: Bank deposits.

Charge staff for meals.

Borrow: Bank deposit.

Credit: Employee Compensation Payable - Employee Welfare Expenses (Canteen).

Assigned according to the employee service object.

Borrow: Administrative expenses (sales expenses, etc.) - employee welfare expenses.

It should be accounted for through the account "Employee Compensation Payable - Non-Monetary Benefits".