What should be done in the accounting and bookkeeping of the catering industry?

I think that if you choose the catering industry, if you don't make money, it means that your skills are not enough, not the project itself, now the streets and alleys are doing catering, even the meat buns under the office building, egg cakes and other snacks are endless, if there is no profit in catering, why are so many people invested in this industry, the key is that everyone wants to eat. Since everyone wants to eat, we must thoroughly analyze people's psychological demands for eating, and grasp this point to make correct decisions. So, there are a few important points to consider when choosing a project:

First of all, it is very necessary to choose a good investment project, and it should be specific to a certain point, such as a pizza shop, steakhouse, bakery, etc., to the specific point; Secondly, there should be a professional team of chefs as a solid kitchen backing to ensure the quality and taste of the dishes, which is the treasure of the town's skills; Finally, there must be a certain amount of capital support. <>

In order to make a restaurant, I made preparations, and I did coffee and Western-style fast food restaurants when I had no experience before, although I didn't understand it at all, but because of the huge location, I even made some money. Then I felt that my level was too poor, and I used the money I earned to go abroad to study Western cooking and restaurant management for two years (I should buy a house- I came back to work in several high-end Western restaurants for a while, and then decided to start a business. I first tested a dessert shop in the cheapest place and found that it was not my favorite.

After finding another informal place and deciding to make Chinese fast food, the business was good after opening, and it didn't take long for it to be confiscated. After that, I decided to find a food court to test the water for a year, and the thief was tired and didn't make any money, but the product matured a lot. It also exercises the quality of will.

At the end of the year, I finally found a legal and compliant, but the location is average, due to limited funds, I can only start from fast food, and now half a year, I am profitable, and I have not suffered enough for outsiders....Fun is not enough for outsiders either. <>

Accounting process in the catering industry:

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 will be carried forward after they are sold; If there is a qualification for the sale of cigarettes, the accounting method is the same as above. If not, part of the income and cost should be processed in accordance with the business scope of the business license.

3. The salary of the chef is credited to "operating expenses - wages" and cannot be credited to the cost. 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.When warehousing, entries:

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

Credit: Accounts Payable - * Company.

The restaurant is divided into three parts of accounting, first, the purchase cost of ingredients and non-ingredients. Second, the cost of maintenance and use of machinery and equipment. Third, labor costs.

In the early stage, a ledger should be established to ensure that the entry and exit are famous, the damage is well-founded, and it is clear at a glance to facilitate the reference of the profit and loss statement at the end of the month. The cost of the renovation is spread over the middle of each month according to the age of the renovation. The guest checkout problems you mentioned are divided into four categories, namely: 1. Cash, 2 credit cards, 3 checks, 4 signatures (posting), which need to be registered on the daily turnover ** table.

You can't just erase it.

The question is a big question that is more systematic. Check out the books for yourself.

Like other industries, accounting accounts (accounts) of assets, liabilities and owners' equity should be set up in the accounting of catering enterprises. and detailed accounting of revenues, costs, expenses and profits. 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. 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.

1.Expenses, rent, salary, etc. incurred during the preparation of the company.

In the case of the implementation of the small business accounting system, all 100 should be recorded in the "long-term amortized expenses" account.

If the new accounting standard system is implemented, it will be fully credited to the management expense account.

2.There are many upfront expenses, only receipts should be found, and some invoices should be found; However, if your unit pays a fixed amount of tax, it is not a big problem;

If it is levied by the audit degree, there must be an invoice, otherwise: the raw material costs incurred cannot be deducted before tax;

3.Business period: Utilities incurred in the "Operating Expenses" - Utilities Expenses, Employee Salaries: Operating Expenses" - Wages Item, 4The catering industry fills in the warehousing form for the purchased dishes, rice, oil and salt, tobacco and liquor.

The auditors will check the quantity and then make warehousing.

Then the fresh vegetables, meat, fish and other perishable and perishable vegetables that need to be urgently used will be handled back out of the warehouse.

These materials are accounted for in the Raw Materials account.

The tables and chairs used in the dining hall are included in the "operating expenses - low barter amortization";

Desks, chairs and benches used in the office are included in the "Management Expenses - Low Barter Amortization".

5.When carrying forward the cost of catering, it is necessary to make an inventory and inventory of the vegetables, meat and other food raw materials used.

In order to accurately calculate the "cost of doing business".

If food raw materials are used

Borrow: operating cost - 5 catties of pork 60 yuan.

10 pounds of rice 50

- Oil salt 105

Credit: Raw materials--- pork 5 catties 60

10 pounds of rice 50

Oil and salt 105 to the surplus of food raw materials, to do the end of the leave to return to the warehouse processing {offset the cost of food raw materials).

Oil and salt 105 to the surplus of food raw materials, to do the end of the leave to return to the warehouse processing {offset the cost of food raw materials).

In response to what you said, I will tell you one by one, First: if you are just doing your company's internal accounting, then the invoices and those that are not invoiced must be recorded in your operating income. In the operating income, you are separating the two types of income according to the actual situation to facilitate the audit.

Second: When you go to file your taxes, don't you have to read the data of the tax machine? You don't have to check it yourself if you can find it in the tax bureau, but it is also beneficial for you to keep the receipt, which is convenient for checking, and the ones with numbers on it are all serial numbers, for example:

Your cashier gave someone an extra 5,000 yuan in tickets, so how do you calculate the money? Thirdly, make accounts according to the actual amount.

Watching the catering accounting accounting exercise, it is worth a collection!

For the purchased dishes, rice, oil and salt, tobacco and liquor, the catering industry shall first fill in the warehousing form, and the auditors shall verify the quantity and then make warehousing processing. Then the need for fresh vegetables, meat, fish and other perishable, perishable vegetables out of the warehouse, these materials are unified in the "raw materials" account. Utilities are included in the "operating expenses" - water and electricity expenses, and the tables and chairs used in the dining hall are included in the "operating expenses - low barter amortization"; Desks, chairs and benches used in the office are included in the "Management Expenses - Low Barter Amortization".

When carrying forward the cost of catering, it is necessary to make an inventory and inventory of the vegetables, meat and other food raw materials used in order to accurately calculate the "operating cost" If the food raw materials are used, it is borrowed: operating cost - pork 5 catties 60 yuan - rice 10 catties 50 - oil and salt 105 credit:

Raw materials--- pork 5 kg 60 - rice 10 kg 50 --oil and salt 105 The rest of the food raw materials should be returned to the warehouse at the end of the period {offset the cost of food raw materials).

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.

Raw materials purchased in the free market by the catering industry cannot be recorded without invoices. As an important external voucher, the invoice is an important basis for taxpayers to accept tax management, and it is also an important basis for making accounting vouchers and registering accounting books.

Articles 20 and 21 of the Measures for the Administration of Invoices stipulate that units and individuals that sell goods, provide services and engage in other business activities shall issue invoices to the payer if they collect money for external business operations. In special cases, the payer will issue an invoice to the payee. All units and individuals engaged in production and business activities shall obtain invoices from the payee when they purchase goods, receive services and engage in other business activities.

When obtaining an invoice, it is not possible to request a change in the name and amount of the product.

A1If 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."

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

Watching the catering accounting accounting exercise, it is worth a collection!

At the end of the month, you can transfer the balance of the "Profit of the Year" account to "Profit Distribution" at the end of the year.

According to the actual business occurrence, the accounts are set up according to the relevant accounts of the accounting system to account for the profit and loss of the catering industry.

No, the net profit or net loss realized by the enterprise is accounted for in the current year, and then transferred to the profit distribution --- undistributed profit account at the end of the year.

The Accounting Law stipulates that the profit of the current year can be carried forward on a monthly or annual basis, but if the enterprise selects the same, it cannot be changed within one year.

At the end of the month, there is no need to transfer to the profit distribution, and at the end of the year, the current year's profit will be transferred to the profit distribution. However, when making monthly statements, the amount of the current year's profit should be added to the undistributed profit on the balance sheet.

There is information entry from previous months.

The hair is repeated over and over again gggggggggg [【【.】

Rent, staff salaries, materials purchased, utilities, gas, etc., are all costs.

The accounting subjects are now all unified, and there is nothing special about it.

The accounting and bookkeeping of the catering industry do not need to be so strict, after all, it is a service industry. As long as the invoice management and tax accounting are clear, everything will be fine!

A1If 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."

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

Watching the catering accounting accounting exercise, it is worth a collection!