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Funing No. 1 Middle School is divided into four canteens, the first canteen, the second canteen, the apartment canteen, and the faculty canteen. Among them, apartment canteens are the best but the most expensive. Generally speaking, as long as you don't deliberately save or squander arbitrarily, 300-400 yuan a month, 3-4 yuan for breakfast, about 5 yuan for lunch, and 3-4 yuan for dinner.
If you like snacks, a total of 500 a month is enough.
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See what the canteen. What to eat,
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As you said, I personally think your cafeteria is a bit chaotic and you should change the way you do business. It is recommended that you use meal tickets, meal plates, and formulate meal tickets according to your meal fee, so that both parties are beneficial, and the staff will directly give the ticket to eat, and you don't have to find change or anything, and you can avoid not receiving food money or something, so that those who don't have tickets can't eat at all, and the use of meal tickets is hygienic and convenient, and will not offend people. . . I don't know what I'm talking about, do you understand?
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It doesn't make a difference, it's all a place to eat. Some people are used to calling it a canteen, and some people are used to calling it a canteen.
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When purchasing food and canteen supplies on credit:
Borrow: management expenses, welfare expenses, canteen expenses.
Credit: Accounts payable.
When paying cash for the canteen:
Debit: Administrative Expenses Welfare Expenses Canteen Expenses (or Accounts Payable) Credit: Cash in hand (or bank deposits).
When deducting the meal fee due from the employee's salary:
Borrow: Employee remuneration payable.
Credit: Management Expenses, Welfare Expenses, Canteen Expenses.
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Accounting of the canteen:
1. Receive the company's grant.
Borrow: Bank deposit.
Credit: Canteen income.
2. Use this money to buy grain, oil, vegetables, fuel, etc.
Borrow: Expenses - Grain, oil, vegetables, fuel, etc. (set up detailed account accounting) Credit: Bank deposits (cash).
3. Pay the meal expenses of the employees.
Borrow: Cash. Credit: Canteen income.
4. Carry-over income at the end of the year.
Borrow: Profit and loss for the year.
Credit: Canteen income.
5. Carry-over expenses.
Borrow: Profit and loss for the year.
Credit: Expenses.
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This needs to depend on the specific needs of the canteen, there is a demand to have a plan, you can refer to the "cloud" consumption system, the "cloud" consumption system can solve most of the needs of the canteen on the market, whether it is the consumption mode or the networking mode There are many solutions to choose from.
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According to the provisions of the company's "Fixed Asset Management System" (or other similar systems), the amount or more can be used as fixed assets, and if the amount is less than the lower limit, it can be directly included in the current profit and loss (management expenses). The entries are:
As a fixed asset:
Borrow: Fixed assets.
Credit: Bank deposits (cash on hand).
As a profit or loss for the current period:
Borrow: Administrative expenses.
Credit: Bank deposits (cash on hand).
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If there is no charge, then the relevant expenses of the canteen belong to the welfare fee, and if there is a charge, the expenditure of the canteen should be the counterpart of the income of the canteen.
For example, if the canteen income is used as other business income, then the canteen expenditure is used as other business expenses.
Other business income refers to the inflow of all economic benefits formed through daily activities such as sales of goods, income from the provision of labor services, and transfer of the right to use assets, other than the main business income of the enterprise. Such as the sale of materials and packaging, the implementation license of the right to use intangible assets, the leasing of fixed assets, the leasing of packaging, transportation, and the income of waste materials. Other business income refers to the income obtained by an enterprise from engaging in other business activities other than its main business, which has the characteristics of infrequent occurrence, the amount of each business is generally small, and the proportion of income is low.
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The company's canteen should be divided into two situations, if the canteen has income from independent accounting, it will be treated as fixed assets, if it is the nature of unit welfare, no independent accounting, no income, just go to the "management expenses" welfare expenses, you can.
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Fixed assets plus secondary accounts.
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(1) Colleges and universities must strengthen the supervision and management of canteens.
College catering service is an important market, and the quality of catering is directly related to the interests of most people. On the one hand, schools should give positive guidance and support to promote its development, and on the other hand, they should also pay attention to regulation and supervision, and assume due responsibilities.
First, we must control **. The main function of the canteen of colleges and universities is to provide catering services for students, which has obvious public welfare. To strengthen the management and supervision of student canteens, the first thing is to control the first and implement the highest price limit for dining in the public canteen.
Second, it is necessary to strictly enforce the access system for school catering operations. A strict open bidding system should be implemented for the contracting of canteens. The bidder must have a health license, a health certificate for employees and a food hygiene knowledge training certificate, and write the food hygiene and safety of the canteen into the contract as an important indicator. ”
Third, it is necessary to establish an inspection and evaluation system and strengthen supervision. It is necessary to establish and improve the evaluation index system of canteens, and strengthen inspection and evaluation. Strict supervision measures are also set to deal with problems quickly and seriously when problems are found, so as to ensure the healthy development of the catering market in colleges and universities.
2) The state, ** and schools should give necessary support to student canteens.
The school is a non-profit organization, and it should also be a non-profit organization for the student cafeteria. Therefore, the state should give some relaxed policies and subsidies to ensure the steady operation and sustainable development of the canteen.
First, the student canteen can be exempted from turnover tax, and for this part of the funds saved, the canteen can be used to improve some of the equipment of the canteen.
The second is to charge the water and electricity of the student canteen at the residential price, which can make the canteen save expenses and further reduce the food in the canteen.
Third, we can establish a direct supply base for raw materials in the canteen, involving rice, oil, noodles, meat, eggs, vegetables, etc., and can also take unified procurement, and give transportation subsidies to reduce transportation costs.
Fourth, the school can give appropriate financial support.
3) The canteen should pay attention to the quality of meals and the dining environment.
The second key point in running a good canteen for students in colleges and universities is to improve the quality of meals. The canteen should propose quality assurance to attract students to patronize and ensure students' trust in the quality of the canteen. This is not only an affirmation of oneself, but also gives students credibility and a sense of security.
First, it is necessary to organize cooking skills competitions frequently. Chefs from each canteen will be selected to hold a cooking competition, and the winners will be rewarded, so that the chefs of each canteen can learn from each other and improve their food through the cooking skills competition.
Second, we should regularly organize food quality and quality service evaluation activities. The winning canteens gave collective rewards, which promoted the canteens to find ways to do a good job in food and improve the quality of meals and service attitude.
Third, the canteen should ensure the quality of meals, such as strengthening the insulation of meals, so that students who are late in class can eat hot meals; When using ingredients, try to use fresh ingredients to ensure the texture of the meal.
Fourth, the dining environment is also an important indicator for evaluating the canteen, whether it is the tableware used or the place in place, it affects the students' meals. The canteen should be disinfected regularly and the dining environment should be cleaned.
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Guangchen environmental protection is according to the square meter of the flue, and the flue cleaning application form of our department is filled in by me every time, hehe. Hope it helps. That's how it should be.
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Shenzhen Yihe Chuangdian family to do a child, Shiwu Yintang credit card machine manufacturer reminds you that the data in the canteen toll machine can be through the data in the machine, Zhao Chengheng and then go to the report center to view the report you want to query, thank you.
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