How to do the canteen account, how to make the canteen account

I come: The landlord's account is very simple, as long as the landlord pays attention to the four subjects, he can successfully complete his work.

It is recommended that the landlord set up four accounts by himself: cash, canteen income, canteen expenses, and net profit.

The landlord has a reserve of 3,000 yuan in his hand, which was borrowed at the beginning, and the landlord's job is to complete the process of collection, reimbursement, and financial demand.

1. First of all, how to account for cash:

The first one, the landlord must do:

Borrow: 3000 in cash

Credit: Other payables - working capital 3000

Because this money can't be used in the canteen income, it needs to be repaid in the end. After this entry is completed, the landlord does not need to care about this working capital, and it is estimated that it will not be written off until the end of the canteen.

Then, in the day-to-day use of cash, borrowing is increasing, lending is decreasing, hehe.

2. Canteen expenditure.

It is the cumbersome content that the landlord has to record every day, and it is reimbursed according to the purchased meat, eggs, vegetables, firewood, rice oil, sauce and vinegar and other materials, seasonings, and staple foods.

Borrow: Canteen expenditures.

Credit: Cash (see if it's reduced).

Although the accounting of the canteen is not very strict, it is necessary to have a formal invoice when registering the expenditure, and some do not have it, and the purchasing staff needs to write down the details, indicate the quantity and amount, and have the signature of two people. The two of them are public. Hehe, if you want to hack the unit, you must at least divide it evenly.

Just kidding. 3. Canteen income.

In fact, it is not to sell food to make money, but to find a financial person to receive the deducted personal meal money every month. It is estimated that it will be collected regularly once a month.

Borrow: Cash (Increased, right?) ）

Credit: Canteen income.

Because I don't know the tone of the canteen of the landlord's unit, whether it is welfare or profit-making, it is estimated that most of it is welfare-based, that is, the deduction of the employee's personal meal money is spent first, if there is a deficit in the unit's financial supplement.

If this is the case, as long as the landlord has less than 500 yuan, it is best to find a financial advisor to ask for money. After asking for money successfully, still do it:

Borrow: Cash (Added again, right?) ）

Credit: Canteen income.

Hehe, this cycle repeats, receiving money, paying, spending almost continue to receive, continue to spend, and soon the end of the month will be. The landlord settles the bill on the last day of the month, or on the settlement day specified by the leader.

Calculate the cumulative number of canteen income (the number of occurrences in a month) and the cumulative number of canteen expenses (the number of occurrences in a month) for this month, and make a carryover. There is no balance of income and expenses after carry-over.

Borrow: Canteen income.

Credit: Net Profit.

Borrow: Net profit.

Credit: Canteen expenditures.

If the net profit ends up in a debit, it loses. If it's the number of credits, congratulations, there's a small surplus (it seems that the landlord is black enough.,It's all for everyone.。。。 Huh).

Then at the end of each month, the balance of cash, the balance of the cash account, and the net profit are reported to the leadership, hehe, this month's task will be successfully completed.

Remember, for the next month, the cash and net profit accounts will continue to be registered on the basis of the previous month's balance. And income and expenditure are starting from scratch.

Hehe, let's talk about it so much first, it should be about the same, right?

Canteen account practices:

There is no special accounting in the canteen, and the above business is accounted for in the company's finance.

The company's financial entries need to be set as:

Other payables - canteen expenses.

And. Management Expenses - Working Meal Subsidy.

Two active account accounting.

1. Before the wages are paid, the withheld workers' wages are transferred to this account, and the entries are:

Borrow: Employee remuneration payable - wages.

Credit: Other Payables - Canteen Expenses.

Or directly collect cash (recharge) from employees, borrow: cash.

Credit: Other Payables - Canteen Expenses.

2. Every day, when the chef receives money to buy vegetables, he withdraws it from the canteen funds.

Borrow: Other payables - canteen expenses.

Credit: Cash. 3. At the end of the month, when the income from the sale of meals from the punch card machine is less than the funds withdrawn from the canteen, it means that there is an overrun and the company needs to subsidize, so it is necessary to make entries

Borrow: Administrative Expenses - Working Meal Subsidy.

Credit: Other Payables - Canteen Expenses.

If the income is greater than the expenses of the canteen, it means that the payment paid by the employee has been saved, and it is generally retained according to the management regulations to make up for the overspending in the later period, and it is not treated, or the management expenses of the current month - working meal subsidy are directly deducted.

Summary. Hello.

Week:Week:

Date: Category.

The name of the warehousing item. into the warehouse.

Unit price. Amount.

Quality inspection of incoming goods.

Signature of the supplier's librarian.

Meal notes. Circumstance. Rice. Oil.

Meat. 1. The warehouse keeper must do a good job.

Inbound items are inspected, no.

Expired items must be spoiled.

into the cafeteria. 2. Warehouse management.

The staff should fill in the form in a timely and truthful manner.

Inbound ledger. Vegetable.

Seasoning. Green onion, garlic, ginger, star anise.

Wait. Additive.

Salt, soy sauce, monosodium glutamate. Wait. Other.

disinfectants, biological, etc.

How to do the school canteen in and out of the ledger?

Category: Warehousing, product name, warehousing, unit price, amount, warehousing, Zhiling stove, quality inspection, supplier warehouse, fierce caretaker, signature of the meal, rice oil, meat 1, the warehouse keeper must do a good job of checking the items in the warehouse, and must not let expired and deteriorated items flow into the canteen. 2. The warehouse keeper should fill in the warehousing ledger in a timely and truthful manner. Vegetable seasonings, onions, garlic, ginger, star anise and other additives, salt, soy sauce, monosodium glutamate and other disinfectants, biological products, etc.

If mine is helpful to you, I hope to give me a thumbs up at your convenience, and I wish you a happy life!

The accounting analysis of the canteen is as follows:

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: bank deposit or cash in stock, at the end of the month, the canteen accounts for the expenses belonging to the enterprise according to the auxiliary account, and issues the canteen settlement receipt to the finance department. The Finance Department is based on the settlement receipts:

Borrow: management expenses - employee welfare expenses, credit: other receivables - canteens, 2. Fixed assets purchased by enterprises for canteens.

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

Debit: Fixed Assets, Credit: Bank Deposits, When Depreciation is Accrued:

Borrow: Administrative Expenses - Employee Welfare Expenses, Credit: Accumulated Depreciation.

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

Borrow: Administrative Expenses - Employee Benefits, Credit: Employee Remuneration Payable.

The school canteen ledger has purchase details and original purchase vouchers.

There is no fixed format and no fixed page for the ledger, and the enterprise can design it according to its actual needs in order to reflect a certain aspect of information in as much detail and comprehensiveness as possible; It is not necessary to record the account by the voucher number, but it can reflect that the accounting is better.

Specifically, in warehouse management, the ledger records in detail what time, what warehouse, what shelf, who put what goods into storage, and how many quantities in total. Similarly, the outbound ledger should also correspond to the outbound ledger. To put it more clearly, a ledger is a running account.

School cafeteria cafeteria meals.

The meals in the school canteen have certain local characteristics, and more and more attention is paid to the management and sale of classified windows across the country, and to the eating habits and tastes of teachers and students.

Generally, the variety of dishes in school canteens is relatively rich, and according to the scale and object of dining in the canteen, there are at least a dozen to hundreds of dishes. However, it may not be able to meet the individual taste needs of each teacher and student.

1. Subject setting.

The cost of the canteen is calculated through "management expenses, welfare expenses, and canteen expenses", and there are three four-level subjects:

1. "Food expenses" include the cost of food and non-staple food.

2. "Supplies cost", including the cost of low-value consumables such as pots and pans and stoves. Depreciation expense of fixed assets for canteens is not included.

3. "Other expenses". This includes utilities (if they can be metered separately), fuel and other expenses. Salaries of canteen staff are not included (credited to "Management Expenses Employee Compensation"). Meals paid by employees are credited to this account.

Of course, if you deliberately want to fully reflect the cost of the canteen, you can also set up a separate account of "management expenses, welfare expenses, canteen costs, employee salaries", and the depreciation expenses of fixed assets for the canteen are included in the "management expenses, welfare expenses, canteen expenses, and supplies costs" account.

2. Examples of accounting entries.

1. When purchasing food and canteen supplies on credit, borrow: management expenses, welfare expenses, canteen expenses, credit: accounts payable.

2. When paying cash for canteen expenses.

Debit: Administrative Expenses Welfare Expenses Canteen Expenses (or Accounts Payable) Credit: Cash in hand (or bank deposits).

3. When deducting the meal fee payable by the employee from the employee's salary.

Borrow: Employee remuneration payable.

Credit: Management Expenses, Welfare Expenses, Canteen Expenses.