Company canteen accounting, how to do accounts, how to do accounts in canteens

Purchase vegetables, rice, noodles, oil, etc.

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

Credit: Bank deposit (or cash).

Cover the cost of the canteen.

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

Credit: Bank deposit (or cash).

Assigned according to the employee service object.

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

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

Try it out for a month, and at the end of the month, the main business income (i.e., the income from standard meals and reception expenses for employees) + other business income (i.e., external turnover) - the main business cost (i.e., the raw materials for cooking), and the rest of the money can be used to improve the staff meals, as well as water, electricity, gas and other expenses, I don't know if it will be apportioned to the canteen. If any, it is also deducted as a fee.

Extended Materials. Format.

First: it should be borrowed first and then loaned, borrowing branches, the borrower is on the top, and the credit is on the bottom;

Second: the credit symbol, account, and amount should be one square back from the debit, indicating that the debit is on the left and the credit is on the right.

There are two types of accounting entries: simple entries and compound entries, of which simple entries are entries that borrow and loan; Compound entries are one loan multiple credit entries, multiple loan one loan, and multiple loan multiple credit entries.

It should be pointed out that, in order to maintain a clear correspondence between accounts, it is generally not appropriate to merge different economic operations together and prepare accounting entries for multiple loans and loans. However, in some special cases, in order to reflect the whole picture of economic business.

Make a simple **, list the items that need to be spent on daily life one by one, add new ones to the line, and register them daily on a monthly basis. At the end of the month, the water and electricity bills and employee wages will be recorded in this **, and the monthly statistics will be totaled every month. The accounts are clear at a glance.

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.

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.