What are the main tasks of cost accounting in the catering service industry? How to handle daily accounts?

In the service industry, the catering industry occupies an extremely important and dominant position. Daily consumption expenditures such as drinks, entertainment, meals, etc. are relatively diverse. How should ordinary accountants handle these accounts? ? What are her daily tasks as a cost accountant in the catering service industry?

Cost accounting work mainly includes:

1. Review the incoming, outgoing and balance quantities of catering and entertainment drinks every day; review the daily income bills of each business point; spot check and check each Check whether the order menu and drink list on the floor match the drink list and order menu attached to the bill, and review whether the prices are correct.

2. Review the hotel's free bill every day to see if the accounting is correct and the procedures are complete. After the review is correct, enter it into the computer, and compile the hotel entertainment details and expense summary at the end of the month.

3. Regularly take out the order menu (kitchen link) from the kitchen, calculate the kitchen transfer form in it according to the cost price, and conduct accounting processing by floor at the end of the month.

4. At the beginning of each week, prepare a weekly wine sales table based on the guest room, and check it with the weekly wine income; and check whether the physical number is consistent with the book number.

5. Regularly conduct inventory of drinks and cigarettes at each business location.

6. Take out the wine and cigarette transfer forms attached to the wine transfer form every day, calculate them according to the purchase price, and conduct internal adjustments once at the end of the month.

7. Conduct market surveys regularly, compare market prices with recent purchase prices, promptly feedback information to the purchasing department and accounts payable accountant, control vegetable prices in a timely manner, and report investigation results to the Finance Department.

8. Develop standard menu and drink list based on market conditions and kitchen input list.

9. Conduct a physical inventory of the kitchen and canteen at the end of each month, calculate the cost price based on the physical quantity, and handle the accounting for false returns.

10. After the cost detailed ledger and the general ledger are relatively correct, prepare a cost report based on the total revenue of each business location for the month, and calculate the correct gross profit and gross profit margin for each business location's alcohol, cigarettes, and food. . Large fluctuations in gross profit margin during the month should be analyzed to find out the reasons, and relevant departments should be notified to take measures to effectively control costs.

Purchase and sales-=deposit

You make a wine sales list every day. Add the surplus for the day, collect it today, sell it today, and save it today. Attach the daily sales list at the back. As long as your daily number is correct, it will be correct in a month.

How do accountants do accounts?

The hotel accounting business is conducted according to the accounting system of the catering and service industries.

If you are using a computer to do accounting, then simply create all the accounting accounts for the restaurant business, and there will be no so-called accounting skills. Just leave the unused accounts empty

The simplest way is to buy a set of financial management software and follow the instructions in the software manual. It is easy to set up a new company to set up accounts, and financial management software is available. Those with technical support, such as Suda 3000 (you can buy financial management software specifically for catering companies), only cost more than 800 yuan, which is high quality and low price.

On the premise that formal invoices can be obtained:

1. Business rent - operating expenses - rent

2. Employees' house rent (employees Welfare)--operating expenses/administrative expenses--welfare fees

3. Guest parking fees--operating expenses

4. There is a car used to purchase small commodities-(car Gasoline expenses incurred under the name of the company, or a lease contract signed with the company under the name of an individual) shall be recorded in operating expenses--vehicle expenses--gasoline expenses

5. Communication expenses reimbursed by purchasing personnel- -If there is a formal invoice, it can be recorded in "Business Expenses - Communication Expenses". If there is no invoice, it can be recorded in the salary sheet. The personal tax will be calculated together with the salary and recorded in "Business Expenses - Salary"

6 .Repair costs for miscellaneous things--operating expenses--repair costs

7. Postage costs--management costs--postage fees/office expenses

8. Buy washing powder, wash Cleaning fees for dishwashing liquid, garbage bags, etc. – operating expenses – cleaning fees

9. High-value consumables – the amount is small, and can be directly recorded in the “operating expenses – material consumption”, the amount is larger If it is large, it will be recorded as "low-value consumables" and then amortized on a 50-50 basis.

10. Income from product sales (other business income)--I don’t know what "income from product sales" is.

11. Red envelope for Feng Shui master--haha, recorded in "administrative expenses" --Labor fee". If you have difficulty filing your personal income tax, just find some invoices to offset it.

12. Income from selling scraps - Generally, restaurants will generate this part of income. It is recommended not to record it in the account, and just use cash outside the account, because restaurants have a lot of expenses without invoices. If it must be recorded, record it as "non-operating income"

13. Prepaid store rent - prepaid rent, record it as "other receipts" or "prepaid expenses" (old standards), When the amortization is due, it is recorded in "operating expenses--rent/rent"

14. Packaging paper bags--operating expenses--material consumption

15. Purchase invoice--administrative expenses-- Office expenses