Which accounting subject is the food and beverage expenses generally included in?

According to different situations, it can be placed in corresponding subjects, including management expenses and sales expenses.

If it is organized by the daily management department, it can be placed in the management expenses, and the secondary details can be set as entertainment expenses;

If it is the catering expenses generated in the process of selling products, it can be placed in the sales expenses and secondary detailed entertainment expenses;

In actual operation, there may also be cases where equipment installers are catered to in the process of purchasing fixed assets and maintenance and repair personnel are catered to later.

Extended information catering expenses shall be accounted for according to the following purposes.

1, due to sales reception and other reasons, included in the "sales expenses-hospitality" subject.

2, management expenses, included in the "management expenses-hospitality" subjects.

3, welfare expenses, included in the "management expenses-welfare expenses" subjects.