Financial Management: Financial Management Of Company Canteens

I. fund management

1, the finance department sets up a deposit cashier and cash cashier.

The deposit teller runs the bank and registers the bank deposit journal.

The cash cashier is responsible for collecting cash, registering the cash journal, and managing the charge card.

2, the funds required by the canteen are entered into the bank debit cards by the depository cashier in the name of the chairman of the company.

The card is kept and used by the canteen administrator.

Two, meal management

(1) staff swipe for meals.

The cash register is issued by the cash cashier according to the approved food allowance monthly, and the food card system is filled with food allowance for each employee, and then the bank cashier will pay the cafeteria administrator's bank card (2-3 times a month).

The cash payment is paid to the cash cashier when the lunch card is insufficient.

(two) dining by external notification.

The reception department shall fill out the reception notice (key points: Reception standard), sign the general manager, fill in the contents of the meal, and provide the service in the canteen.

After meals, the canteen administrator calculates the amount, the head of the reception department is examined and approved by the manager of the general office.

Three. Accounting method for company accounts

1, the canteen administrator borrows (reserve funds) in the accounts of other receivable canteen administrators.

(1) the first time to use the reserve fund [the issuing basis: Loan sheet, bank payment receipt],

Borrow: other receivables - name of canteen administrator

Loan: bank deposit

(2) when the dining hall admins are reimbursed for the cost of purchasing material, fuel, low value consumables and fixed assets, a supplementary gold is made up (third items of the following company accounts).

(3) when the canteen administrator pfers the balance, the loan will be deducted.

Cash or bank deposit

Loan: other receivables - name of canteen administrator

2, the funds of the card system should be accounted for in other payment canteen subjects.

(1) catering allowance to all staff members of the canteen is included in the "management fee - employee compensation welfare cost - allowance" subject.

Borrowing: management costs - employee compensation - welfare allowance - allowance for meals

Loan: other payable - canteen

Note: allowance for meals should be added to the salary and personal income tax.

(2) at the end of the month, the amount of cash paid by the employees is summarized.

Cash in stock

Loan: other payable - canteen

(3) sum up the staff's credit card meal at the end of the month.

Borrow: other payable - canteen

Loan: management cost - employee pay - welfare cost - canteen expenses - staff credit card

3, the actual cost of canteens, accounting for 3 items of food expenses, supplies and other expenses under the "management cost - staff compensation welfare charge canteens" subject, and make up the reserve fund with regular bills.

(1) canteen purchases of ingredients (staple food, non-staple food, condiment, etc.) are recorded in "management expenses - employee compensation - welfare cost - canteen expenses - food expenses" subject [issuing basis: tax invoice, bank payment receipt, etc.]

Borrowing: management costs - employee pay - welfare - canteen expenses - food expenses

Loan: bank deposit

Note: after consulting the IRS, canteens and vegetables purchased from the farmers' market can be invoiced by the IRS on the basis of relevant credentials (meat dishes list) and certificates (mainly planting and breeding farmers' identification).

(2) the canteen purchases low value and easily consumed items (such as kitchen utensils, tables and chairs, cookers, etc.), and is credited to the "management expenses - employee remuneration welfare expenses - canteen expenses - goods expenses" subject [issuing basis: tax invoice, bank payment receipt, etc.].

Borrowing: management costs - employee pay - welfare - canteen expenses - supplies

Loan: bank deposit

Note: low value consumables are sold by a single amortization method, and the corresponding audit accounts are set up.

(3) the consumption of fuel, electricity and other expenses in the canteen shall be recorded in the items of "management expenses - employee remuneration, welfare expenses - canteen expenses - other expenses".

Borrowing: management costs - employee pay - welfare - canteen expenses - other expenses

Loan: bank deposit

4, company

It is credited to the "management fee - employee pay - welfare fee - canteen cost allocation hospitality" subject (credit), depending on the hospitality department, which is credited to the "management fee business entertainment fee" and "sales expenses business entertainment fee" and other subjects.

Borrowing: management fees - business entertainment fees and other subjects.

Loan: management cost - employee pay - welfare cost - canteen expenses - allocation of entertainment expenses

Note appended:

(1) the fixed assets (refrigerators, air conditioners, etc.) in the cafeteria are accounted for in the "fixed assets" subject, and the depreciation is recorded in the "management cost depreciation expense" subject [the basis for issuing accounts: depreciation calculation of fixed assets].

(2) the wages payable to canteen staff are recorded in the "management cost - employee pay - wage" subject [basis for payment: Payroll].

The balance formula of the company's canteen:

The total amount of canteen expenditure = the amount of "other payments - canteens" + the amount of "bank deposits" - the amount of "cash in stock".

Among them:

(1) the total amount of canteen expenditure = "management costs - employee pay - welfare allowance - food allowance" + "management costs - employee pay - welfare cost - cafeteria cost" + "management expenses - business entertainment expenses" and the sum of the total amount.

If the canteen entertainment expenses are apportioned to "sales expenses" and "

And other subjects should be added.

(2) the amount of "other payments - canteens" occurs: the amount of meals payable (loans) plus employees' supplementary meal cards.

(3) the amount of "bank deposit" occurs, that is, the Canteen Manager's account is paid by a ticket to make up the amount of his reserve fund.

(4) the amount of cash in stock, that is, the amount of cash received from the employee's supplementary card.

Four, accounting method for canteen subsidiary accounts

(1) canteen

Accounting by company.

(two) the cafeteria supplementary account can be implemented within the company (i.e. with the company), and the system of accrual basis should be applied to the external (i.e. suppliers).

(three) the first class subjects of the cafeteria supplementary account: cash (that is, funds held by the cafeteria administrator's bank card), accounts receivable (companies), accounts payable (suppliers), raw materials (ingredients), business income, business expenses and profits.

(four) the operating income of the canteen: (1) the amount of money the staff swiped for the card; (2) the settlement amount of the entertainment expenses; (3) the sale of the waste.

(five) the operating expenses of the canteen: (1) consumption of food; (2) low value and easily consumed products; (3) the repair cost of fuel, electricity, fixed assets and low value consumables.

It does not include depreciation of fixed assets, maintenance of houses and so on. If there is no separate electricity meter in the dining hall, the electricity charge will not be included in the scope of examination.

The formula for connecting the auxiliary account with the company account:

(1) the "operating expenses" of the auxiliary account of the canteen shall be equal to the sum of 3 items of food expenses, supplies and other expenses under the company's account "management expenses - employee remuneration welfare cost - canteen expenses".

(2) the "profit" (loss / profit) of the cafeteria supplementary account should be equal to the net amount (debtor / credit) of the company's account "management expenses - employee remuneration welfare cost - canteen expenses".