Accounting in the cafeteria. Enterprise canteen

"Accounting", N 5, 2002

Purchasing Products

To account for the acquisition and storage of products at the enterprise, account 41 “Goods” is used, to which subaccounts 41-1 “Goods in warehouses”, 41-2 “Goods in retail trade”, 41-3 “Containers under goods and empty” are opened. Subaccount 41-1 takes into account the availability and movement of inventory located in the storerooms of organizations providing public catering services. Subaccount 41-2 takes into account the availability and movement of goods located in the buffets of organizations engaged in public catering, i.e. those products that do not go through the canteen production cycle, but are purchased directly for resale. The same sub-account takes into account the presence and movement of glassware. Subaccount 41-3 takes into account the presence and movement of containers under goods and empty containers (except for glassware).

In trade, account 42 “Trade margin” is also used, which is intended to summarize information about trade margins (discounts, markups) on goods if they are recorded at sales prices.

In addition, it is necessary to enter a separate subaccount 4 to account 19 “Value added tax on purchased assets” to reflect the VAT amounts on purchased materials and goods for the canteen.

Let's consider an example of accounting for the purchase of goods (Table 1), hereinafter the data is conditional.

Table 1

the name of the operation	Amount, rub.	Correspondence dentia accounts	Primary document
D-t	Kit
Goods have been received, received at the warehouse (to the pantry) from suppliers, excluding VAT	100	41-1	60	Invoices from suppliers
VAT amount reflected according to capitalized goods	20	19-4	60	Invoice
Goods have been received, purchased from population	50	41-1	71	Purchasing act for f. OP-5
Markup applied for goods	15	41-1	42
Transport taken into account expenses (if according to accounting spending policy included in cost of goods)	5	41-1	76	Invoices, acts executed works
VAT amount reflected according to expenses delivery of goods	1	19-4	76	Invoice
Paid for goods supplier	120	60	51	Payment order
Services paid for delivery of goods	6	76	51	Payment order

The arrival of goods at the enterprise's canteen warehouse is carried out on the basis of suppliers' documents (invoices, invoices) or, if goods are purchased from the population, on the basis of procurement acts according to f. OP-5 (Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132). The absence of this form does not allow increasing the cost by the amount of products purchased from the population (it must be remembered that data on amounts paid to individuals must be reported to the tax authorities). The administrative document for the enterprise determines the percentage of markup. This document is considered a primary accounting document, which obliges it to have all the required details.

Formation of distribution costs

All canteen expenses are collected on account 44 “Sales expenses” (Table 2).

table 2

the name of the operation	Correspondence accounts	Primary document
D-t	Kit
Wages accrued staff pay dining room	44	70	Accrual statement wages
Accrual made unified social tax	44	69	Accrual statement wages
Tax accrued on road users	44	68	Accounting information
Depreciation of equipment	44	02	Statement depreciation accruals
Rent for production premises	44	76	Rental statement boards
Repair costs, performed by third parties organizations	44	76	Acts of fulfillment works
VAT on expenses for repair	19	76	Invoices
Repair costs, completed on our own	44	10 (70, 69, 02)	Internal defective statements, estimates, acts performed works
Write-off of expenses for public utilities (fuel, gas, electricity)	44	76	Acts of fulfillment works
VAT on expenses for public utilities	19	76	Invoices
Write-off of expenses for packaging (repair, transportation, cleaning and disinfection of containers, etc.)	44	76 (70, 69)	Acts of fulfillment works, statements payroll

In addition to these expenses, I would like to note special items of distribution costs:

• payment to medical institutions (clinics, sanitary and epidemiological stations) for medical examination of catering workers; the cost of soap, first aid kits, medicines, dressings, etc.;
• expenses for the installation and maintenance of rest rooms, boilers, tanks, washbasins, showers, locker rooms, lockers for special clothing, dryers and other equipment (the provision of these services to workers is related to the specifics of production and is provided for by the collective agreement);
• expenses for running a cash register (costs for cash roll stamps, cash receipts, cash register tapes, the cost of ink ribbon and ink for the printing mechanism of cash register machines, for the collection of cash proceeds, fees to third parties for maintenance, technical supervision and maintenance of the cash register - cash registers, etc.);
• expenses for examination and laboratory analysis of goods, products and food;
• the cost of paper napkins, paper tablecloths, disposable utensils.

Formation of the cost of canteen products and its sale

To form the cost of canteen products (directly the cost of dishes), a separate sub-account is opened at the enterprise, for example 20-1 “Main canteen production”. In addition, the costs of the canteen can be accounted for in a separate account 29 “Service production and facilities”, which will also allow the enterprise to separate costs arising directly from the main activity from the costs of the canteen.

The debit of account 29 reflects direct expenses associated with the production of products, performance of work and provision of services, as well as expenses of auxiliary production. Direct expenses are written off to account 29 from the credit of accounts for inventory accounting, settlements with employees for wages, etc. Expenses of auxiliary production are written off to account 29 from the credit of account 23 “Auxiliary production”.

In the accounting policy, the organization must determine in which account these costs will be taken into account. If employees of an organization eat for free in the canteen, then it is advisable to keep records on account 29. If, in addition to employees, representatives of third-party organizations eat in the canteen, then records should be kept on account 20 “Main production” (Table 3).

Table 3

Name operations	Sum, rub.	Correspondence accounts	Primary document
D-t	Kit
Products transferred from warehouse in dining room	200	20-1	41-1	Invoice for release of goods according to f. OP-4
Cost written off products, used in production	200	90-2	20-1	Sales deed and release of products kitchens by f. OP-11
Revenue received to the cashier	300	50	90-1	Cash register tape apparatus
Amount written off markups, relating to implemented products	20	90-2	42 (reverse)	Based special calculation
Costs written off appeals	50	90-2	44	Accounting reference
Tax accrued on added price	48	90-3	68-1	Accounting reference
Tax accrued from sales	15	90-3	68-2	Accounting reference
Defined financial result	7	90-9	99	Accounting reference

When transferring products from warehouse to production, an “Invoice for goods release” is drawn up according to f. OP-4. Even if the organization does not have a warehouse directly, the products are first stored in the canteen, and only then transferred to production. In the future, the invoice data will be shown in the final document (name of products, quantity and cost at accounting or sales prices).

The head of canteen production daily draws up a “plan-menu” according to f. OP-2 for the upcoming working day.

The cost of dishes in the plan - the menu is taken from the calculation cards according to f. OP-1. A calculation card can be compiled based on the cost of raw materials per hundred dishes to most accurately determine the price of one dish. The correctness of each calculation of the price of a dish is confirmed by the signatures of the production manager and the person making the calculation, and approved by the head of the organization.

"Act on the sale and release of kitchen products" f. OP-10 is used in restaurants, cafes and other public catering organizations, where a form of settlements with consumers is used, which allows obtaining data on the sale of kitchen products by name, quantity and cost.

"Act on the sale of finished kitchen products for cash" f. OP-12 is used in organizations for quantitative and cost accounting of sales of finished kitchen products for each item.

For the most complete control, at the end of each working day, the production manager must draw up a “Record of movement of products and containers in the kitchen (product report)” according to f. OP-14 in value terms. The balance at the beginning of the day is transferred to this statement from the previous statement or from the inventory list, if the statement is compiled after the inventory. The incoming part of the statement is filled out according to the incoming documents, indicating their numbers (in particular, invoices for the release of goods according to form OP-4). The expense part of the statement records the final data of acts of sale (sale) of finished products for cash, as well as data on releases by bank transfer (to buffets, branches, etc.), invoices for the return of products and containers to the pantry. The balance according to accounting data at the end of the day is determined by subtracting the amount “Total in expenses” from the receipt of the balance.

The following forms must also be completed:

• "Act on damage, scrap and loss of dishes and utensils" according to f. OP-8;
• "Control calculation of spices and salt" according to f. OP-13;
• "Act on the transfer of goods and containers upon change of the financially responsible person" according to f. OP-18.

To calculate the amount of markup related to sold goods (sold overlay), a special calculation method is used. It looks like this:

1. The opening balance and credit turnover in account 42 “Trade margin” (amount A) are summed up.
2. The final balances on accounts 41-1 “Goods in warehouses” and 20-1 “Main production of the canteen” are summed up, the credit turnover on account 20-1 (amount B).
3. The average percentage of trade margin is determined by the formula:

A: B x 100.

1. The realized overlay is determined: the cost of goods sold is multiplied by the average percentage of the trade margin.

It should be especially noted that in the canteens, in addition to their own production, various products are sold without processing. Unlike the production activities of the canteen, this operation is trade, and such goods must be credited to account 41-2 “Goods in retail trade.” In the future, when they are implemented, a record will be made D-ac. 46, Kt. 41-2.

A.Yu.Gribkov Auditor of the company "Finance M"

A.P.Golikov

Auditor of the company "Finance M"

"Accounting", 2002, No. 5

Purchasing Products

To account for the acquisition and storage of products at the enterprise, account 41 “Goods” is used, to which subaccounts 41-1 “Goods in warehouses”, 41-2 “Goods in retail trade”, 41-3 “Containers under goods and empty” are opened. Subaccount 41-1 takes into account the availability and movement of inventory located in the storerooms of organizations providing public catering services. Subaccount 41-2 takes into account the availability and movement of goods located in the buffets of organizations engaged in public catering, i.e. those products that do not go through the canteen production cycle, but are purchased directly for resale. The same sub-account takes into account the presence and movement of glassware. Subaccount 41-3 takes into account the presence and movement of containers under goods and empty containers (except for glassware).

In trade, account 42 “Trade margin” is also used, which is intended to summarize information about trade margins (discounts, markups) on goods if they are recorded at sales prices.

In addition, it is necessary to enter a separate subaccount 4 to account 19 “Value added tax on purchased assets” to reflect the VAT amounts on purchased materials and goods for the canteen.

Let's consider an example of accounting for the purchase of goods (Table 1), hereinafter the data is conditional.

the name of the operation	Amount, rub.	Correspondence dentia accounts		Primary document
		D-t	Kit
Goods have been received, received at the warehouse (to the pantry) from suppliers, excluding VAT.	100	41-1	60	Invoices from suppliers.
VAT amount reflected according to capitalized goods.	20	19-4	60	Invoice - invoice.
Goods have been received, purchased from population.	50	41-1	71	Purchase act according to f. OP-5.
Markup applied for goods.	15	41-1	42	Invoices, acts executed works.
Transport taken into account expenses (if according to accounting spending policy included in cost of goods).	5	41-1	76	Invoices, acts executed works.
VAT amount reflected according to expenses delivery of goods.	1	19-4	76	Invoice
Paid for goods to the supplier.	120	60	51	Payment order
Services paid for delivery of goods.	6	76	51	Payment order

The arrival of goods at the enterprise's canteen warehouse is carried out on the basis of suppliers' documents (invoices, invoices) or, if goods are purchased from the population, on the basis of procurement acts according to f. OP-5 (Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132). The absence of this form does not allow increasing the cost by the amount of products purchased from the population (it must be remembered that data on amounts paid to individuals must be reported to the tax authorities). The administrative document for the enterprise determines the percentage of markup. This document is considered a primary accounting document, which obliges it to have all the required details.

Formation of distribution costs

All canteen expenses are collected on account 44 “Sales expenses” (Table 2).

the name of the operation	Account correspondence		Primary document
	D-t	Kit
Wages accrued pay for canteen staff.	44	70	Accrual statement wages.
The unified social tax has been calculated.	44	69	Accrual statement wages.
Tax on road users has been assessed.	44	68	Accounting information.
Depreciation of equipment.	44	02	Statement depreciation accruals.
Rent for industrial premises.	44	76	Rental statement fees.
Expenses for repairs performed by third parties.	44	76	Acts of fulfillment works
VAT on repair costs.	19	76	Invoices
Expenses for repairs carried out in-house.	44	10 (70, 69, 02)	Internal defective statements, estimates, acts performed works
Write-off of expenses for public utilities (fuel, gas, electricity).	44	76	Acts of fulfillment works
VAT on expenses for public utilities.	19	76	Invoices.
Write-off of expenses for packaging (repair, transportation, cleaning and disinfection of containers, etc.).	44	76 (70, 69)	Acts of fulfillment works, statements salary calculations.

In addition to these expenses, I would like to note special items of distribution costs:

• payment to medical institutions (clinics, sanitary and epidemiological stations) for medical examination of catering workers; the cost of soap, first aid kits, medicines, dressings, etc.;
• expenses for the installation and maintenance of rest rooms, boilers, tanks, washbasins, showers, locker rooms, lockers for special clothing, dryers and other equipment (the provision of these services to workers is related to the specifics of production and is provided for by the collective agreement);
• expenses for running a cash register (costs for cash roll stamps, cash receipts, cash register tapes, the cost of ink ribbon and ink for the printing mechanism of cash register machines, for the collection of cash proceeds, fees to third parties for maintenance, technical supervision and maintenance of the cash register - cash registers, etc.);
• expenses for examination and laboratory analysis of goods, products and food;
• the cost of paper napkins, paper tablecloths, disposable utensils.

Formation of the cost of canteen products and its sale

To form the cost of canteen products (directly the cost of dishes), a separate sub-account is opened at the enterprise, for example 20-1 “Main canteen production”. In addition, the costs of the canteen can be accounted for in a separate account 29 “Service production and facilities”, which will also allow the enterprise to separate costs arising directly from the main activity from the costs of the canteen.

The debit of account 29 reflects direct expenses associated with the production of products, performance of work and provision of services, as well as expenses of auxiliary production. Direct expenses are written off to account 29 from the credit of accounts for inventory accounting, settlements with employees for wages, etc. Expenses of auxiliary production are written off to account 29 from the credit of account 23 “Auxiliary production”.

In the accounting policy, the organization must determine in which account these costs will be taken into account. If employees of an organization eat for free in the canteen, then it is advisable to keep records on account 29. If, in addition to employees, representatives of third-party organizations eat in the canteen, then records should be kept on account 20 “Main production” (Table 3).

Name operations	Amount, rub.	Account correspondence		Primary document
		D-t	Kit
Products transferred from warehouse in dining room	200	20-1	41-1	Invoice for release of goods according to f. OP-4.
Cost written off products, used in production.	200	90-2	20-1	Sales deed and release of products kitchens by f. OP-11.
Revenue received to the cashier.	300	50	90-1	Cash register tape apparatus.
Amount written off markups, relating to implemented products.	20	90-2	42 (reversible)	Based special calculation.
Costs written off appeals.	50	90-2	33	Accounting reference.
Tax accrued on added price.	48	90-3	68-1	Accounting reference.
Tax accrued from sales	15	90-3	68-2	Accounting reference.
Defined financial result.	7	90-9	99	Accounting reference.

When transferring products from warehouse to production, an “Invoice for goods release” is drawn up according to f. OP-4. Even if the organization does not have a warehouse directly, the products are first stored in the canteen, and only then transferred to production. In the future, the invoice data will be shown in the final document (name of products, quantity and cost at accounting or sales prices).

The head of canteen production daily draws up a “plan-menu” according to f. OP-2 for the upcoming working day.

The cost of dishes in the plan - the menu is taken from the calculation cards according to f. OP-1. A calculation card can be compiled based on the cost of raw materials per hundred dishes to most accurately determine the price of one dish. The correctness of each calculation of the price of a dish is confirmed by the signatures of the production manager and the person making the calculation, and approved by the head of the organization.

"Act on the sale and release of kitchen products" f. OP-10 is used in restaurants, cafes and other public catering organizations, where a form of settlements with consumers is used, which allows obtaining data on the sale of kitchen products by name, quantity and cost.

"Act on the sale of finished kitchen products for cash" f. OP-12 is used in organizations for quantitative and cost accounting of sales of finished kitchen products for each item.

For the most complete control, at the end of each working day, the production manager must draw up a “Record of movement of products and containers in the kitchen (product report)” according to f. OP-14 in value terms. The balance at the beginning of the day is transferred to this statement from the previous statement or from the inventory list, if the statement is compiled after the inventory. The incoming part of the statement is filled out according to the incoming documents, indicating their numbers (in particular, invoices for the release of goods according to form OP-4). The expense part of the statement records the final data of acts of sale (sale) of finished products for cash, as well as data on releases by bank transfer (to buffets, branches, etc.), invoices for the return of products and containers to the pantry. The balance according to accounting data at the end of the day is determined by subtracting the amount “Total in expenses” from the receipt of the balance.

The following forms must also be completed:

• "Act on damage, scrap and loss of dishes and utensils" according to f. OP-8;
• "Control calculation of spices and salt" according to f. OP-13;
• "Act on the transfer of goods and containers upon change of the financially responsible person" according to f. OP-18.

To calculate the amount of markup related to sold goods (sold overlay), a special calculation method is used. It looks like this:

1. The opening balance and credit turnover in account 42 “Trade margin” (amount A) are summed up.
2. The final balances on accounts 41-1 “Goods in warehouses” and 20-1 “Main production of the canteen” are summed up, the credit turnover on account 20-1 (amount B).
3. The average percentage of trade margin is determined by the formula: A: B x 100.
4. The realized overlay is determined: the cost of goods sold is multiplied by the average percentage of the trade margin.

It should be especially noted that in the canteens, in addition to their own production, various products are sold without processing. Unlike the production activities of the canteen, this operation is trade, and such goods must be credited to account 41-2 “Goods in retail trade.” In the future, when they are implemented, a record will be made D-ac. 46, Kt. 41-2.

A. P. Golikov
Auditor of the company "Finance M"

What are the main options for automating accounting in public catering?

Basically, several options for automating catering accounting are used. All of them are based on the choice of software and on determining the amount of functionality that will be used for automation based on a particular software product. Below are two accounting options, provided that the software products are developed on the 1C platform.

Option 1. Maintaining accounting (tax) accounting and specialized catering accounting in one program

The advantages of this option:

• there is no need to download data on food service turnover from other programs. This is an important parameter, because There are often problems with the correspondence of data from a specialized catering program with data in an accounting program (hereinafter referred to as Accounting). In addition, if an organization does not have a clearly established process for operational document management in programs, then it is often necessary to correct data in previous periods, and then transfer the entire array of documents to the current time in the Back Office, which often leads to the fact that this entire array is necessary also upload to the Accounting Department and also repost there;

Disadvantages of this option:

• in the case of a catering add-on in Accounting (for example, in “1C: Enterprise Accounting 8”), problems arise with release updates in the case of even small additions and corrections in the software modules of the catering unit. Quite often (with almost any implementation) something needs to be improved for a specific customer, and mainly in the catering unit. The problem is quite serious, because... as a result, it is no longer possible to update Accounting to a new release and, as a result, all reporting (accounting, tax and statistical) is prepared manually from another program;

  a complex mechanism for working with negative balances for ingredients and goods. In some specialized programs for catering accounting (hereinafter referred to as Back Office), working with negative balances for ingredients and goods is much easier and more convenient than in accounting ones.

Option 2. Maintaining accounting (tax) accounting and specialized catering accounting in different programs

The advantages of this option:

• the ability to freely change the Back Office for a specific customer. Even if a Back Office is purchased and then changes are made to it for a specific customer, the Back Office releases themselves, as a rule, come out quite rarely, and sometimes the program is not even updated due to the lack of need to expand the functionality;

  The functionality of a separate Back Office, as a rule, is much broader than the built-in catering unit in 1C: Accounting 8. This is due to the fact that the development of a catering block in the accounting program is limited by the Accounting configuration itself;
  

  It is possible in some developments of Back Office programs to upload documents to “1C: Accounting 8” not by specific item, but by consolidated items in terms of VAT rates. At the same time, the accounting program reflects the total accounting of the movements of the catering turnover, and in the Back Office - the quantitative and total accounting. This mechanism significantly reduces the amount of data reflected in Accounting and the movements themselves are quite convenient for analysis.
  

Disadvantages of this option:

• the need to upload into an accounting program. Here it is recommended to choose a Back Office with the ability to automatically upload with a customizable upload interval.

(Click on the diagram, it will open in a new window)

What main accounting accounts are recommended to be used for food service turnover movements?

Is it necessary to use account 42 in catering accounting?

Based on work experience, it is not recommended to use this account when providing public catering services. The 42nd account was mainly used in non-automated retail outlets with the total method of reflecting the accounting of goods turnover. But when automating public catering, sales accounting programs (Front Office) are usually installed at points of sale. These programs are closely connected with Back Offices and upload sales data by product range automatically. Accounting for trade turnover in this case is carried out in quantitative and total terms. Thus, there is no need to use the 42nd account (see below for more details).

Is it necessary to use account 43 in catering accounting?

As part of the provision of public catering services, there is no sale of finished products as such, but in fact a public catering service is provided, so the cost of ready-made meals does not need to be accounted for separately. In this case, for example, if the sale is made at the point of production, then the cost can be immediately written off at the time the release is reflected with sales:

Postings in public catering

D 20 – K 41.01 (writing off ingredients for production);

D 90.02 – K 20 (cost of products sold).

In addition, movements on account 43 complicate accounting, including the fact that the items on this account must be adjusted at cost at the end of the month, and adjusting movements on account 90.02 also arise here.

Based on these considerations, we do not recommend using the 43rd account (see below for more detailed information).

On which account is it better to reflect products: on the 10th or on the 41st?

There is no clear answer to this question. Catering organizations currently determine on their own which account to keep track of ingredients. We propose to keep records of products at production points on account 41.01, in buffets (stores) on account 41.02. In this case, as mentioned above, without using the 42nd account (see below for more detailed information).

Which accounts are best used to record expenses? How to use the 20th and 44th bills in catering? What to do with the remaining WIP?

To account for costs in public catering, we recommend using two accounts: account 20.01 and account 44.01. In this case, account 20.01 reflects only the cost of raw materials necessary for the manufacture of products, and account 44.01 is used for all other expenses. It is assumed that the 20th account should reflect the cost of raw materials only immediately at the time of production. In this case, the product movement pattern is approximately as follows:

to reflect the receipt of products at the point of production, the 41st account is used;

the very moment of transfer of products from the pantry of the production point to the kitchen is not reflected in the program;

movement on the 20th account is made only at the moment the production is reflected in the program. If production is combined with sales (this operation is reflected automatically provided that the Front Office system is implemented in the organization), then at the same time the cost of manufactured products is written off from account 20 to account 90.02.

For more detailed accounting of costs by department, it is recommended at the initial stage of automation to choose software that provides end-to-end accounting by department throughout the entire chart of accounts (for example, “1C: Enterprise Accounting KORP, rev. 3.0”). In this case, it is possible to directly distribute part of the costs (salaries, materials, depreciation, etc.) to departments at the time the costs themselves are entered.

Remains of work in progress at the end of the month in production warehouses are quite possible and arise mainly in the following situations:

the organization has its own workshops that are engaged only in the production of products (confectionery shop, bakery shop, etc.);

at the end of the month, at the point of production, products are released without sales, which for some reason must be reflected in the program;

semi-finished products with a sufficiently long shelf life are produced;

• To exclude the reflection of WIP balances for semi-finished products on the 20th account, as well as for more detailed accounting of semi-finished products, it is recommended to actively use the 21st account. Otherwise, you will have to transfer the balance of the work in progress of some semi-finished product from one month to another for a long time (for example, in the case of reflecting the operation of pickling vegetables).

Postings for the main business transactions of food service turnover

Below is a list of transactions for the main business transactions of the turnover of products, goods, dishes and semi-finished products in public catering. The following is accepted:

accounts 21 and 20 are used only at production points;

count 43 is not used;

account 41.02 is used only in shops and buffets;

account 41.01 is used only at production points and central warehouses.

• Postings in public catering upon receipt of products and goods from suppliers

D 41.01 (41.02) – K 60 – receipt of products and goods from the supplier, net of VAT, to production points and central warehouses (41.01), to shops and buffets (41.02);

D 19.03 – K 60 – reflection of VAT on purchased inventories;

• Receipt of products and goods from employees

D 41.01 (41.02) – K 71.01 – receipt of products and goods from an employee, net of VAT, to production points and central warehouses (41.01), to shops and buffets (41.02);

D 19.03 – K 71.01 – reflection of VAT on purchased inventories;

• Postings in public catering when posting products and goods, dishes and semi-finished products

  D 41.01 (41.02, 20.01, 21) – K 91.01

  - posting of products and goodsto production points and central warehouses (41.01), to shops and buffets (41.02);
  

  - posting of dishesto production points (20.01), central warehouses (41.01), to shops and buffets (41.02);
  

  - posting of semi-finished productsto production points (21), central warehouses (41.01), to shops and buffets (41.02);

Note: taking into account the fact that separate accounting of dishes on the 43rd account is not provided for in this scheme, and also that buffets and shops are mainly retail trade, and central warehouses are the accounting of goods and products, then accounting for semi-finished products and dishes in central warehouses, canteens and shops, according to this scheme, it is maintained only in accounts 41.01 and 41.02;

• Output

D 20.01 (21) – K 41.01 (21)– reflection of the release of dishes (semi-finished products) at production points;

• Moving products and goods

D 41.01 (41.02) – K 41.01 (41.02)– movements of products and goods through central warehouses and production points are reflected on account 41.01, for buffets and shops on account 41.02;

• Wiring in catering when moving dishes and semi-finished products

D 41.01 (41.02, 20, 21) – K 41.01 (41.02, 20, 21)– movements of dishes and semi-finished products at production points are reflected on accounts 20 and 21, respectively, in central warehouses and buffets (shops) – on accounts 41.01 and 41.02, respectively;

• Sales of products and goods, dishes and semi-finished products in catering accounting

D 90.02 – K 41.01 (41.02, 20, 21)– write-off of the cost of products, goods, dishes and semi-finished products;

D 90.03 – K 68.02 – VAT charged on sales;

• Retail sales
  

  D 62.R – K 90.01 – reflection of revenue from retail sales;

  D 50.02 – K 62.R – reflection of cash payment in the operating cash desk;

  D 57.03 – K 62.R – reflection of non-cash payment by payment card;

• Wholesale sales

  D 62.01 – K 90.01 – reflection of revenue from wholesale sales;

• Write-off of products and goods, dishes and semi-finished products in catering accounting

D 94 – K 41.01 (41.02, 20, 21)– write-off of the cost of products, goods, dishes and semi-finished products.

Exchange scheme "ReBiKa. Back office for catering CORP " -> "1:C Enterprise accounting 8 CORP "

(Click on the diagram "Wirings in public catering", it will open in a new window)

Buy software for automation of public catering, organize accounting in public catering: Natalya +7 9 200 183 200, or fill out an application from the website.

Organization of accounting in cafes, bars, fast foods

Accounting for food stamps, accounting for benefits and subsidies in canteens

Normative base

According to paragraph 1 of Art. 21 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ), documents in the field of accounting regulation include:

federal standards;

standards of an economic entity.

According to paragraph 5 of Art. 21 of Law No. 402-FZ, the specifics of the application of federal standards in certain types of economic activity must be consistent with industry standards. To date, such standards have not been adopted for public catering establishments.

According to paragraph 1 of Art. 30 of Law No. 402-FZ, until the approval of industry standards, the rules of accounting and reporting approved before the entry into force of Law No. 402-FZ are applied. In the Information of the Ministry of Finance of Russia No. PZ-10/2012 “On the entry into force on January 1, 2013 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” it is explained that the specified rules for maintaining accounting records and drawing up financial statements ( financial statements are applied to the extent that does not contradict Law No. 402-FZ.

Document's name	What is approved
Methodology for accounting for raw materials, goods and production in mass catering enterprises of various forms of ownership (hereinafter referred to as Methodology for accounting for raw materials)	Approved by Roskomtorg on August 12, 1994 No. 1-1098/32-2
Basic provisions for accounting of raw materials (products), goods and production in public catering establishments (hereinafter referred to as the Basic Provisions)	Approved by Order of the USSR Ministry of Trade dated November 13, 1986 No. 260
	Approved by letter of Roskomtorg dated July 10, 1996 No. 1-794/32-5
	Approved by the Board of the Central Union of the Russian Federation on 06.06.1995 No. TsSTs-27

Before the appearance of the relevant industry recommendations, the Ministry of Finance of the Russian Federation allowed business entities to use old methods for accounting purposes by issuing Letter No. 16-00-13/03 dated April 29, 2002 “On the application of regulatory documents governing the issues of accounting for production costs and calculating production costs (works, services)".

Having analyzed the possibility of using methodological recommendations for accounting in public catering, we come to the conclusion that they can be applied only to the extent that does not contradict Law No. 402-FZ.

Specifics of catering

In further discussions, we will proceed from the fact that catering enterprises do not sell products (prepared culinary dishes, products, drinks) as such, but provide catering services. GOST 31985-2013 "Interstate standard. Public catering services. Terms and definitions" (entered into force on January 1, 2015 by Order of Rosstandart dated June 27, 2013 No. 191-st) such a service means the result of the activities of catering enterprises (legal entities or individual entrepreneurs ) to meet consumer needs for public catering products, to create conditions for the sale and consumption of these products, as well as purchased goods, for leisure and other additional services. It is also stated here that public catering products include culinary products (culinary semi-finished products, culinary products, dishes), bakery and confectionery products, drinks produced by catering organizations.

OK 029-2014 (NACE Rev. 2) "All-Russian classifier of types of economic activities", approved by Order of Rosstandart dated 01/31/2014 No. 14-st (applied from 02/01/2014 to 12/31/2016 on a voluntary basis, from 01/01/2017 - mandatory order), the following classification of public catering services is provided:

• restaurant services and food delivery services (subclass 56.1);
• services for the supply of public catering products and catering for special events and other catering services (subclass 56.2);
• Beverage serving services (division 56.3).

Thus, accounting at a public catering enterprise should be based on the fact that as part of the provision of public catering services, finished products are not sold as such, but a service is provided.

The need to use account 42 “Trade margin” in public catering from the point of view of legislation

The turnover of public catering enterprises reflects in monetary terms the volume of sales of own-produced products and purchased goods to consumers. The main part of the public catering turnover is made up of lunch and other products of own production, produced in the kitchen or in other production workshops. Purchased goods are only an additional assortment to our own products.

Clause 13 of PBU 5/01 “accounting for inventories” allows trade organizations to keep records of goods at purchase or sale prices (reflecting trade margins.) There is no reservation for public catering establishments.

Clause 4.1 Methodology for accounting for raw materials, goods and production in mass catering enterprises of various forms of ownership (Approved by Roskomtorg on August 12, 1994 No. 1-1098/32-2) establishes that accounting for products and goods in the pantry is carried out at free selling prices, regulated retail prices and free purchasing prices. The difference between the accounting value and the cost of purchasing products and goods when used as the accounting selling price is reflected in account 42 “Trade margin”.

When accounting for products at purchase prices, the enterprise itself sets the selling price of the products. In this case, gross income is determined as the difference between the amounts of revenue from goods sold at sales prices (subaccount 90-1 “Revenue”) and those purchased at purchase prices.

Products (goods) are accounted for in the generally established manner on account 41 “Goods” at the purchase price, and all expenses related to these goods are accounted for on account 44 “Sales expenses”.

Sold products (goods) are written off to the debit of subaccount 90-2 “Cost of sales” at the purchase price from the credit of account 41 “Goods”. Costs recorded on account 44, attributable to goods sold, are written off to the debit of subaccount 90-2.

When accounting for goods at sales prices, gross income is called realized trade surplus; it is formed after the sale of goods. When excluding distribution costs from gross income, income from goods sold occurs.

The trade margin related to sold products and goods is written off on the credit of account 42 “Trade margin” to the debit of account 90 “Sales”.

Thus, a public catering organization has the right not to use account 42 “Trade margin”, having fixed in its accounting policy the option of accounting for goods at purchase prices.

Since, as part of the provision of public catering services, there is no sale of finished products as such, but in fact a public catering service is provided, therefore the cost of ready-made dishes, products, drinks is not separately accounted for and, accordingly, may not be reflected on account 43.

Confirmation that catering enterprises should not use account 43 to organize accounting can be found in the Methodology for accounting for raw materials, goods and production in public catering enterprises of various forms of ownership (Approved by Roskomtorg on August 12, 1994 No. 1-1098/32-2) and in Basic provisions for accounting of raw materials (products), goods and production in public catering establishments (Approved by Order of the USSR Ministry of Trade dated November 13, 1986 No. 260). The methodology is a normative document regulating the accounting of raw materials, goods and production of products at mass catering enterprises of various forms of ownership. The basic provisions establish the procedure for documenting and accounting for raw materials, products and goods at public catering establishments. At the same time, both documents contain correspondence of accounting accounts for the accounting of products, goods and turnover at public catering establishments.

There are currently no more recent current industry documents regulating the organization of accounting at catering enterprises. This approach does not contradict the requirements of current regulatory legal acts on accounting.

Thus, public catering organizations may not reflect finished products on account 43 “Finished products”.

Catering organizations must evaluate and reflect in the accounting of purchased products (raw materials) in accordance with clause 5 of PBU 5/01 “accounting for inventories.” According to this accounting standard, all inventories (which also include products used in public catering for the manufacture of products) are accepted for accounting at actual cost.

In practice, many public catering organizations take into account both purchased goods and raw materials (products from which catering products are subsequently made) on account 41 “Goods”, although in this case food products (raw materials) should be classified specifically as inventories and kept it is accounted for accordingly on account 10 “Materials”. Indeed, according to Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the Chart of Accounts for accounting of financial and economic activities of an organization and instructions for its application”:

“account 41 “Goods” is intended to summarize information about the availability and movement of inventory items purchased as goods for sale. This account is used mainly by organizations engaged in trading activities, as well as organizations providing public catering services.”

According to this definition, account 41 “Goods” should only include purchased goods intended for resale. Moreover, accounting for purchased goods is possible either at the purchase price or at the selling price, taking into account the trade margin. The legislation provides for such accounting of goods.

This method of accounting for products (raw materials) on account 41 “Goods” comes “from the past.” can be explained. The fact is that until Chapter 25 “Organizational Income Tax” of the Tax Code of the Russian Federation came into force, the Regulation on the composition of costs was in force, approved by Decree of the Government of the Russian Federation of August 5, 1992 No. 552, on the basis of which various industry-specific guidelines were developed. For public catering enterprises, these were Methodological recommendations for accounting costs included in distribution and production costs, and financial results at trade and public catering enterprises, approved by Roskomtorg and the Ministry of Finance of the Russian Federation dated April 20, 1995 No. 1-550/32-2 , as well as the Methodology for accounting for raw materials, goods and production in mass catering enterprises of various forms of ownership, approved by the industry center for advanced training of trade workers of the Committee of the Russian Federation on Trade on August 12, 1994 No. 1-1098/32-2, which was mentioned earlier.

It was these regulatory documents for public catering organizations that provided for the possibility of taking into account raw materials, both in purchase prices and at sales prices, taking into account the trade margin. And since it was possible to account for raw materials taking into account the trade margin, naturally, account 41 “Goods” arose in correspondence with account 42 “Trade margin”.

Otherwise, the issue of accounting for raw materials in relation to public catering has not yet been resolved, so the organization has the right to solve it independently.

Based on all of the above, we can conclude that public catering organizations, at the moment, determine independently how products (raw materials) are accounted for, either by the purchase price and reflected on account 10 “Materials” or account 41 “Goods”, or at the selling price with the addition of a trade margin and, accordingly, reflected in account 41 “Goods”. The chosen method of accounting for products (raw materials) must be recorded in the organization’s accounting policy.

Abbreviations:

Methodology for cost accounting - “Methodology for accounting for raw materials, goods and production in mass catering enterprises of various forms of ownership”, approved by Roskomtorg on August 12, 1994 No. 1-1098/32-2;

Basic provisions - “Basic provisions for accounting of raw materials (products), goods and production in public catering establishments”, approved by Order of the USSR Ministry of Trade dated November 13, 1986 No. 260.

In accordance with the Instructions for the application of the current Chart of Accounts (approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n), the debit of account 20 reflects:

• direct expenses related directly to the production of products, performance of work and provision of services (written off from the credit of inventories accounts, settlements with employees for wages, etc.). Catering enterprises, in addition to the costs of raw materials, can include as direct expenses the wages of production workers and deductions from them to state extra-budgetary funds, the costs of purchasing fuel and energy used for technological purposes;
• expenses of auxiliary productions (transferred from the credit of account 23 “Auxiliary productions”). account 23 can be used, in particular, to account for the costs of production that provide services with various types of energy (electricity, steam, gas, air, etc.), transport services, and repair of fixed assets;
• indirect costs associated with the management and maintenance of the main production (written off to account 20 from accounts 25 “General production expenses” and 26 “General expenses”). Let us allow the transfer of expenses accumulated on account 26 to the debit of account 90 “Sales” as conditionally constant, which should be enshrined in the accounting policy of the enterprise;
• losses from defects (preliminarily reflected in account 28 “Defects in production”).

The accounting regulations do not contain more detailed explanations of how the cost of services should be formed (including which specific expenses are classified as direct expenses and which ones are classified as indirect). However, this must be done, since by virtue of clause 8 of PBU 10/99 “Expenses of the organization”, when generating expenses for ordinary activities, their grouping by economic elements must be ensured, and for management purposes in accounting, expense accounting is organized by cost items. (The list of cost items is established by the organization independently.)

Accounting is the formation of documented, systematized information about the objects provided for by this Federal Law, in accordance with the requirements established by this Federal Law, and the preparation of accounting (financial) statements on its basis” (clause 2 of Article 1 of Law No. 402-FZ). The object of accounting in accordance with Art. 5 of Law No. 402-FZ are the facts of economic life. Based on this, the process of producing public catering services should be reflected in the organization’s accounting records.

The Cost Accounting Methodology and Basic Provisions offer a different procedure for cost accounting on account 20, which is used by many public catering enterprises. From the text of these documents it follows that catering enterprises in the debit of account 20 should reflect only the cost of raw materials necessary for the manufacture of products (transferred to production (to the kitchen)). The remaining expenses arising as part of the provision of catering services are reflected in account 44 and written off from this account to financial results.

The accounts presented in the Basic Provisions and the Methodology for Correspondence are interconnected with the requirements (respectively):

• Chart of accounts for accounting production and economic activities of associations, enterprises and organizations, and Instructions for its application, approved by Order of the USSR Ministry of Finance dated March 28, 1985 N 40 (lost force from January 1, 1993);
• Chart of accounts for accounting of financial and economic activities of enterprises and Instructions for its application, approved by Order of the USSR Ministry of Finance dated November 1, 1991 N 56 (applicable from January 1, 1993). Organizations switched to the familiar Chart of Accounts during 2001.

In the comments to bill 20 “Main production”, presented in the Instructions approved by Order of the USSR Ministry of Finance No. 40, the following instructions were given for public catering establishments. The debit of account 20 reflects the accounting cost of raw materials received by the kitchen, and the credit reflects the cost of raw materials (at accounting prices) used to prepare sold dishes. In this case, only the costs of raw materials are taken into account in this account. The balance on account 20 shows the value of the balances of unprocessed raw materials, raw materials in semi-finished products and unsold finished products. Expenses for preparing food and expenses for selling products at public catering establishments are reflected in account 44 “Distribution costs”.

Based on the Instructions approved by Order of the USSR Ministry of Finance No. 56, public catering enterprises had to use account 20 to account for the costs of producing their own products (in terms of raw materials and materials).

It can be assumed that the described accounting procedure was dictated, in particular, by the fact that catering enterprises took into account the cost of raw materials on account 20 at the accounting price (the cost was formed using a trade margin, the amount of which is the difference between the selling price and the purchase price of the product. In Soviet times At times, this approach was used almost everywhere.

According to the Instructions approved by Order of the USSR Ministry of Finance No. 40, the balance on account 20 for catering organizations shows the cost of the balance of unprocessed raw materials, raw materials in semi-finished products and unsold finished products. And the modern Instructions for using the Chart of Accounts states: account balance 20 at the end of the month shows the value of work in progress. (The same is indicated in the Instructions approved by Order of the USSR Ministry of Finance No. 56.) In this regard, the question arises: can an enterprise providing catering services have an account balance of 20?

The answer depends on the possibility of attributing the costs of providing services to work in progress. Clause 63 of the Regulations on accounting and financial reporting in the Russian Federation (approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n) states that products (works) that have not passed all stages (phases, redistributions) provided for by the technological process, as well as incomplete products that have not passed testing and technical acceptance are classified as work in progress. As we can see, the Russian regulatory legal act on accounting does not contain any indication that a service at a certain stage can be considered work in progress. But such a clause is presented in paragraph 37 of IFRS (IAS) 2 “Inventories” (put into effect on the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated November 25, 2011 No. 160n): inventories of a service provider can be accounted for as work in progress. Moreover, these inventories include the costs of providing services (as described in clause 19), for which the enterprise has not yet recognized the corresponding revenue (clause 8 of IAS 2).

The right to use IFRS standards on issues not regulated by accounting provisions is enshrined in paragraph 7 of PBU 1/2008 “accounting policies of the organization.”

Based on clause 64 of the Regulations on accounting and financial reporting in the Russian Federation, work in progress in mass and serial production can be reflected in the balance sheet:

• according to actual or standard (planned) production cost;
• by direct cost items;
• at the cost of raw materials, materials and semi-finished products.

Catering enterprises can choose the latter option for valuing work in progress. When you select it, it turns out that account 20 at the end of the reporting period may include the cost of raw materials that have not yet been used in the preparation of dishes, are being processed, or have been used to prepare products that have not yet been sold. The remaining costs incurred in the process of providing catering services should be written off as a debit to account 90 (recognized in the income statement). By the way, with such an assessment of work in progress balances, the choice of cost accounts to reflect these expenses (20, 25, 26) cannot affect the financial result of the activity. However, this does not mean that an accountant can reflect expenses on one or another cost accounting account arbitrarily, since, as we indicated earlier, the accounting method must be economically justified.

In addition, it is worth emphasizing once again that if you are guided by the Methodology for Accounting for Raw Materials, then on account 20 “Main production”, catering organizations should reflect only the cost of raw materials necessary for the manufacture of products, and all other expenses should be reflected on account 44 “Sales expenses”, and then write them off to the financial result.

From all of the above we can draw the following conclusion. Costs associated with the provision of catering services should be reflected in the corresponding cost accounting accounts, mainly with the choice of one of two options: 20, 23, 25, 26, 28 or 20, 44 (while on the 20th account at the end of the month there may remain work in progress). The choice of option depends on the economically sound classification of costs developed by the enterprise and their grouping into costing items used to calculate the cost of services.

If the organization accounts for finished products at actual cost, make the following entries: Debit 43 Credit 29 – products of service industries and farms are capitalized; Debit 23 (25, 26, 29, 44...) Credit 43 – the cost of products produced by service production and households is taken into account as part of the expenses of the corresponding structural divisions. If the organization accounts for finished products at standard cost, make the following entries: Debit 43 (43 subaccount “Finished products at standard cost”) Credit 40 (29) – products of service industries and farms are capitalized at standard cost; Debit 23 (25, 26, 29, 44...) Credit 43 (43 subaccount “Finished products at standard cost”) – the standard cost of products produced by service production and households is taken into account as part of the expenses of the relevant structural divisions.

Canteen: cost accounting from raw materials to finished dishes

This norm states that other costs include the costs of maintaining the premises of public catering facilities serving labor collectives (including the amount of accrued depreciation, costs of repairing the premises, costs of lighting, heating, water supply, electricity, as well as fuel for cooking) , if such expenses are not taken into account in accordance with Art. 275.1 Tax Code of the Russian Federation. This is stated in letters from the Ministry of Finance of Russia dated December 19, 2013 N 03-03-10/56009, dated October 28, 2013 N 03-03-06/1/45436.
Here financiers add as a condition that the canteen must be located on the territory of the enterprise, then the costs of its maintenance are considered other expenses. Instead of this norm, the provisions of Art.

Accounting in the canteen

Attention

In this case, it will be considered a product. If the juice is used to make a cocktail or added to a dessert, then it becomes a raw material and must be reflected in accounting transactions on another account. NOTE! From the warehouse, inventory items can be sent for sale to customers or to the kitchen as one of the ingredients.

In accounting, these transactions are reflected in different correspondence. Material assets in the process of activity can go through a cycle of several internal movements.
Each such transaction must be recorded and shown as an accounting entry. The peculiarity of inventory activities for goods and materials is the assumption of re-grading between positions on 41 and 10 accounts.

Info

Removal of leftovers in the catering industry is carried out more often than in other organizations. The main specificity of accounting operations is the formation of cost.

It is created on the basis of calculation.

Basic rules for accounting in public catering (nuances)

When transferring products from warehouse to production, an “Invoice for goods release” is drawn up according to f. OP-4. Even if the organization does not have a warehouse directly, the products are first stored in the canteen, and only then transferred to production. In the future, the invoice data will be shown in the final document (name of products, quantity and cost at accounting or sales prices). The head of canteen production daily draws up a “plan-menu” according to f. OP-2 for the upcoming working day. The cost of dishes in the plan - the menu is taken from the calculation cards according to f. OP-1. A calculation card can be compiled based on the cost of raw materials per hundred dishes to most accurately determine the price of one dish.

The correctness of each calculation of the price of a dish is confirmed by the signatures of the production manager and the person making the calculation, and approved by the head of the organization.

October 12, 2016canteen: cost accounting from raw materials to finished dishes

Revenue receipts in the sales amount are entered into account 90. It is possible that an enterprise does not use account 43, but is limited to using code 20.
Typical correspondence for accounting of material assets:

• D41 (10) – K60 reflects the receipt of goods or raw materials;
• when making a purchase by a company employee (accountable person), 41 or 10 accounts are debited, and 71 are credited;
• D21 – K10 – semi-finished products are transferred to the kitchen for processing;
• D20 – K21 – processed semi-finished products are transferred to the production of finished products;
• D90 – K20 – the price of used semi-finished products is written off as cost.

IMPORTANT! Inventory and materials of a catering enterprise must be shown in accounting at the actual cost price, which consists of the price announced by the supplier and additional overhead costs incurred (clause 5 of PBU 5/01).

Canteen costs - how to factor them into expenses?

Important

To do this, it is necessary that the characteristics of the relations between persons could influence the conditions and (or) results of transactions made by these persons, and (or) the economic results of the activities of these persons or the activities of the persons they represent, which seems obvious in the relationship between the organization and its employees. In this case, when calculating income tax, this interdependence can be recognized by the organization itself or the court (clause

6 and 7 art. 105.1 Tax Code of the Russian Federation). Consequently, the application of Art. 105.6 of the Tax Code of the Russian Federation in the situation under consideration can be called justified. However, what sources given in it are able to inform about the information necessary to compare the conditions and results of the activities of the canteen at the enterprise and specialized organizations corresponding to its profile? Perhaps only those indicated in paragraphs. 3 and 4 clauses 1 art.

Organization of accounting in public catering

Expense transactions can be reflected by debiting account 20 and forming credit turnover on accounts 10, 41, 70, 43, 69, 02. Proceeds from the sale of a finished dish involve crediting its amount to account credit 90 and simultaneously posting it to debit 62. The fact of receipt of money is reflected by the entry between D50 and K90.1. If the client paid with a bank card, then it is necessary to create a set of transactions:

• D57 – K90.1 – fact of receipt of revenue;
• D51 – K57 – when transferring money to the organization’s current account;
• D91 – K57 – the amount of the banking organization’s commission for making the payment.

If, as a result of the inventory, spoiled products or broken dishes were identified, then their cost is written off to the debit of account 94 (from the credit of account 10 or 41).

Table 1) Table 1 Nomenclature of cost items at a canteen enterprise No. Name of article 1 Labor costs 2 Social contributions 3 Raw materials for processing 4 Rental and maintenance costs of buildings, structures, premises, equipment and inventory 5 Depreciation of fixed assets 6 Costs of repair of fixed assets 7 Transportation costs 8 Wear and tear of sanitary and special clothing, table linen, dishes, appliances, other equipment and household supplies 9 Loss of goods and technological waste 10 Other expenses Enterprises are given the right to reduce and expand the list of items. The item “Labor expenses” includes: labor costs for the main production personnel of the enterprise canteen, taking into account bonuses, incentives and compensation payments.
Calculate the cost of services (work) based on the actual costs of their provision (performance), which are collected in the debit of account 29 (Instructions for the chart of accounts). In this case, use the method of cost accounting and cost calculation that is enshrined in the accounting policy for accounting purposes. If the consumer of services (work) were employees of the organization, make the following entries: Debit 23 (25, 26, 29, 44, 70, 73, 91-2...) Credit 29 – the cost of services provided (work performed) of service industries and farms in composition of production costs, settlements with personnel, other expenses, etc. Do this, for example, if the organization provides employees with free food. This procedure follows from the Instructions for the chart of accounts.
However, due to it, you can only reduce the profit (if it is received at all) from the activities of the canteen. Taking into account the fact that, as indicated above, such a loss is most often a consequence of the performance of a social function in relation to employees, it can hardly be expected that the enterprise will begin to receive profit from the activities of the relevant facility. True, there is another opportunity to accept for tax purposes the actual costs of maintaining the canteen. This is the case if the number of taxpayer employees is at least 25% of the working population of the corresponding locality. The calculation of the number of employees of the organization is carried out taking into account all branches and other separate divisions (Letter of the Ministry of Finance of Russia dated May 16, 2013 N 03-03-06/1/17012). It is more difficult to define what is meant by the working population.

In the canteen, in terms of costs (cost formation) for catering services? The article proposes different options for constructing accounting by analogy with the accounting typical for manufacturing enterprises.

In this article, we will offer catering organizations (using the example of a canteen) a classic, enlarged basis for constructing accounting by analogy with the accounting typical for manufacturing enterprises. Let’s make a reservation right away that these recommendations can be used by each specific organization based on the specifics of its activities, size, needs of business owners for certain information, etc.

The result of the activity is a comprehensive service

Let's start with the fact that the activities of a catering enterprise involve the provision of a comprehensive service, including:

• production and sale of catering products;
• creating conditions for the consumption of these products;
• organization of leisure time.

This follows from the definitions given in GOST 31985-2013 “Interstate standard. Catering services. Terms and Definitions". This feature, of course, can affect the construction of accounting for raw materials, other costs for the production of catering products and the provision of services in general. If it is not taken into account when developing accounting policies and choosing accounting methods, which, in fact, is the same thing, then the accounting records of an average public catering enterprise can be described as follows.

*When accepting products for accounting, the organization has the right to choose and assign in the accounting policy the account used: 10 “Materials” or 41 “Goods”. However, one must understand that this choice should not be arbitrary; it is predetermined by the specifics of the organization’s activities and the actual purpose of the products (resale or production of finished products).

If, nevertheless, the specifics of the activities of catering enterprises are not ignored, then accounting can be organized somewhat differently, for example, based on the fact that the production of products is the core of the catering service (main production), and its remaining components are of an auxiliary nature.

Manufacturing of products is the basis of the service

This approach is typical for canteen-type enterprises.

As we see, this definition, presented in GOST 31985-2013, does not contain introductory information regarding the service and leisure of consumers, since the mission of such an enterprise is to satisfy the nutritional needs of a large number of consumers (employees of a particular organization, several organizations of one business center, visitors to a shopping center, etc.). General principles for organizing canteen accounting can be borrowed from Letters of the Ministry of Finance of the Russian Federation dated April 22, 2016 No.02-07-05/23495 (devoted to the formation of the cost of ready-made meals sold in the canteen of a budgetary institution):

ready-made meals are reflected in the corresponding budget accounting account “Finished products...” at the planned (normative-planned) cost (for public sector employees it is also the selling price of ready-made meals);

the actual cost of finished products is determined at the end of the month. It is formed taking into account both direct and indirect (general business) expenses.

This is a classic, enlarged basis for constructing accounting records for a manufacturing enterprise, taking into account the raw materials in account 10 “Materials”, subaccount 10-1 “Raw materials and supplies”, with the subsequent write-off of its cost (as part of other production costs - both direct and indirect) on account 20 “Main production”.

Reminder

The classification of expenses into direct (directly proportional to the volume of work on the production of products (services)) and indirect (they do not have a direct connection with products or services) is typical for multi-industry enterprises. In organizations that produce one type of product (that is, in organizations in which there is only one costing object), all costs are considered direct.

If we translate the recommendations from Letters No. 02-07-05/23495 on the commercial chart of accounts, it turns out that in the canteen the production of finished products should be organized using account 43 “Finished products”. Is it really?

According to the author, there is no point in talking about the obligation to use the account. After all, even in Instructions for using the Chart of Accounts the description of the account indicates that the cost of work performed and services provided is not reflected in this account, and the actual costs for them are written off as sales are made from the cost accounts to account 90 “Sales”. However, such an organization of accounting does not allow one to control the level of costs for the production of specific batches of catering products, and therefore, to predict profits as accurately as possible.

Cost monitoring	Accounting methods
Cost control is ensured through management and production accounting	In this case, there is no need to overload the accounting department. An organization may well limit itself to a standard posting scheme for collecting costs (Debit Credit, etc.), revenue recognition (Debit, Credit 90-1) and cost of services (Debit 90-2 Credit)
Business owners have a request for prompt receipt of information about profits and their deviations from planned indicators according to accounting data	Accounting processes will have to be adapted to this request by introducing account or account 43 “Finished products” or both at once into the working chart of accounts

Let us consider in more detail possible combinations if you want to control expenses and their deviations from planned values ​​in accounting.

Maximum data detail

In the case where quantitative accounting of catering products is necessary, its movement from the kitchen to the service hall(s), the presence of balances at the end of the day, month, etc., the use of an account, as well as accounting prices, may be justified. The following can be used as accounting prices:

• actual production cost;
• standard cost;
• negotiated prices;
• other types of prices.

Keeping records of finished products solely in quantitative terms, without corresponding valuation, is prohibited clause 203 of the Guidelines for accounting of inventories. And the requirement PBU 5/01 “Accounting for inventories” the fact that assets in the form of inventories manufactured by an organization are taken into account at actual cost (actual production costs) is not always feasible at the end of the month (at the reporting date). After all, prompt, daily formation of the actual cost of manufactured products is not always possible due to objective reasons (depreciation is accrued at the end of the month, then utility costs become known, etc.). That is why accounting regulations allow the use of intermediate estimates in synthetic and analytical accounting, which does not at all negate the obligation to formulate the actual cost of products (services).

So, if accounting for finished products is organized on an account at actual cost, then accounting prices are applicable in analytics ( clause 204 of the Guidelines for accounting of inventories), and the accounting records look like this:

Catering products at accounting prices have been accepted for accounting
Sold products written off at accounting prices
The deviations of the accounting price from the actual cost are determined (the posting is made using the “red reversal” method if the accounting price is higher than the actual cost)
The amount of deviations attributable to products sold is written off to the cost of sales (the posting is made using the “red reversal” method if the accounting price is higher than the actual cost)

When using this option for organizing accounting, the following goals are achieved: quantitative accounting of manufactured products is organized with the identification of deviations of its standard (planned) cost from the actual cost, which are distributed between the sold products and their balances.

Moderate data granularity

If the management of the organization does not need such deep detail of data, which is provided by the use of accounting prices, then it can be accepted into the account at the standard (planned) cost with the connection of account 40 “Output of products (works, services)”. This is allowed due to clause 59 of the Regulations on accounting and financial reporting in the Russian Federation And item 203 Guidelines for accounting of inventories, according to which finished products can be reflected in accounting and reporting according to standard assessment. In this case, the wiring will be like this:

Catering products have been accepted for accounting at standard cost
Products sold, revenue recognized
Collected actual costs for manufacturing products (providing catering services in general)

When using this option for organizing accounting, the following goals are achieved: quantitative accounting of manufactured products is organized with the identification of deviations of its standard (planned) cost from the actual cost, which are not distributed between the sold products and their balances.

Optimal solution

In the case where the information summarized in the account for management purposes is redundant, and there is still a request for cost control on the part of business owners, it is possible to record costs using account 40 “Output of products (works, services)”. From the very name of the account it is clear that it can be used not only in the production of products, but also in the provision of services. The postings will be as follows:

Catering service provided, revenue recognized
Sold products written off at standard cost
Collected actual costs for manufacturing products (providing catering services in general)
The actual cost of production has been generated
Deviations between the standard cost and the actual cost were determined and written off (postings are made using the “red reversal” method if the standard cost is higher than the actual cost)

When using this option for organizing accounting, the following goals are achieved: deviations of standard estimates of catering products and services in general from actual costs are displayed monthly. At the same time, the cost of a unit of production (production batch) is not calculated in accounting.

The methods presented in the article for grouping and collecting costs in public catering cannot be called exhaustive. Thus, the leisure of visitors may be of primary importance for the establishment, and the preparation of dishes may be of secondary importance. In this case, the emphasis should be shifted to a more detailed study of cost accounting and the formation of the cost of entertainment events. Accounting for the costs of preparing dishes, which, of course, is simplified in this case, is organized on a residual basis. Such a division is also possible: the production of products, their sale and the organization of consumption are equivalent to the organization of leisure. There are two centers of responsibility for cost collection here: kitchen and leisure. In addition, we assume that accounting can be detailed in the context of each component of a catering service, by analogy with how organizations carrying out several types of activities do it. The grouping of expenses arising in the course of the enterprise’s activities, as well as their division into direct and indirect, depends on which option corresponds to the specifics of the organization.