Inventory is an integral part of the work process in the life of the institution - and, perhaps, one of the most boring. Nevertheless, it is thanks to her that you will be able to avoid most of the problems with deliveries, write-offs, payment of bills and personnel control.

In order to carry out an inventory quickly and efficiently, it is best to set up a unified accounting system in the institution, which will automatically write off expended products from the warehouse, remind you of deliveries, etc. For example, how Poster can do this. and try it yourself, the first 15 days for free.

It helped us deal with this difficult and important issue. Ekaterina Kochurova, director of the restaurant agency Resto-school. We specifically interviewed her for this article.

What is a restaurant inventory?

An inventory is not just a calculation of balances and a comparison of the planned balance with the actual one. The result of the inventory directly affects your real income, marginal profit.

Let's see how the inventory should be carried out in restaurants, how often, by whom and, most importantly, what to do with the results of the inventory.

How often do you need to take an inventory?

The inventory is of several types depending on the timing and scope of the audit:

Monthly  Accounting for products, supplies, disinfectants and other household goods.

Weekly.  As a rule, this is only product accounting.

Daily.  Accounting for the rest of the bar. Each evening, the manager or responsible chef bartender conducts an inventory while the bartender closes the shift and removes his workplace. A daily inventory of the kitchen is very expensive, so it is extremely rare.

Unscheduled.  A sudden inventory that no one else knows about. This can be either a random check for certain items, or a complete inventory of the kitchen or bar. The main thing in this approach is the effect of surprise.

Who does the inventory?

Responsible persons - manager, chef, bartender. Identified by the results of the inventory of the minuses on the balances, as a rule, are distributed among financially responsible employees. And this is all who have access to inventory items: cooks, bartenders, waiters, managers.

What the inventory can show:

1. Errors in accounting units. For example, on an invoice, goods come to you in packages, but you need to come in pieces. When making balances, you indicate the quantity in pieces, and in the accounting system this item is entered in packages.

For example, in one of the coffee shops with which I worked, according to the results of the inventory, there was a plus of 48,000 rubles. The fact is that parchment paper for packing sandwiches came in packages, and the residues during the inventory were made in sheets.

Consumables should be treated as carefully as possible, especially if you have a lot of items sold off or through delivery. In this case, it is correct to consider the cost taking into account consumables. This will help you in the analysis of management reporting, it will be objective and real. It is better to include the packaging in the calculation of such positions, as well as control how personnel breaks the goods: in the hall or take-away (so that the packaging is written off correctly).

2. Duplicate Items. For example, "frozen shrimp" and "frozen shrimp." In technological maps one item is indicated, and the goods fall into the warehouse according to another. This is very quickly detected through inventory.

3. Cooks and bartenders do not work for those. cards, do not follow the recipe - it happens reorientation.

4. Large leftovers  goods in stock. It is better to order products more often, but less. This is “frozen” money, which will affect your marginal profit, from which you pay all monthly expenses.

5. Shortcomings in the calculations. When you see that the balances on the same position are constantly diverging, you need to check the calculation cards where this position belongs.

6. Theft. We will discuss this point in more detail below.

7. Loyalty Opportunities.

Yes, yes, even that is hidden in your inventory! Here is an example for coffee houses. Often in those. the card for making cappuccino contains more milk than it gets into the guest’s cup (the reason is that we need to pour a certain amount of milk into the pitcher to make perfect foam, but the sizes of the cups may vary, and milk may remain in the pitcher). In good barista coffee houses, they understand that whipped milk will live for just a few seconds, and they will pour it in good faith if there is no next order. Thus, during an inventory in a coffee house, milk often “pluses” (provided that the technical card takes into account the specifics of preparation).

These advantages of milk also conceal opportunities for loyalty: you can not pour out the milk, but prepare a cappuccino or latte and give it to a guest - someone who has long been bored at the table or who has gone for fresh croissants for breakfast and already bought coffee. The effect - the guest will remember your place, he will tell everyone about it and next time he certainly will not exchange you for another coffee shop. For you, this is a write-off of a portion of espresso for marketing (do not forget to write off, or the coffee will go to minus).

Try not to miss such moments as the opportunity to use the pros to increase guest loyalty. Loyalty is never too much.

Theft

The most popular method is to use the same table with a “frequent” order several times. This is especially true for establishments with a small menu, where there are top-selling positions. For example, in a coffee shop this is a cappuccino, in a bar - whiskey with cola, etc. After placing an order, a guest bill is printed, but the table does not close, and the bill is canceled. Thus, the next same order does not create a new table, but simply prints the bill again - so through one table you can skip several orders. There are others besides theft, which also needs to be fought.

How to deal with theft:

Watch during the day for hanging tables that do not close for a long time.

Analyze average service time. If suddenly a deviation from the average speed appears, look at which employee and in which shifts this is most noticeable. Further, you can further analyze the tables, taking into account the ordered dishes and drinks, and identify the pattern.

Conduct a selective unscheduled inventory of exactly those items (ingredients) that are used in the preparation of popular dishes and drinks.

There is another way, but it is more complicated. In those. the percentage of waste should be taken into account on the card (peeling vegetables, trimming - in general, everything that goes into the trash). Then you will immediately notice if this indicator suddenly turns from 20% to 80% (and usually these are not the cheapest positions, such as octopus or pineapple). It turns out that one pineapple received a guest in his neck, and one took the bartender for himself - not necessarily the product itself, but in money, for example, thanks to unbroken checks.

What to do with discrepancies?

Review cost estimates and those. cards.

Check accounting units in the system.

To come up with a loyalty system (for products that are a plus due to production technology).

Lead additional control of those positions that regularly go negative.

Provide additional training for novice chefs, assign mentors to them.

How to analyze:

Highlight items for which there are discrepancies.

If this is a piece of products - something that you don’t produce yourself (juice, water, cookies, etc.) - double-check the invoices that were capitalized in a week. If there are no errors in them, then there can be several reasons for the shortage: theft, forgot to write off the “delay”, carelessness when breaking through.

If these are the ingredients from which you are preparing, then you need to deal with calculations and those. cards, and if there are no errors in them, you need to check how exactly the chefs comply with the recipe. If everything is in order with this, untimely write-offs and theft remain.

Permissible percentage of shortages and write-offs for different types of establishments

Any discrepancy by shortage  unacceptable, it is an indicator of disorganization of work and poor control.

By cancellation:

The specifics of the inventory for different types of establishments

Inventory for establishments with finished products - this is piece accounting. It should be carried out as often as possible, perhaps even daily. So you can immediately identify errors in invoices, accounting units and identify theft. A similar situation with the bars: while the bartender closes the shift, the manager conducts an inventory.

For establishments where a large number of products are sold off or through delivery, it is very important to regularly keep a record of supplies and packaging. Be sure to include them in the calculation card and take into account the cost.

For establishments with a complete production process, balances are an indicator of compliance with those. cards and adequate purchases.

Problems with inventory of bar and kitchen

The most common problem is workpiece accountingthat are used in both the bar and the kitchen.

For example, frozen strawberries and sugar. In fact, you can have the leftovers as the ingredients themselves, or as part of a strawberry sauce. You can use it both in the bar and in the kitchen. The main thing is not to confuse the rest of the units, but be sure to consider a separate bar and a separate kitchen. Before you make the leftovers, you need to add those to the inventory. a card for strawberry sauce and indicate how much of this sauce in grams there is in the residue after the fact. Then the system will automatically recalculate each ingredient in grams and add the amount that is in the sauce to that which is in the “raw” form.Additional and alternative inventory methods

Additional methods are an unscheduled inventory of individual items. The effect of surprise is important: none of the staff should understand when you can take an inventory. An alternative method, or more precisely, an analysis method to help inventory, is a daily check and control of write-off acts with an analysis of the reasons for write-off. If you do this on a daily basis, you can immediately make corrections to the order of products and much faster to detect problem points in order to exclude them in the future.

Plan the regularity, appoint those responsible and teach the staff to correctly receive invoices (of course, if this is not done by an accountant). Check if all of those. Cards, including blanks, are entered into your accounting system. And be sure to remember: inventory results need to be analyzed constantlyThis is an ongoing process.

Facilitating inventory for small and large establishments will help. The program has a flexible and convenient functionality for warehouse accounting, and you can see the real balances in the warehouse at any time.

Perhaps the main difficulty in accounting in a restaurant is that in one institution there are three parallel processes that need to be recorded: production, retail and the provision of services. We already talked about retail trade in an article about choosing the type of organization and taxation regime for cafes and restaurants, now we will focus on production.

Catering is no longer associated with trade, but with production: the purchase of ingredients, their processing and sale in finished form as a separate product.

At the same time, production accounting is rather complicated. The most commonly used method is the "party" - production and sale of finished products in batches, for example, 15 pizzas or 10 salads, where a certain amount of individual ingredients is charged to each batch.

The difficulty lies in the fact that you need to keep track of all these costs, but still do not forget about the work of personnel, equipment maintenance, wear and tear, etc. For this, automation of accounting in a restaurant is needed.

In order to keep such a detailed record of the work of institutions in real time, it is worth introducing an automation system that will transfer all the data to your accounting program. To understand how the automation system works, try Poster in test mode.

Accounting applications cannot provide such detailed accounting, it is necessary to drive all the information manually - this is a very long and painstaking process, and chances are good that the data will be entered inaccurately.

Yes, accounting itself is most often carried out in 1C, and just with it Poster is fully integrated, is able to upload and download invoices, reports - full two-way data synchronization. Your accountant does not need to understand the accounting that you, as the owner, or your manager will use, but work calmly in the familiar system.

If you do not implement an automation system at the very beginning, it will be extremely difficult to organize correct and reliable accounting, including tax accounting. The better and more functional your system, the less accounting work will need to be done.

We hope that we figured out tax accounting and process automation, so we go further to understand how to keep accounting records in a restaurant.

Liability Agreement (DM)

This is an agreement between an employee and an organization, in our case, an institution in which:

• the obligations of the administration and the employee to ensure the safety of the property of the institution with which the employee works are stipulated
• establishes the liability of the employee for the failure to ensure the safety of this property.

At the same time, lost profits (lost profits) are not recoverable from the employee. DMO is important not only for the employer, because it gives confidence that the products or equipment will not be spoiled, but also for the employee himself, since he protects him from unfounded suspicions and claims.

In addition to the contract of liability, accounting can also include commodity reports.

Material report of financially responsible persons

This is a report on the movement of stocks, goods and containers. It is made up in two copies of materially responsible persons.

All receipts, expenditure invoices are attached to the first copy and handed over to the accounting department, and the second is kept at home.

The frequency and timing of the report is established by order. In practice, in the catering, it is done separately for each day.

The product report consists of a receipt, which is filled in by the financially responsible person on the basis of primary documents that confirm the receipt of the goods.

Before drawing up the report, all documents should be sorted as “arrival” and “disposal” of goods. The expenditure part is filled out on the basis of sales receipts, Z-reports and expenditure invoices.

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The procedure for filling out the report:

1. Title page.
2. The balance of the goods and containers at the beginning of the day. The balances should converge at the end of the day from the previous report.
3. In chronological order, data are filled in on the arrival and departure of goods per day in accordance with the primary documents on the basis of which the operations were made.
4. The amount of the balance at the end of the day.

Payroll accounting

Accounting includes accounting for the number of employees, hours worked and production.

First you need to determine the number of employees who will be employed at each site, based on the area and occupancy of the institution. In addition, do not forget about compliance with labor protection standards.

As a rule, this is a work schedule 2 after 2, 40 hours a week with a separate payment for evening, night, holiday and weekend in accordance with the Labor Code.

There are two forms of remuneration that are most often used in catering:

1. Time-based form of payment: payroll based on salary or tariff rate for actually worked time.
2. Time-bonus system of remuneration: salary consists of remuneration for the time actually worked and bonuses (monthly or quarterly) for the quality of work and the provision of services.

A separate topic is the official registration of holidays and sick leave. You need to make a vacation schedule for each employee, issue a vacation order and pay the vacation three days before the start of the vacation.

So we are gradually approaching the most time-consuming, requiring the attention of the accountant tasks - warehouse accounting (inventory).

Inventory in a restaurant

As a rule, an inventory is carried out every 1st day of the month, before it must be carried out all incoming and outgoing documents.

If you have a bar, then it is better for an accountant to take an inventory together with a senior bartender or an authorized person. In the kitchen, an inventory is carried out with a chef and a technologist.

After taking the inventory, the data is processed and the balances are entered into the accounting system, as, for example, is done in Poster. All semi-finished products in the kitchen and bar are decomposed into separate components and added to the actual balance.

Next, we analyze the results of the inventory. If there are discrepancies or other issues, we check the income / expense, flow chart, percent processing of the product. If there is an error, it must be corrected so as not to enter incorrect data into the system. Then you can forget about it and only exacerbate the problem.

If the question arose about the percentage of loss during the initial processing of the product:

• we carry out additional study;
• create an act of study and recount the percentage of loss.

If the problem is in the task list, then we do an additional study of the dish and recalculate the entire consumption of the products involved for the period.

There is also a partial inventory, which is carried out to check only one category of goods, if, when correcting all the shortcomings, you still have a shortage or surplus.

Accounting for raw materials, goods, containers in the warehouse and accounting

Accounting also includes fixing all receipts of goods, raw materials and their assessment. It all starts, as usual, with the execution of contracts upon request from the institution to the supplier.

The supplier must send to the customer:

1. Two copies of the contract
2. Statutory documents of the enterprise
3. Price of its products
4. Sanitary certificates for products

It is important to indicate in the contract with the supplier:

• delivery time after application;
• time of delivery;
• compensation for violation of these terms;
• terms of payment and deferred payment for products;
• late payment reimbursement;
• refunds in case of illiquidity of products and compensation in such cases.

When working with a purchaser, he needs to issue money only for a report. At the end of the day, the buyer fills in the expense report on the basis of receipts, invoices and hands over the balance, or an overrun is returned to him.

As the practice of many successful establishments shows, you can work both with suppliers and with the buyer, since suppliers do not have time to deliver products at the right time and your buyer will buy much more quickly what is needed right now so that the establishment does not stand idle, or if these positions it is much more profitable to buy in the market or in the supermarket.

Along with taking into account the deliveries to your accountant or to you personally, if you are not going to trust anyone in your accounting, you will also have to take into account write-offs.

What are the write-offs of expenses in catering

• Spoilage
• Staff nutrition
• Guest treat
• Food processing
• The elaboration of dishes to familiarize the waiters
• The elaboration of dishes for photographs
• Checking the taste of the dish
• Checking the weight of the dish
• Dishes for SES on the conclusion of sanitary standards

How accountants calculate the profitability of the institution?

Option 1:  the net profit of the institution divided by the sum of all expenses and multiplied by 100%.

Option 2:  the amount of retained earnings divided by the value of assets and multiplied by 100%.

What are the main options for automation of accounting in catering?

Basically, several options for the automation of catering are used. All of them are based on the choice of software and on determining the amount of functionality that will be used in 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. Conducting accounting (tax) accounting and specialized accounting of catering in one program

Pluses of this option:

• there is no need to unload data on food service turnover from other programs. This is an important parameter because often there are problems with the correspondence of the data of a specialized catering program with the data in the accounting program (hereinafter Accounting). In addition, if the organization does not have a well-established process of efficient document management in programs, it is often necessary to correct data in past periods, and then transfer the entire array of documents to the current time in the back office, which often leads to the fact that the entire given array is necessary also unload in the accounts department and also cross-check there;

Cons of this option:

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

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

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

Pluses of this option:

• the ability to freely change the back office for a specific customer. Even if you bought a back office and then make changes to it for a specific customer, the back office releases themselves, as a rule, come out quite rarely, and they sometimes do not even update the program due to the lack of a need to expand the functionality;

  the functionality of a separate back office, as a rule, is much wider than the built-in catering unit in “1C: Accounting 8”. This is due to the fact that the development of the catering unit in the accounting program is limited by the configuration of the Accounting department itself;
  

  there is an opportunity in some developments of the Back Office programs to upload documents to “1C: Accounting 8” not by specific nomenclature, but by summary nomenclatures by VAT rates. At the same time, the accounting program reflects the total accounting of the movements of the food service turnover, and in the back office - the quantitative-total. This mechanism significantly reduces the amount of data reflected in the accounts department and the movements themselves are quite convenient for analysis.
  

Cons of this option:

• the need for uploading to the accounting program. It is recommended to choose a back office with the option of automatic unloading with a customizable unloading interval.

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

  What are the main accounts of accounting recommended for the movement of food service turnover?

   Is it necessary to use the 42nd account in catering?

Based on experience, this account is not recommended for the provision of catering services. The 42nd account was mainly used in non-automated retail outlets with the total method of reflecting trade accounting. But when automating catering, sales accounting programs (Front-office) are usually put at the point of sale. These programs are closely associated with back-offices and download sales data by item automatically. Accounting for trade 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 information).

   Is it necessary to use the 43rd account in catering accounting?

As part of the provision of catering services, the sale of finished products as such is not carried out, but in fact the catering service is provided, so the cost of ready meals in accounting can not be separately calculated. In this case, for example, if the sale is made at the point of production, then the cost can be written off immediately at the time the output is reflected with the sale:

Catering Postings

D 20 - K 41.01 (write-off of ingredients for output);

D 90.02 - K 20 (cost of sales).

In addition, movements on 43 accounts complicate accounting, including the fact that the nomenclature on this account should be adjusted at the end of the month at cost, and corrective movements on account 90.02 appear here.

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

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

There is no single answer to this question. Catering organizations, at the moment, determine independently on what account to keep records of ingredients. We propose to keep records of products at production points on account 41.01, in buffets (shops) on account 41.02. At the same time, as mentioned above, without using the 42nd account (see below for more information).

On which accounts is it better to account for costs? How to use the 20th and 44th accounts in catering? What to do with the rest of the wage?

To account for costs in the catering, we recommend using two accounts: account 20.01 and account 44.01. At the same time, on account 20.01, only the cost of raw materials necessary for the manufacture of products is reflected, and for all other expenses, account 44.01 is used. 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 pattern of product movements is approximately as follows:

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

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

movement on the 20th account is made only at the moment of reflection of the output in the program. If the output is combined with sales (this operation is reflected automatically if the Front-office system is implemented in the organization), then at the same time the production costs are written off from the 20th account to the account 90.02.

For a more detailed cost accounting by units, it is recommended that at the initial stage of automation, it is recommended to choose software that provides end-to-end accounting for units across the entire chart of accounts (for example, “1c: Accounting, Enterprise Corp., rev.3.0”). In this case, it is possible to directly distribute part of the costs (salary, materials, depreciation, etc.) directly to the units at the time the costs themselves are recorded.

Residues 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 production workshops that deal only with the production of products (confectionery shop, bakery shop, etc.);

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

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

• in order to exclude the reflection of the wage 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, it will be necessary for a long time to transfer the balance of the wage of any semi-finished product from one month to another (for example, in the case of reflection of the operation for pickling vegetables).

  Postings on the main business operations of food service turnover

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

accounts 21 and 20 are used only at production points;

account 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 the catering at the 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 acquired MPZ;

• Receipt of products and goods from employees

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

D 19.03 - K 71.01 - reflection of VAT on acquired refineries;

• Postings in a 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 goods  to production points and central warehouses (41.01), to shops and buffets (41.02);
  

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

  - posting of semi-finished products  to 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 in this scheme, as well as the fact that buffets and shops are mainly retail trade, and central warehouses are accounting for goods and products, then accounting for semi-finished products and dishes in central warehouses, buffets and shops according to this scheme, it is carried out only on 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 the points of production;

• Moving products and goods

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

• Postings in the food service 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 the 20th and 21st accounts, respectively, in central warehouses and buffets (shops) - on the accounts 41.01 and 41.02, respectively;

• Realization 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 is charged on sales;

• Retail implementation
  

  D 62.R - K 90.01 - reflection of revenue in retail sales;

  D 50.02 - K 62.P - reflection of cash payment in the operating cash desk;

  D 57.03 - K 62.P - reflection of non-cash payment by credit card;

• Wholesale

  D 62.01 - K 90.01 - reflection of revenue in 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 KORP ”-\u003e“ 1: С Accounting for enterprises 8 KORP ”

(Click on the scheme "Postings in catering", it will open in a new window)

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

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-ФЗ “On Accounting” (hereinafter - the Law No. 402-ФЗ) the 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 applying federal standards in certain types of economic activity should be industry standards. To date, such standards for catering have not been adopted.

According to paragraph 1 of Art. 30 of the Law No. 402-ФЗ until the adoption of industry standards, the rules for accounting and reporting, approved until the date of entry into force of the Law No. 402-ФЗ are applied. In the Information of the Ministry of Finance of Russia No. ПЗ-10/2012 “On the entry into force of January 1, 2013 of the Federal Law of December 6, 2011 No. 402-ФЗ“ On Accounting ”it is explained that these rules of accounting and preparation of accounting ( financial) statements apply to the extent not inconsistent with Law No. 402-FZ.

Document's name	Than approved
Methods of accounting for raw materials, goods and production in public catering enterprises of various forms of ownership (hereinafter - the Methods of accounting for raw materials)	Approved by Roskomtorg on 08/12/1994 No. 1-1098 / 32-2
The main provisions for the accounting of raw materials (products), goods and production in public catering establishments (hereinafter - the Main Provisions)	Approved by Order of the Ministry of Trade of the USSR of November 13, 1986 No. 260
	Approved by the letter of Roskomtorg of 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. TsSC-27

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

After analyzing the possibility of applying the guidelines for accounting in catering, we come to the conclusion that they can be used only in part that does not contradict Law No. 402-FZ.

The specifics of catering

In further considerations, we will proceed from the fact that catering enterprises do not sell products (manufactured culinary dishes, products, drinks) as such, but provide catering services. GOST 31985-2013 "Interstate standard. Catering services. Terms and definitions" (entered into force on January 1, 2015 by the Order of Rosstandart dated June 27, 2013 No. 191-st) under this service refers to the result of the activities of public catering enterprises (legal entities or individual entrepreneurs) ) to satisfy consumer needs for catering products, in creating conditions for the sale and consumption of these products, as well as purchased goods, in leisure activities and other additional services. It is also indicated here that culinary products (semi-finished products, culinary products, dishes), bakery and confectionery products, drinks made by the organization of catering belong to catering products.

OK 029-2014 (NACE Rev. 2) "The All-Russian Classifier of Types of Economic Activities" approved by Rosstandart Order of January 31, 2014 No. 14-st (applied from 01.02.2014 to 12.31.2016 on a voluntary basis, from 01.01.2017 - in mandatory order), provides such a classification of catering services:

• restaurant and food delivery services (Division 56.1);
• services for the supply of catering products and services for special occasions and other catering services (subclass 56.2);
• beverage service (Division 56.3).

Thus, accounting at a catering company should be built on the basis that, as part of the provision of catering services, finished products as such are not sold, but a service is provided.

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

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

Paragraph 13 of PBU 5/01 “inventory accounting” allows trade organizations to record goods at purchase or selling prices (reflecting the trade margin. ”There are no reservations for catering establishments.

Clause 4.1 of the Methodology for accounting for raw materials, goods and production in public catering enterprises of various ownership forms (Approved by Roskomtorg 12.08.1994 No. 1-1098 / 32-2) establishes that the accounting of products and goods in the pantry is carried out at free selling prices, regulated by retail prices and free purchase prices. The difference between the book value and the cost of acquiring products and goods when used as the book selling price is reflected in account 42 “Trade margin”.

When accounting for products at purchase prices, the company itself sets the selling price of the products. In this case, gross income is defined as the difference between the amount of revenue of goods sold at selling prices (sub-account 90-1 “Revenue”) and 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 recorded on account 44 “Sales costs”.

The sold products (goods) are debited to the sub-account 90-2 “Cost of sales” at the purchase price from the credit of the account 41 “Goods”. The costs recorded in account 44 attributable to the goods sold are debited to sub-account 90-2.

When accounting for goods at selling prices, the gross income is called the realized trade overlap, it is formed after the sale of goods. When excluding distribution costs from gross income, there is an income from goods sold.

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

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

Since within the framework of the provision of catering services, the sale of finished products as such is not carried out, but in fact the catering service is provided, therefore, the cost of ready meals, products, drinks is not separately recorded and, accordingly, may not be reflected in account 43.

Confirmation that catering enterprises should not use account 43 for the organization of 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 12.08.1994 No. 1-1098 / 32-2) and The main provisions for the accounting of raw materials (products), goods and production in public catering establishments (Approved by Order of the USSR Ministry of Trade of 13.11.1986 No. 260). The methodology is a normative document regulating the accounting of raw materials, goods and production at mass catering enterprises of different ownership forms. The main provisions establish the procedure for documenting and accounting for raw materials, products and goods at public catering facilities. At the same time, the correspondence of accounting accounts for the accounting of products, goods and goods turnover at public catering enterprises is given in both documents.

There are no more recent, current industry documents regulating the organization of accounting at public catering enterprises. The requirements of existing regulatory legal acts on accounting do not contradict this approach.

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

Evaluation and reflection in the accounting of purchased products (raw materials) of public catering should be carried out in accordance with paragraph 5 of PBU 5/01 “accounting of 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 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 attributed specifically to inventories and kept it is accounted accordingly in account 10 “Materials”. Indeed, according to the Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n “On approval of the chart of accounts of the financial and economic activities of the organization and instructions for its use”:

“Account 41“ Goods ”is intended to summarize information on the availability and movement of inventories acquired as goods for sale. This account is used mainly by organizations engaged in trading activities, as well as organizations providing catering services. ”

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

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

It was these regulatory documents for catering organizations that provided for the possibility of accounting for raw materials, both in purchase prices and at selling prices, taking into account the trade margin. And since the possibility of accounting for raw materials was allowed taking into account the trade margin, of course, there was an account 41 “Goods” in correspondence with an account 42 “Trade margin”.

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

Based on the foregoing, we can conclude that catering organizations, at the moment, determine independently how products (raw materials) are accounted for, either at the acquisition 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, with the reflection on the account 41 “Goods”. The selected method of accounting for products (raw materials) must be recorded in the accounting policies of the organization.

Abbreviations:

The methodology of cost accounting - “The methodology of accounting for raw materials, goods and production in public catering enterprises of various forms of ownership”, approved by Roskomtorg 12.08.1994 No. 1-1098 / 32-2;

The main provisions - “The main provisions for the accounting of raw materials (products), goods and production in public catering establishments”, were approved by Order of the USSR Ministry of Trade dated 13.11.1986 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 No. 94n dated October 31, 2000), the debit of account 20 reflects:

• direct costs directly related to the release of products, the performance of work and the provision of services (deducted from credit accounts of inventories, payments to employees for remuneration, etc.). Catering enterprises, in addition to raw material costs, may include direct costs for the wages of production workers and deductions from them to state extra-budgetary funds, expenses for the purchase of fuel and energy used for technological purposes;
• expenses of auxiliary production (transferred from the credit of account 23 “Auxiliary production”). account 23 can be used, in particular, to account for the costs of industries providing services with various types of energy (electricity, steam, gas, air, etc.), transportation services, and repair of fixed assets;
• indirect costs associated with the management and maintenance of the main production (debited to account 20 from accounts 25 “General production expenses” and 26 “General expenses”). Let us assume the transfer of expenses accumulated on account 26 to the debit of account 90 “Sales” as conditionally constant, which should be fixed in the accounting policy of the enterprise;
• losses from marriage (previously reflected on account 28 “Marriage in production”).

There are no more detailed explanations of how the cost of services should be formed (including which specific costs are attributed to direct costs, and which to indirect ones), accounting regulations do not contain. However, this must be done, because by virtue of clause 8 of PBU 10/99 “Organization expenses”, when forming expenses for ordinary activities, they should be grouped by economic elements, and for management purposes, accounting of expenses is organized according to cost items. (The list of cost items is set by the organization independently.)

Accounting - the formation of documented systematic information about objects provided for by this Federal Law in accordance with the requirements established by this Federal Law, and the preparation on its basis of accounting (financial) statements ”(paragraph 2 of Article 1 of Law No. 402-FZ). Object of accounting by virtue of Art. 5 of Law No. 402-FZ are facts of economic life. Based on this, the process of production of catering services should be reflected in the accounting of the organization.

The cost accounting methodology and the Basic Provisions offer a different procedure for cost accounting in account 20, which is used by many catering establishments. From the text of these documents it follows that catering enterprises at 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 incurred in the framework of activities related to the provision of catering services are reflected in account 44 and deducted from this account for financial results.

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

• The chart of accounts for the accounting of production and economic activities of associations, enterprises and organizations, and the Instructions for its use, approved by Order of the USSR Ministry of Finance of March 28, 1985 N 40 (expired on January 1, 1993)
• The chart of accounts of the financial and economic activities of enterprises and the Instructions for its use, approved by Order of the USSR Ministry of Finance of 01.11.1991 N 56 (applicable from 01.01.1993). The organizations switched over to our usual Chart of Accounts during 2001.

In the comments to account 20 “Main Production”, presented in the Instruction approved by Order of the Ministry of Finance of the USSR N 40, such instructions were given for catering enterprises. The debit of account 20 reflects the accounting value of the raw materials that entered the kitchen, and the credit - the cost of raw materials (at discount prices) used to prepare the sold dishes. At the same time, only raw materials costs are taken into account on the indicated account. The balance of account 20 shows the value of the residues of unprocessed raw materials, raw materials in semi-finished products and unsold finished products. Expenses for cooking and expenses for the sale of products at public catering facilities are recorded in account 44 “Costs of circulation”.

On the basis of the Instruction approved by Order of the Ministry of Finance of the USSR N 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 supplies).

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 discount 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 products. times, this approach has been applied almost universally.

According to the Instruction approved by Order of the Ministry of Finance of the USSR N 40, the balance at the expense of 20 at food service organizations shows the value of the residues of unprocessed raw materials, raw materials in semi-finished products and unsold finished products. A modern instruction on the application of the Chart of Accounts states: the balance of account 20 at the end of the month shows the cost of work in progress. (The same is indicated in the Instruction approved by Order of the Ministry of Finance of the USSR N 56.) In this connection, the question arises: can an enterprise engaged in the provision of catering services have an account balance of 20?

The answer depends on the possibility of attributing the cost of providing services to work in progress. In paragraph 63 of the Regulation on conducting accounting and financial reporting in the Russian Federation (approved by Order of the Ministry of Finance of Russia dated 07.29.1998 N 34н) it is said that products (work) that did not pass all the stages (phases, redistributions) provided for by the technological process, as well as incomplete products that have not passed the tests and technical acceptance, belong to work in progress. As you can see, the Russian regulatory legal act on accounting does not contain indications that the service at a certain stage can be considered work in progress. But such a reservation is presented in paragraph 37 of IAS 2 “Inventories” (entered into force on the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated November 25, 2011 No. 160н): the reserves of a service provider can be accounted for as work in progress. Moreover, these reserves include the costs of providing services (as described in paragraph 19), for which the entity has not yet recognized the corresponding revenue (paragraph 8 of IAS 2).

The right to use IFRS on issues that are not regulated by the accounting provisions is enshrined in paragraph 7 of PBU 1/2008 “Accounting Policies of an Organization”.

On the basis of clause 64 of the Regulation on conducting accounting and financial reporting in the Russian Federation, work in progress in mass and mass production may be reflected in the balance sheet:

• at actual or normative (planned) production cost;
• for direct cost items;
• at the cost of raw materials, materials and semi-finished products.

Catering establishments can choose the last option for evaluating work in progress. When choosing it, it turns out that on account 20 at the end of the reporting period, the cost of raw materials that have not yet been used in the manufacture of dishes that are being processed or used to prepare products that have not yet been sold can be listed. The remaining costs incurred in the process of providing catering services should be debited to account 90 (recognized in the statement of financial performance). By the way, with such an assessment of work in progress balances, the selection of cost accounting accounts to reflect these costs (20, 25, 26) cannot affect the financial performance. However, this does not mean that the accountant can reflect the costs on a particular cost accounting account arbitrarily, because, as we indicated earlier, the method of accounting should 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” food service 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 costs”, and then write them off to the financial result.

From the foregoing, we can draw the following conclusion. The costs associated with the provision of catering services should be reflected in the relevant cost accounting accounts mainly with the choice of one of two options: 20, 23, 25, 26, 28 or 20, 44 (at the same time, on the 20th account at the end of the month remnants of work in progress). The choice of option depends on the economically sound classification of costs developed by the enterprise and their grouping by calculation items used to calculate the cost of services.

Restaurant, cafe, diner Sviridova Elena Ivanovna

2.1.3. Accounting for products in production (kitchen)

On the basis of the daily developed and approved by the head of the enterprise Plan-menu (unified form No. OP-2, approved by decree No. 132) the production manager (team leader) makes a requirement for the necessary products. The requirement is drawn up taking into account the need for raw materials (products) for the coming day and the remains of raw materials (products) at the beginning of the day. The requirement serves as the basis for issuing an invoice for the release of raw materials (products) from the pantry.

Additional leave of products from the pantry to the production (kitchen) during the day can be made according to additional requirements.

The products arriving at the production (kitchen) are transferred under the report to the manager of the production or team of materially responsible persons.

The determination of prices at which kitchen products are sold is made on the basis of the calculation compiled in the so-called calculation cards. Costing cards (unified form No. OP-1) are recorded in a special journal.

In restaurants, cafes that sell kitchen products in the daytime with the addition of a lower single mark-up, and in the evening - a higher mark-up, two prices are charged: for work in the daytime with a lower mark-up and in the evening with a large mark-up.

Issuing finished products from production to distribution depends on the location of the transfer case. If the transfer case is separated from production, then the dispensation of finished kitchen products for distribution is made out by means of daily intake sheets (unified form No. OP-6).

Forms of daily intake sheets are issued by the accounting department of the enterprise, as a rule, to the production manager daily (on the eve of the trading day) separately for each recipient of the product in two copies and are recorded in a special journal in the following form:

Number in order;

Date of issue of the intake sheet;

The number of the intake sheet;

Room buffet, tents, stall;

Surname and initials of the materially responsible person (recipient);

A receipt of the financially responsible person in receipt of the blank sheet.

The daily intake sheet is signed by the head of the enterprise and the chief accountant after his discharge, but before the release of the dishes (products) of the kitchen (sample 1).

If the transfer case is not separated from production, then the production workers of the company are liable for the finished products. In this case, the name and quantity of products transferred from production to distribution are usually recorded in the control journal in an expeditious manner or it is allowed to draw up an act on the sale of kitchen products in cash.

The basis for writing off the cost of products (raw materials) spent on the preparation of our own products, and the amount of revenue received from the sale of these products, is a special form of product report for catering. This document is called the “Bulletin of the Registration of the Movement of Products and Containers in the Kitchen” (form No. OP-14 approved by Resolution No. 132).

This document performs the same role as the product report in a trade organization, serves to control the movement of products and revenue. This sheet is filled daily, as a rule, by the production manager, in two copies, one of which is handed over to the accountant for signature, and the second remains with the financially responsible person.

Sample 1

Daily intake sheet

Attached to this document is a plan menu and one copy of the menu for visitors.

The balance at the beginning of the day is transferred from the previous sheet, in the front part of the sheet the actual receipt of products (raw materials) into the kitchen is reflected. Product prices are shown at discount prices. The actual receipt of raw materials is reflected on the basis of documents for the issuance of products from the warehouse (invoices, requirements, fence sheets).

The consumable part of form No. OP-4 is a section that reflects the proceeds from the sale of products manufactured in the kitchen.

The column “Amount of actual sale” is filled out on the basis of the “Act on the sale of finished kitchen products in cash” (form No. OP-12) and other documents attached to the statement. The column “Cost at discount prices” reflects the cost of products at the discount prices used for manufacturing products, according to calculation cards.

The balance of products at the end of the day is the value of work in progress.

The line “Actual balance” is filled in during the inventory at the end of the day. Identified discrepancies (shortages or surpluses) represent an overspending or saving of products in the manufacture of dishes in comparison with the norms of investment of products provided for by collections of recipes.

In accordance with the guidelines for the accounting of distribution costs, catering organizations reflect the cost of food consumed in the production of kitchen products on account 20 “Main production”. All other expenses are accounted for on account 44 “Sales expenses”.

The balance of account 20 “Main production” is the balance of raw materials and semi-finished products in the kitchen.

Example 1

Brigantine LLC (cafe) purchased from the supplier of products in the amount of 177,000 rubles All products were transferred to production (to the kitchen). According to the accounting policy for accounting purposes, products are recorded at actual cost. Trade margins and VAT are charged when transferring raw materials to the kitchen. All products have a single trade margin of 15%.

In accounting, the following entries were made:

DEBIT 41 LOAN 60

- 150 000 rub. - capitalized products at actual cost;

DEBIT 19 LOAN 60

- 27 000 rub. - VAT on purchased products;

DEBIT 20 LOAN 41

- 150 000 rub. - the products were transferred to production;

DEBIT 20 LOAN 42

- 22 500 rub. - accrued trade margin when transferring products to production;

DEBIT 20 LOAN 42

- 31 050 rub. ((150,000 rubles. + 22,500 rubles.) H 18%) - VAT is charged on the transfer of products to production.

Thus, the cost of products released into production at selling prices will be 203,550 rubles. (150 000 rub. + 22 500 rub. + 31 050 rub.).

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