- Where chef Mall - adopted by him and his goods shall be assigned by price category or price for t

2.Opredelyane the selling price of meals in catering establishments - cost calculation bartending jobs unit mass is one portion. As calculated selling price for a portion of each type of dish. This price shall be determined by adding to the purchase value of products added overcharge activity. Overcharging is differentiated depending bartending jobs on the category of the establishment. Determined by margin bartending jobs selling price is called the price category. The price is calculated and VAT sales price and form of the population. Mark-ups will be posted to 309 - surcharges and other adjustments in the price. It is passive corrective supplies is credited with the amount of the overcharge calculated price and the sales or discounts on another occasion (theft, marriage) is drawn red Reversal credit for not reporting income increased turnover. To account 309 are recorded: 3091 - mark-ups in prices of goods and purchases and 3092 - VAT price products and commodities.
When products and goods catering increase increase and margins and the VAT. When reduced and reduced margins and the VAT. Account balance is 309 credit and shows the amount of overcharges and VAT relating to products and goods available at any given time.
3. Accounting for materials and goods catering - goods and materials are reported differently depending on how you solved the issue of financial liability in the kitchen. There are two possible solutions:
- First case - where the chef not be liable for payment. In this case the delivered products and finished goods are received and stored in the warehouse being in balance bartending jobs with the warehouse receipts as materials account 301. Is responsible for the head of the warehouse. In the kitchen do to request from the chef volumes required for the daily menu according to predetermined Formulary. The chef is controlled to fully use a specific weight in food.
- Second case - where the chef is so mall company delivered products and finished goods enter the warehouse or directly bartending jobs to the kitchen and will be posted to 303 - goods. To it can result in the following accounts:
3031 *** - products and goods in stock (warehouse only supply functions for the restaurant). bartending jobs Products and goods in it are recorded at purchase (book) price. Discharge of end-of warehouse and goods is the same price. 3031 account balance shows the value of existing products and goods in the warehouse.
3032 *** - products and goods in the house. When products and goods are delivered to the restaurant Calculation sheet is first calculated the price category and the price for the population. Chef (MOL) based on the Calculation sheet issued stock receipt for accepted products and goods.
3033 *** - acquisition costs of products and goods. It is debited with the amount of the acquisition cost of products entering the warehouse and is credited with the amount of the costs attributed to the end of the warehouse and goods. Finished goods in bars and buffet restaurants are reported in 3032 as a material bartending jobs liability for them or responsible bartenders wear the buffet.
- When not govachat Mall transmission products and goods from the warehouse to the kitchen is recorded as an expense in debit of account 600. It ends with an account or a 610, which reduced sales revenue or accounts with 700 or 701 directly. Decreased revenue from sales - when sold kitchen products using account 700, and when we sell finished goods to the account 701.
- Where chef Mall - adopted by him and his goods shall be assigned by price category or price for the population. For the same price they are selling the products sold in processed form as dishes. At the end of the day the chef describes sales from the cash register and determine the amount of allocated food and goods for the day. This amount must be equal to the amount of money the reporting of sales denya.Sastavya a blank sheet on which accounting account of revenue from the sale of the day. Based on this sheet chef issued confirmatory notes allocated food and goods.
The restaurant "Varna" by distributing storage products are otupsnati daily menu worth 4600 lev, mark the category 30% 20% VAT. The entire quantity was sold in the form of food.
2.
600
Received bartending jobs materials from the warehouse and been listed by price population
1196.00
700
5.Inventarizatsiya products in the kitchen and reporting of results - such inventory must be done once a month to be able to determine bartending jobs the actual availability and suitability of the products and to review the chef. When no differences with dock