upwork for accounting

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Accounting novels can help in learning accounting by presenting real - world scenarios in a fictional context. For example, a novel might show how a company's accounting practices affect its overall performance. This makes it easier to understand the practical implications of accounting concepts.

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The ancestors of ancient accounting could be traced back to ancient Greece, when there was already a tradition of recording expenses and income. The ancestor of modern accounting was the British mathematician and accountant John Vance. He invented modern accounting symbols and methods such as financial statements, cost accounting, profit calculation, etc. in the 17th century. Vance's contribution was to shift accounting from simple recording of income and expenditure to a more comprehensive and systematic management, laying the foundation for the development of modern accounting.

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The accounting process of the food and beverage industry could determine the relevant cost accounting method according to the scale and accounting requirements of the enterprise. Under normal circumstances, if the scale of the enterprise was small and the accounting requirements were not high, they could choose to directly record the cost and then charge the cost at the end of the month. If the other party could provide a formal receipt, the vegetables and meat could be directly charged to the main business cost. If there was a warehouse, the rice oil and condiments could be recorded as raw materials first, and then recorded as the main business cost when they were used. If there was no warehouse, the other party could also provide a formal receipt, which could also be directly credited to the main business cost. In addition, the cost of the food and beverage industry could be calculated according to some formulas, such as the cost of raw materials consumed in the current period, gross profit margin, sales price, etc. The specific accounting process included collecting documents, sorting and analyzing, and making certificates.

There were two common cost accounting methods for food and beverage enterprises: measurement method and estimation method. Among them, the estimation method was the most commonly used method. According to the actual situation of the restaurant, the average seasoning cost of each sales specifications was calculated. Before calculating the cost, he should determine the composition of the raw materials for each dish with the chef to understand the cost composition of the dish. After determining the cost, you should communicate with the boss to determine the gross profit margin. The specific methods of cost accounting included net material rate, raw material cost, and so on. The net material ratio refers to the ratio of the weight of the usable part of the food raw materials after preliminary processing to the total weight of the raw materials before processing. The raw material cost is calculated according to the unit price of the raw material, the net material ratio, and the net material weight. The functions of food and beverage cost accounting included reasonably setting sales prices, controlling costs, promoting and improving business management, and revealing the factors that caused the rise and fall of product costs. The common calculation method was: cost of the month = beginning inventory + collection of the month-end inventory. There were different accounting methods for food and beverage costs according to the production methods and varieties of kitchen products, including the order carry-over method. In general, food and beverage cost accounting was a comprehensive calculation of the raw materials consumed by food and beverage products in order to find the cost of a certain type and quantity of products.