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AGORA INTERNATIONAL JOURNAL OF ECONOMICAL SCIENCES, 
AIJES, ISSN 2067-3310, E - ISSN 2067 – 7669, VOL. 12 (2018) 

 

Accounting Treatment of Operations in Public Catering Services 
 

Răzvan Vonea1 

1Agora University of Oradea, str. P-ța Tineretului, no. 8, Oradea, Romania 

E-mail vonea_razvan@yahoo.com  

Abstract 
The existing article proposes to bring to light the organization and management approach in conducting the accounting 

in the food service businesses. I first introduced a short abstract presentation of the food service structure types in the 

Romanian legislation. I also established an intrinsic relationship between the hotel and hospitality industries as 

components of the touristic phenomenon exponentially developed worldwide in the last decades. I proposed some 

accounting cases concerning the accounting entries of different operations referring to the food service business. 

Keywords: food service, restaurant, inventory items, retail price, menus, server / waiter / waitress, raw materials, 

individual producers / manufacturers 

 

1.Introduction  

Tourism, as an important component of the tertiary sector, has established itself exponentially in 

social and economic life, through a significant expansion especially in the second half of the last 

century. The source of this relevant progress is the general economic growth, associated with the 

increase in leisure time and paid leave, increased long-term income, but especially the expansion of 

transport - factors that have made travel more frequent, fast, comfortable and accessible. More and 

more countries are beginning to enjoy the economic benefits generated by tourism: new jobs are 

being created, new untapped resources are being found, the balance of external payments is being 

balanced, infrastructure is improving - a favorable macroeconomic situation. As for cultural values, 

through tourism states share their national identity, creating added value to their international 

image. 

In the period between 1950-1977, the world population increased 2.5 times, and the number of 

arrivals in international tourism multiplied more than 20 times compared to 1950, when there were 

only 25 million arrivals, it follows a growth rate 10 times faster. The growth trend of international 

tourism from 1950 to the present is maintained, but there is also a marked slowdown as follows: 

the average growth rate over the four decades continues to decline from 11.7% in 1950-1959 to 

8.3% in 1960-1969 to 6.1% in 1970-1979, to reach 4.0% in 1980-19891. 

Given this global trend, accommodation and catering services are the basic services of a tourist 

program. The interdependent relationship between public catering and tourism is obvious, as they 

are concentrated in an independent sector of economic activity, called the hotel industry. 

According to the methodological norms and classification criteria, the following types of tourist 

reception structures with public catering functions can operate in Romania2: 

1. Restaurant Profile 

✓ Classic; 

✓ Specialized: fishing, hunting, rotisserie, zahana, dietetic, lacto-vegetarian, family / 

pension;With specific: winery, with local specifics, with national specifics; 

✓ With artistic program; 

✓ Brasserie or bistro; 

✓ Brewery; 

✓ Summer garden; 

 
1 Stănciulescu, G., Tehnica operaţiunilor de turism, Editura All, Bucureşti, 1998, p. 2 
2 Ordinul ANT nr. 65/2013, publicat în MO partea I, nr. 353 bis/14.06.2013 

mailto:vonea_razvan@yahoo.com


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✓ Terrace; 

2. Bar Profile 

✓ Nightclub; 

✓ Day bar; 

✓ Cafe-bar or cafe; 

✓ Club or disco-bar; 

✓ Bufet-bar; 

3. Fast-food Profile 

✓ Self-service restaurant; 

✓ Express buffet; 

✓ Pizzeria; 

✓ Snack-bar; 

4. Cake shop 

5. Pastry, pie, simigerie 

  

Regardless of the form in which these structures with public catering functions are organized, this is 

in fact also a form of retail trade, characterized by the intervention of the human factor engaged in 

the preparation of the purchased materials. 

The organization and management of the accounting of public catering units must take into account 

certain inherent aspects of the specifics of this activity, such as: 

a. the preparation of the menus is done, in general, without permanent storage of materials and 

materials; 

b. changing / updating / adding new menus or the structure of the dishes made; 

c. the demand for public alimentation products is variable and varies according to different 

parameters: seasonality, schedule, days of the week, periods of celebration, holidays and vacations, 

etc.; 

d. the need to schedule as accurately as possible the quantity of products to be prepared and 

prepared for the next day; 

e. the need to respect the validity period of the public alimentation products prepared and not sold 

on the same day, because their commercialization term is limited, according to the sanitary 

legislation; 

f. the determination of the production costs of the public alimentation products carries a special 

regime, including the acquisition cost of the purchased materials and other expenses related to the 

food preparation, their preparation, according to some recipes approved at unit level. 

 

2. Case studies 

2.1. Case study no. 1: 

Niculina restaurant sends an employee to the agri-food market in order to buy vegetables from 

individual producers. For this purpose, the company grants him an advance for travel in the amount 

of 300 lei, cash, according to the payment order no. 26 / 15.1.2020. It is bought from individual 

producers: potatoes, celery, carrots, parsley, horseradish, worth 284 lei, according to the marketing 

book no. 224 / 01.15.2020. The equivalent value of the vegetables purchased in cash is paid 

according to the payment order no. 28 / 15.1.2020. The remaining unspent cash difference is 

deposited at the cashier. 

 

a.  Granting the advance for travel to the agri-food market: 

 542  „Cash advances” = 5311 „Cash in Ron”  300 

According to the payment order no. 26/15.01.2020 

 

b. Purchase of goods for processing at the restaurant: 

  371 „Goods” = 462  „Various creditors”  284 

According to the marketing book no. 224/15.01.2020 



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c. Payment of the value of the goods purchased to the individual producer: 

 462 „Various creditors” = 5311 „Cash in Ron”   142 

According to the payment order no. 28/15.01.2020 

 

d. Payment of the value of the goods purchased to the individual producer: 

 5311  „Cash in Ron”  = 542 „Cash advances” 16 

According to the payment order no. 29/15.01.2020 

 

Observation: we opted for the registration of the purchased goods in order to process them in the 

public catering process, treating them as goods, the accounting records being kept at the acquisition 

cost, the discharge being also carried out. Sales in public catering through the cash register are 

reflected in the selling price that generates income from sales of goods.  

 

2.2. Case study no. 2 

Raluca restaurant buys from the supplier deep plates, flat plates, cutlery for its own kitchen, in a 

total value of 700 lei, 19% VAT, according to the fiscal invoice no. 1414 / 15.01.2020. The 

payment of the debt to the supplier is made by promissory note. The dishes thus purchased are put 

into use. 

 

a. Purchase of dishes for the restaurant kitchen: 

  %   = 401  „Providers”  833 

 303 „Inventory items”      700 

 4426 „Deductible VAT”      133 

According to the invoice no. 1414/15.01.2020 

 

b. Purchase of dishes for the restaurant kitchen: 

 401 „Providers”  = 403  „Payment effects” 833 

According to the promissory note no. 125 

 

c. Off-balance sheet recording of inventory items: 

 D 8035 „Stocks of the nature of inventory items  700 

   given in use” 

According to the inventory item record sheet 

 

d. Commissioning of purchased inventory items: 

 603 „Expenses with materials of  = 303 „Materials of the nature  700 

  the nature of inventory objects” of inventory objects” 

according to the consumption receipt no. 30/15.01.2020 

 

2.3. Case study no. 3 

At the end of a day, the Diana restaurant records sales from serving meals in a total value of 1570 

lei, of which 355 lei collected through POS, and the rest in cash. At the end of the day, the waiters 

hand over the amount of 1215 lei from the sale of the goods. The management of sold goods is 

downloaded, at a purchase cost of 720 lei. During the day, cracks of plates, glasses, ashtrays are 

registered, valued at 25 lei, amount recovered from the waiters. 

 

a. Recording sales from catering: 

 4111 „Clients” =  %     1570 

     707 „Income from sale of goods” 1495,24 

     4427 „Collected VAT”   74,76 

According to the Fiscal Report Z no. 155/20.01.2020 



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b.  Cash collection of sales / delivery by the waiters of the cash collected: 

 5311 „Cash in Ron” = 4111 „Clients”  1215 

According to the Fiscal Report Z no. 155/20.01.2020, Monetary no. 190/20.01.2020 

 

c. POS collection of sales: 

 5121 „Bank accounts in Ron” = 4111 „Clients”  355 

According to Settlement 

 

Characteristics:  

 the amounts collected by the waiters through the credit card representing the 

equivalent value of the customers' consumption appear in the Daily Fiscal Report of 

the restaurant; 

 the amounts collected from customers through credit cards are not entered in the 

cash register; 

 no invoice is issued for the amounts collected by credit cards. 

 

d.  Discharge with the goods sold: 

 607 „Expenditure on goods” = 371 „Goods”  720 

According to the accounting note no. 20/20.01.2020 and recipes in the specific program 

 

Observation: The discharge is made at the cost of purchasing the goods, through computer 

software in which all the entries of goods are entered (purchases of goods from individual suppliers 

or producers) and based on the existing recipes in these software the discharge is performed at 

acquisition cost. 

 

e. Record breaks at the end of the day: 

 5311 „Cash in Ron” = 4281 „Other staff debts”   25 

According to the collection order no. 15/20.01.2020 

 

Observation: in order to have analytical records on each waiter, account 4281 can be developed on 

analytical accounts, on each waiter. 

3. Conclusions 

We conclude the specifics of public catering accounting by the fact that the goods purchased within 

these units can be treated as goods, being goods that are resold after a prior processing; the 

processing can consist either in alcoholic beverages that are sold in the form of coffee, cocktails, 

other specific alcoholic and non-alcoholic beverage preparations, or in the kitchen where the 

purchased goods are processed and become culinary preparations. 

 

 

REFERENCES 
[1] Deaconu, S. C., Particularităţi ale contabilităţii entităţilor, Editura C.H. Beck, Bucureşti, 2012; 

[2] Draica, C., Ghid practic de turism intern şi internaţional, Editura All Beck, Bucureşti, 1999; 

[3] Robu, M., Contabilitate în comerţ şi turism, Editura Universităţii Suceava, 1999; 

[4] Stănciulescu, G., Tehnica operaţiunilor de turism, Editura All, Bucureşti, 1998; 

[5] OMFP nr. 1802/29.12.2014 pentru aprobarea Reglementărilor contabile privind situațiile financiare anuale 

individuale și situațiile financiare anuale consolidate; 

[6] Ordin ANT nr. 65/2013; 

[7] Legea nr. 227/2015 privind Codul fiscal cu modificările şi completările ulterioare. 


