Особливості обліку основних засобів на підприємствах ресторанного бізнесу

Abstract

The analysis of the special literature, the regulatory and legal framework is carried out for the definition of approaches to the organization of accounting of fixed assets and the reflection of costs associated with the exploration of fixed assets at restaurants in the restaurant industry. The main peculiarities of activity of enterprises of the restaurant business and accounting of expenses at restaurant enterprises are revealed.