FUNDAMENTALS OF THE ORGANIZATION OF ACCOUNTING AT PUBLIC CATERING ENTERPRISES

Abstract

This article discusses the basics of accounting at public catering enterprises in modern conditions of economic activity, and also reveals the features inherent in accounting in this area. In the course of the study, attention is paid to the regulatory and legal regulation, on the basis of which the accounting of the catering system in the territory of the Russian Federation is conducted. Special attention is paid to modern means of automating accounting processes, which help both the ordinary employee and the management staff in their daily work. In turn, automation of accounting processes in the catering system provides for the introduction of information technologies that are aimed at reducing the time spent on routine processes, redirecting it to effective management of business processes.