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Comparative Analysis of Accounting Methods for Reporting of Restaurant Business Production and Sales Activity


  • Andriy Tsyutsyak

    () (Ivano-Frankivsk University of Law named after King Danylo Galician)


Completeness and accuracy of disclosing information on restaurant business operations directly affect the formation of income and expenditure rates in accounting system and reporting. The article provides the analysis of the accounting method and arranging documentation of restaurant businesses production and trade activities. Comparative evaluation of accounting methods of disclosing procurement of raw materials, public catering domestic production and sales in the restaurant sector has been carried out. The advantages and disadvantages of trade, production and sales and production methods of arranging restaurant business production and sales activities accounting have been determined. This study done has made it possible to identify three groups of restaurant businesses and provide for them the most optimal system of accounting their production and sales activity.

Suggested Citation

  • Andriy Tsyutsyak, 2014. "Comparative Analysis of Accounting Methods for Reporting of Restaurant Business Production and Sales Activity," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 56-63, March.
  • Handle: RePEc:iaf:journl:y:2014:i:1:p:56-63

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    More about this item


    public catering; production and sales accounting; procurement procedure; domestic catering production; sales of stock;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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