Restaurant Knowledge Center
Explore our verified library of Restaurant transactions. Every entry is reviewed for IFRS compliance and real-world accuracy by our technical accounting team.
How to Record Restaurant Sales via Talabat Including Commission and Net Cash
Accounting for gross sales, delivery platform commissions, and net cash received from Talabat in one complete journal entry.
How to Record Food Spoilage and Kitchen Waste in a Restaurant
Adjusting inventory for wasted, expired, or spoiled food items to keep COGS and ending inventory accurate.
How to Reconcile Daily Talabat Sales and Record the Gross Receivable
Recording the gross daily sales reported by Talabat as a receivable before the platform payout is received.
How to Record the Talabat Commission and Service Fee Deducted from Sales
Recording the platform commission percentage deducted by Talabat from total orders, reducing the receivable balance.
How to Record the Weekly Talabat Bank Payout Settlement
Recording the actual net cash transfer from Talabat to the restaurant's bank account, clearing the receivable.
How to Record a Talabat Order Cancellation When the Restaurant Is at Fault
Accounting for a refund deducted by Talabat when an order is cancelled after preparation due to restaurant error.
How to Record a Shared Marketing Promotion Cost on Talabat
Recording the restaurant's 50% share of a customer promotion run on the Talabat platform.
How to Record the Monthly Talabat Tablet or Device Rental Fee
Recording the monthly subscription or hardware rental fee for the Talabat order terminal, deducted from the settlement.
How to Record the 16% VAT Applied to the Talabat Commission Invoice in Jordan
Recording the 16% Sales Tax on the Talabat commission as a recoverable input tax.
How to Write Off a Disputed Talabat Payout That Was Refused
Writing off a Talabat receivable balance after a technical dispute results in a refused payment.
How to Record Delivery Fee Revenue When Using Your Own Fleet Through Talabat
Recognizing the delivery fee collected via the Talabat app when the restaurant uses its own drivers to fulfill orders.
How to Record Customer Tips Collected via Talabat and Payable to Drivers
Handling tips paid by customers through the Talabat app that must be passed through to delivery staff.
How to Record Complimentary Meals Provided to Food Bloggers and Influencers
Recording the cost of food provided free to influencers for marketing purposes at ingredient cost, not menu price.
How to Record a Dine-In Cash Sale Including 16% VAT in Jordan
Recording a standard table payment in cash, correctly separating food revenue from the VAT collected on behalf of ISTD.
How to Record a Dine-In Credit Card Sale Net of POS Processing Fees
Recording a table payment by card, separating the bank processing fee from food revenue and VAT.
How to Record a Takeaway or To-Go Cash Order at the Counter
Recording a customer who orders and pays at the counter for food to take away, including 16% VAT.
How to Record a Split Bill Where One Guest Pays Cash and Another Pays by Card
Recording a table where the bill is split between a cash payment and a card payment, including VAT and processing fees.
How to Record a POS Void or Cancelled Order Before Payment Is Collected
Reversing a sale that was incorrectly entered in the POS before any payment was received.
How to Record a Service Charge Collected from Customers on Behalf of Staff
Recording the mandatory or discretionary service charge added to the bill, held as a liability until distributed to staff.
How to Distribute Accumulated Service Charges to Restaurant Staff
Paying out the monthly service charge pool to waitstaff and kitchen team, clearing the liability.
How to Record Cash Tips Left on the Table for Waiting Staff
Recording cash tips left by customers for staff as a liability until handed over at end of shift.
How to Record Card Tips Added to the POS Bill Net of Processing Fees
Recording a tip added to a card payment, with the bank processing fee absorbed by the restaurant.
How to Process a Customer Cash Refund for a Returned or Disputed Meal
Issuing a cash refund to a dissatisfied customer, reversing revenue and the associated VAT.
How to Record a Manager Comp or Complimentary Meal for VIP Guests
Recording a free meal approved by a manager for a VIP or to resolve a complaint, at food cost rather than menu price.
How to Defer Revenue When Customers Earn Loyalty Points at the Time of Purchase
Splitting a sale's revenue between the earned portion and the deferred loyalty points liability under IFRS 15.
How to Record Loyalty Points Redeemed by a Customer Against Their Meal
Converting the deferred loyalty points liability to earned revenue when a customer redeems their points.
How to Record a Customer Coupon or Voucher Redemption at the Restaurant
Recording a discount coupon applied to a customer's bill, tracking the discount separately from gross revenue.
How to Record a Staff Meal Provided at a 50% Employee Discount
Recording a discounted staff meal where the employee pays half price and the restaurant absorbs the rest as a benefit.
How to Record an Advance Deposit Received for a Future Catering Event
Recording a deposit from a corporate client for a catering event that will occur next month, as a deferred liability.
How to Recognize Catering Event Revenue After the Event Is Delivered
Recognizing the full catering revenue, clearing the deposit liability, and billing the remaining balance upon event completion.
How to Record the Sale of a Restaurant Gift Card as a Deferred Liability
Recording a gift card purchase as a liability since no food has been provided yet — revenue comes only upon redemption.
How to Record a Restaurant Gift Card Redemption and Recognize Revenue
Recognizing food revenue and VAT when a gift card is used to pay for a meal.
How to Recognize Gift Card Breakage Revenue from Unredeemed Balances
Recognizing income from gift card balances statistically unlikely to ever be redeemed, using the IFRS 15 breakage method.
How to Record a Cash Purchase of Raw Ingredients from a Market Vendor
Recording a cash purchase of fresh produce, meat, and dairy as inventory until consumed in food production.
How to Record a Weekly Ingredient Delivery from a Supplier on 30-Day Credit Terms
Receiving a weekly ingredient delivery on credit, recording the inventory asset and the corresponding payable.
How to Record a Beverage Purchase Including Recoverable VAT Input Tax
Buying soft drinks, juices, and beverages from a distributor with VAT recorded separately as a recoverable input.
How to Capitalize Inbound Freight Costs into Ingredient Inventory Value
Adding the delivery fee for ingredient transportation from a wholesaler to the inventory cost under IAS 2.
How to Record a Return of Damaged Goods to a Supplier and Receive a Credit Note
Sending back a damaged delivery and recording the supplier credit note to reduce the payable and inventory.
How to Record an Early Payment Discount Received from a Supplier
Capturing the cash saving from paying a supplier invoice early under 2/10 net 30 terms, reducing the inventory cost.
How to Record Daily Food Cost by Transferring Consumed Ingredients to COGS
Moving the cost of ingredients consumed in the kitchen to Cost of Food Sold, matching the expense to the revenue period.
How to Record Daily Beverage Cost Separately from Food COGS
Tracking beverage COGS independently to monitor the Beverage Cost % as a distinct performance metric.
How to Record Packaging and Disposables Expense for Takeaway and Delivery Orders
Expensing the cost of takeaway boxes, bags, napkins, and cups consumed during the period.
How to Record a Physical Inventory Count Shortage Adjustment at Month-End
Adjusting the GL when the physical stock count is lower than the system balance due to waste, shrinkage, or theft.
How to Accrue Monthly Kitchen Gas LPG Costs Before the Bill Arrives
Estimating and recording cooking gas expense for the month to match the cost to the period it was incurred.
How to Record Abnormal Food Spoilage Loss from a Refrigeration Failure or Power Cut
Writing off a large batch of inventory lost due to an unexpected event such as equipment failure, separately from normal spoilage.
How to Record Monthly Gross Payroll for All Restaurant Staff
Recording the total payroll expense for kitchen, floor, and management staff at month-end.
How to Record the Jordanian Social Security Contribution for Restaurant Staff
Recording the employer's 14.25% SSC share and the employee's 7.5% deduction for restaurant employees in Jordan.
How to Record the Net Salary Cash Payment to Restaurant Employees
Paying take-home salary to employees after all statutory deductions have been made.
How to Withhold and Record Employee Income Tax on a Restaurant Manager's Salary in Jordan
Deducting income tax from a senior employee's salary and recording the ISTD liability.
How to Accrue Overtime Wages for Weekend and Holiday Kitchen and Floor Shifts
Recording extra hours worked by restaurant staff during a busy weekend or holiday period in the month they were worked.
How to Accrue a Monthly End-of-Service Benefit Provision for Restaurant Staff in Jordan
Building the EOSB liability monthly for all restaurant employees as required by Jordanian Labor Law.
How to Record the EOSB Payout to a Departing Restaurant Employee
Paying the gratuity entitlement to a resigning or terminated employee and clearing the accumulated provision.
How to Record a Salary Advance Given to a Restaurant Employee
Recording a cash advance given to an employee against their upcoming salary as a receivable asset.
How to Deduct a Previous Salary Advance from the Monthly Payroll
Recovering a previously issued salary advance by reducing the employee's net pay in the current payroll run.
How to Accrue Ramadan Season Performance Bonuses for Restaurant Staff
Recognizing performance bonuses for the peak Ramadan season in the period they were earned, even if paid after Eid.
How to Record an Annual Rent Payment Upfront as a Prepaid Asset
Paying one year of restaurant rent upfront and recording it as a prepaid asset to be released monthly.
How to Release Monthly Rent Expense from a Prepaid Balance
Moving one month of rent from the Prepaid Rent asset to Rent Expense each month.
How to Withhold and Record 5% Rent Tax When Paying an Individual Landlord in Jordan
Deducting the 5% withholding tax from rent payments to an individual (non-corporate) landlord and remitting to ISTD.
How to Accrue Monthly Electricity and Water Utility Costs for a Restaurant
Estimating and recording the utility costs for the month before the EDCO and WAJ bills arrive.
How to Record the Monthly Internet and POS Software Subscription Fee
Expensing the monthly recurring cost of the restaurant's internet connection and cloud-based POS system.
How to Record a Refundable Security Deposit Paid to the Landlord
Recording the cash deposit paid at lease start as a long-term asset, not an expense.
How to Capitalize Restaurant Fit-Out and Leasehold Improvement Costs
Capitalizing the cost of tiling, kitchen ventilation, and interior fit-out of a rented restaurant space as a fixed asset.
How to Record Monthly Depreciation on Restaurant Leasehold Improvements
Expensing one month's depreciation on the restaurant fit-out asset over the lease term.
How to Capitalize the Purchase of Commercial Kitchen Equipment
Recording the purchase of a commercial oven, grill, or fridge as a fixed asset to be depreciated over its useful life.
How to Record Monthly Depreciation on Commercial Kitchen Equipment
Recognizing the monthly wear-and-tear cost of ovens, fridges, and other kitchen assets.
How to Record Equipment Maintenance and Repair Costs as a Period Expense
Expensing routine maintenance and minor repairs to commercial kitchen equipment immediately.
How to Record a Prepaid Social Media Advertising Campaign as a Prepaid Asset
Recording an upfront payment for a multi-month Instagram and Facebook ad campaign as a prepaid asset to be amortized monthly.
How to Release Monthly Advertising Expense from a Prepaid Balance
Moving one month of the prepaid advertising campaign from asset to expense as the campaign runs.
How to Record a Food Blogger or Influencer Barter Meal in Exchange for a Review
Recording a complimentary meal given to an influencer in exchange for social media content, at ingredient cost.
How to Prepare the Monthly VAT Filing by Netting Output and Input Tax for ISTD
Summarizing total output VAT collected and input VAT recoverable to determine the net amount payable to ISTD.
How to Record the Monthly VAT Remittance Payment to ISTD Jordan
Paying the net VAT liability to the Income and Sales Tax Department after offsetting input against output tax.
How to Record Recoverable Input VAT on Purchase Invoices
Don't expense your tax. See the correct journal entry to isolate recoverable Input VAT as a current asset when purchasing raw materials.
How to Apply the VAT Reverse Charge on Google and Meta Digital Advertising Invoices
Self-assessing 16% VAT on foreign digital advertising invoices under Jordan's reverse charge mechanism.
How to Accrue the Annual Corporate Income Tax Provision for a Restaurant
Recognizing the estimated income tax liability on the restaurant's annual taxable profit at year-end.
How to Record the Annual Municipality and Health License Fee as a Prepaid Asset
Paying the annual operating license and food safety permit fees and spreading the cost monthly.
How to Record a Health Inspection Penalty Fine as a Non-Deductible Expense
Expensing a government fine for a food safety violation — recorded in the accounts but not deductible for income tax.
How to Set Up a Petty Cash Float for Restaurant Kitchen and Floor Operations
Creating a small cash float for daily minor purchases such as fresh spices or small supplies.
How to Replenish the Restaurant Petty Cash Float After Daily Purchases
Restoring the petty cash float to its full balance by debiting specific expenses and crediting the main bank account.
How to Record an End-of-Day Cash Drawer Shortage in a Restaurant
Posting a cash over/short expense when the physical cash in the till is less than the POS daily sales total.
How to Record an End-of-Day Cash Drawer Overage
Posting extra cash found in the till at end of day as Other Income.
How to Adjust the GL for Bank Interest Income Found During Reconciliation
Recording interest income credited to the restaurant's bank account, discovered during the monthly bank reconciliation.
How to Record Monthly Bank Service Charges and Wire Transfer Fees
Expensing bank maintenance fees and transfer charges that appear on the monthly bank statement.
How to Record Fuel Costs for an Own-Fleet Restaurant Delivery Operation
Tracking fuel expenses for the restaurant's in-house delivery motorbikes as a direct cost of the delivery channel.
How to Record Delivery Driver Wages Separately from Kitchen and Floor Payroll
Tracking in-house delivery staff wages as a distinct cost center to analyze delivery channel profitability.
How to Record Cleaning and Hygiene Supplies as a Restaurant Operating Expense
Expensing the weekly purchase of cleaning products, sanitizers, and hygiene supplies used in the restaurant.
How to Record Staff Uniform Purchases for Kitchen and Floor Team
Expensing or capitalizing the cost of branded aprons, shirts, and caps for restaurant staff.
How to Record the Annual Restaurant Insurance Premium as a Prepaid Asset
Paying the yearly commercial insurance for premises, equipment, and public liability, recorded as a prepaid asset.
How to Release Monthly Insurance Expense from the Prepaid Insurance Balance
Moving one month of the annual insurance premium from Prepaid Insurance to Insurance Expense.
How to Record Discounted Beverage Sales During Happy Hour Promotions
Recording happy hour beverage sales at reduced prices, tracking the promotional discount separately from gross revenue.
How to Record Monthly Pest Control Service Costs as a Health Compliance Expense
Recording the mandatory pest control service payment as a recurring operating expense for food safety compliance.
How to Record the Annual Background Music Copyright License Fee
Paying an annual copyright license to legally play background music in the restaurant premises.
How to Write Off Broken Crockery, Glassware, and Cutlery as a Breakage Expense
Expensing broken plates, glasses, and cutlery revealed during a regular inventory count.
How to Record a Monthly Bank Loan Repayment Splitting Principal and Interest
Paying the monthly installment on a bank loan taken to open or expand the restaurant, separating debt reduction from interest expense.
How to Accrue Monthly Loan Interest Before the Payment Date
Recording interest that has accumulated on the restaurant's bank loan in the period it is incurred, before the cash payment is made.
How to Record an Owner Cash Injection into the Restaurant as a Shareholder Loan
Recording a personal cash contribution from the restaurant owner to cover operating costs as a formal shareholder loan liability.
How to Reverse a Prior Month Expense Accrual to Prevent Double-Counting
Reversing last month's utility accrual at the start of the new period so the actual invoice records correctly without duplication.
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