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.
Recording Restaurant Sales via Talabat
How to account for gross sales, delivery commissions, and net cash received from delivery apps.
Recording Restaurant Food Spoilage & Waste
How to adjust inventory for wasted, expired, or spoiled food items in a kitchen environment.
Daily Talabat Sales Reconciliation
Recording the daily gross sales and the corresponding receivable from Talabat before payout.
Talabat Commission & Service Fee
Recording the commission percentage deducted by Talabat on total orders.
Talabat Weekly Bank Payout
Recording the actual cash transfer from Talabat to your Jordanian bank account.
Talabat Order Cancellation (Restaurant Fault)
How to record a refund when an order is cancelled after the food was prepared.
Talabat Shared Marketing Promotion
Recording a discount where the restaurant pays 50% of a customer promotion.
Talabat Monthly Tablet/Device Fee
Recording the monthly subscription or rental fee for the Talabat order terminal.
VAT on Talabat Commission (Jordan)
Recording the 16% Sales Tax applied to the commission invoice from Talabat.
Talabat Disputed Payout Adjustment
Writing off a balance that Talabat refused to pay due to a technical dispute.
Recording Delivery Fee Revenue (Own Fleet)
If the restaurant uses its own drivers but the Talabat app, recording the delivery fee collected.
Driver Tips Collected via Talabat
Handling tips paid by customers on the app that must be passed to drivers.
Complimentary Meals for Influencers
Recording the cost of food provided for free to food bloggers or influencers for marketing purposes.
Dine-In Cash Sale
Recording a standard table sale paid in cash at the end of the meal.
Dine-In Credit/Debit Card Sale
Recording a table sale paid by card, with a POS processing fee deducted by the bank.
Takeaway / To-Go Order (Cash)
Recording a customer who orders and pays at the counter for food to take away.
Split Bill (Part Cash, Part Card)
Recording a table where two guests split the bill — one pays cash, the other pays by card.
POS Void / Cancelled Order
Reversing a sale that was incorrectly entered into the POS system before payment was collected.
Service Charge Collected from Customer
Recording the 10% service charge added to the bill that belongs to the staff.
Service Charge Distribution to Staff
Paying out the accumulated monthly service charge pool to waitstaff and kitchen team.
Cash Tips Left on Table
Recording cash tips left by customers directly on the table for the waiting staff.
Card Tips Added to POS Bill
Recording a tip the customer adds to their card payment at the end of the meal.
Customer Refund (Cash)
Issuing a cash refund to a dissatisfied customer for a meal that was returned.
Manager Comp / Complimentary Meal
A manager approves a free meal for a VIP guest or to resolve a complaint.
Customer Loyalty Points Earned (Revenue Deferral)
Deferring a portion of a sale's value for loyalty points earned by the customer at the time of purchase.
Customer Loyalty Points Redeemed
A customer uses accumulated points to pay for part of their meal.
Coupon / Voucher Redemption
A customer presents a printed or digital coupon for a discount on their meal.
Staff Meal (50% Discount Policy)
An employee eats at the restaurant and pays half price per the staff discount policy.
Catering Order Advance Deposit
Receiving a deposit from a corporate client for a large catering event next month.
Catering Event Revenue Recognition
Recognizing revenue when the catering order is delivered and the event takes place.
Sale of Restaurant Gift Card
A customer purchases a prepaid gift card to give as a present.
Gift Card Redemption
A customer uses a gift card to pay for their meal.
Gift Card Breakage (Unredeemed Balance)
Recognizing revenue from gift card balances that are statistically unlikely to ever be redeemed.
Purchase of Raw Ingredients (Cash)
Buying fresh vegetables, meat, and dairy from a market vendor for cash.
Purchase of Raw Ingredients (On Credit)
Receiving a weekly delivery of ingredients from a supplier with a 30-day payment term.
Purchase of Beverages / Alcohol
Buying soft drinks, juices, and beverages from a distributor.
Inbound Freight on Ingredient Delivery
Paying a delivery fee for ingredients to be brought from a wholesaler to the restaurant.
Return of Spoiled Goods to Supplier
Sending back a delivery of tomatoes that arrived damaged, and receiving a credit note.
Early Payment Discount from Supplier
Paying a supplier invoice early and receiving a 2% cash discount.
Daily Food Cost (Inventory to COGS)
Recording the cost of ingredients consumed to produce the day's meals sold.
Daily Beverage Cost (Inventory to COGS)
Recording the cost of beverages consumed during the day's service.
Packaging & Disposables Expense
Recording the cost of takeaway boxes, bags, napkins, and cups used during the week.
Physical Inventory Count Adjustment (Shortage)
Adjusting the books when the physical stock count is lower than the system balance at month-end.
Kitchen Gas (LPG) Accrual
Recording the estimated cost of cooking gas used in the kitchen before the bill arrives.
Abnormal Food Spoilage (Power Cut / Fridge Failure)
Writing off a large batch of inventory lost due to an unexpected refrigeration failure.
Monthly Payroll (Gross Salaries)
Recording the total payroll expense for all restaurant staff at month-end.
Social Security Contribution (Jordan) — Restaurant
Recording the employer's SSC share and the employee's deduction for restaurant staff.
Net Salary Payment to Staff
Paying the take-home salary to employees after all statutory deductions.
Employee Income Tax Withholding (Jordan)
Deducting income tax from a senior restaurant manager's monthly salary.
Overtime Accrual (Weekend Shifts)
Recording extra hours worked by kitchen and floor staff during a busy weekend.
Monthly EOSB Provision — Restaurant Staff
Accruing the end-of-service gratuity liability for restaurant employees as required by Jordanian labor law.
EOSB Payout — Departing Employee
Paying the gratuity to a waiter who has resigned after 3 years of service.
Salary Advance to Employee
A waiter requests an advance of JOD 200 against next month's salary.
Salary Advance Deduction from Payroll
Recovering a previously issued salary advance by deducting it from the monthly payroll.
Ramadan Season Bonus Accrual
Accruing performance bonuses for kitchen and floor staff at the end of Ramadan season.
Annual Rent Payment (Prepaid)
Paying one year of rent upfront to the landlord at the start of the lease.
Monthly Rent Expense Recognition
Moving one month of rent from the prepaid asset to the expense account.
Rent Payment with Withholding Tax (Jordan)
Paying monthly rent to an individual landlord and withholding 5% tax as required by Jordanian law.
Monthly Electricity & Water Accrual
Estimating and recording the utility costs for the month before the bills arrive.
Internet & POS Software Monthly Fee
Recording the monthly subscription for internet connection and the cloud-based POS system.
Security Deposit Paid to Landlord
Paying a refundable deposit at the start of the restaurant lease.
Leasehold Improvements (Fit-Out)
Capitalizing the cost of tiling, kitchen ventilation, and interior fit-out of a rented restaurant space.
Monthly Depreciation — Leasehold Improvements
Expensing one month's depreciation on the restaurant fit-out.
Kitchen Equipment Purchase (Oven / Grill)
Buying a commercial convection oven for the kitchen.
Monthly Kitchen Equipment Depreciation
Monthly depreciation charge on ovens, fridges, and other kitchen assets.
Equipment Maintenance & Repair
Paying a technician to service the commercial refrigerator.
Prepaid Social Media Ad Campaign
Paying JOD 900 upfront for a 3-month Instagram and Facebook campaign.
Monthly Advertising Expense Recognition
Moving one month of the prepaid ad campaign from asset to expense.
Food Blogger / Influencer Meal (Barter)
Hosting an influencer for a free meal in exchange for a review post on their social channels.
VAT Output Tax Filing Preparation
Summarizing the total VAT collected from food sales during the month for ISTD filing.
VAT Remittance to ISTD (Jordan)
Paying the net VAT liability to the Income & Sales Tax Department.
VAT Input Tax on Ingredient Purchase
Recording the recoverable 16% VAT paid on a food supply invoice from a registered vendor.
VAT Reverse Charge on Google/Meta Ads
Self-assessing VAT on a digital advertising invoice from a foreign provider.
Corporate Income Tax Provision
Accruing the estimated income tax on the restaurant's annual profit.
Annual Municipality & Health License Fee
Paying the annual operating license and food safety permit fees.
Health Inspection Fine (Non-Deductible)
Recording a penalty issued by the municipality for a food safety violation.
Petty Cash Float — Kitchen & Floor
Setting up a small cash float for daily minor purchases like spices and small supplies.
Petty Cash Replenishment
Replenishing the kitchen petty cash float after it has been spent on small daily items.
End-of-Day Cash Drawer Shortage
Recording a discrepancy when the physical cash in the till is less than the POS daily sales report.
End-of-Day Cash Drawer Overage
Recording extra cash found in the till at the end of the day.
Bank Reconciliation — Interest Earned
Adjusting the general ledger for interest income shown on the monthly bank statement.
Bank Service Charges
Recording monthly bank maintenance fees and wire transfer charges deducted by the bank.
Own Delivery Fleet Fuel Cost
Recording fuel expenses for the restaurant's in-house delivery motorbikes.
Delivery Driver Wages
Recording the wages for in-house delivery staff separate from kitchen and floor payroll.
Cleaning & Hygiene Supplies
Recording the weekly purchase of cleaning products, sanitizers, and hygiene supplies.
Staff Uniform Purchase
Buying branded aprons, shirts, and caps for the kitchen and floor team.
Annual Restaurant Insurance Premium
Paying the yearly commercial insurance for the restaurant premises and contents.
Monthly Insurance Expense Recognition
Moving one month of prepaid insurance to the expense account.
Happy Hour Price Reduction
Recording discounted beverage sales during the daily happy hour promotion.
Pest Control Service
Monthly payment to an extermination company for health compliance.
Background Music License Fee
Paying an annual copyright license to play background music legally in the restaurant.
Crockery & Glassware Breakage
Expensing broken plates, glasses, and cutlery from the floor.
Monthly Bank Loan Repayment
Paying the monthly installment on a bank loan taken to open the restaurant.
Accruing Monthly Loan Interest
Recording interest that has accumulated on the restaurant's bank loan before the payment date.
Owner Cash Injection (Shareholder Loan)
The restaurant owner puts in personal money to cover a slow month's operating costs.
Reversal of Prior Month Accrual
Reversing the utility accrual at the start of the new month to avoid double-counting when the actual bill arrives.
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