Hospitality

F&B Wastage & Spoilage Recording

Adjusting inventory for food that was prepared for a buffet but not consumed and cannot be reused.

Account NameTypeDebit ($)Credit ($)
F&B Waste ExpenseExpense (+)150.00-
F&B InventoryAsset (-)-150.00

💡 Accountant's Note

Tracking wastage separately from COGS allows the Chef to monitor kitchen efficiency and over-production.

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