Hospitality

Crockery & Glassware Breakage

Expensing broken plates, glasses, and cutlery from the restaurant floor.

Account NameTypeDebit ($)Credit ($)
Operating Supplies: BreakageExpense (+)40.00-
Operating Supplies (Inventory)Asset (-)-40.00

💡 Accountant's Note

Crockery is often handled as an operating supply. Regular inventory counts of 'par stock' determine the monthly breakage expense.

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