Restaurant

Daily Beverage Cost (Inventory to COGS)

Recording the cost of beverages consumed during the day's service.

Account NameTypeDebit ($)Credit ($)
Cost of Beverages Sold (COGS)Expense (+)200.00-
Beverage InventoryAsset (-)-200.00

💡 Accountant's Note

Beverage COGS is tracked separately from food COGS so the Beverage Cost % can be monitored independently — usually targeting 20-25%.

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