Restaurant

Daily Food Cost (Inventory to COGS)

Recording the cost of ingredients consumed to produce the day's meals sold.

Account NameTypeDebit ($)Credit ($)
Cost of Food Sold (COGS)Expense (+)1,200.00-
Food & Beverage InventoryAsset (-)-1,200.00

💡 Accountant's Note

This is done daily or weekly based on actual kitchen consumption. Food Cost % = COGS / Food Revenue. A typical restaurant targets 28-35%.

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