Restaurant

Crockery & Glassware Breakage

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

Account NameTypeDebit ($)Credit ($)
Operating Supplies: Breakage ExpenseExpense (+)55.00-
Operating Supplies (Inventory)Asset (-)-55.00

💡 Accountant's Note

Crockery is tracked as an operating supply. Regular physical counts reveal the monthly breakage rate, which is then expensed to keep inventory accurate.

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