Restaurant
Inbound Freight on Ingredient Delivery
Paying a delivery fee for ingredients to be brought from a wholesaler to the restaurant.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Food & Beverage Inventory | Asset (+) | 50.00 | - |
| Cash / Bank | Asset (-) | - | 50.00 |
💡 Accountant's Note
Under IAS 2, all costs required to bring inventory to its present location must be capitalized into the inventory value — including delivery fees.
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