Restaurant
Physical Inventory Count Adjustment (Shortage)
Adjusting the books when the physical stock count is lower than the system balance at month-end.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Inventory Shrinkage Expense | Expense (+) | 180.00 | - |
| Food & Beverage Inventory | Asset (-) | - | 180.00 |
💡 Accountant's Note
Common causes are over-portioning, staff theft, or counting errors. This entry ensures the balance sheet reflects what is physically in the kitchen.
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