Keep each sales channel identifiable
Retain dine-in till summaries, takeaway orders and delivery-platform statements separately. Record cancellations, discounts and refunds with their approvals. A net platform transfer alone is not enough evidence to reconstruct the original order amounts.
Suggested account groups include dine-in sales, takeaway/delivery sales, approved refunds, ingredient costs, packaging and platform fees. Service charges and tips need explicit business policies and accounting review rather than a universal treatment invented here.
| Record | What to retain | Question it answers |
|---|---|---|
| Order summary | Gross amount, discount and refund reference | What customers were charged |
| Delivery settlement | Deductions and payout period | Why the bank receipt differs |
| Ingredient receipt | Quantity, cost and supplier bill | What stock entered the kitchen |
| Waste log | Item, quantity, reason and approver | Where stock left without a sale |
Check ingredients and approved waste
Compare purchased quantities, physical stock and recorded waste. Recipe costing can help explain ingredient use, but it needs actual portions and purchase prices from the restaurant.
Do not estimate food cost from supplier cash payments alone: some purchases remain in stock and some bills may be unpaid. Keep packaging and platform fees visible so pricing reviews do not overlook channel-specific costs.
A useful handover to bookkeeping support
Supply a daily sales-channel summary, delivery settlement statements, cash counts, ingredient purchases and approved waste/refund logs. Record unresolved deductions before assuming the platform transfer is complete.
A restaurant operator and accountant should review the proposed process against the real ordering system. The illustration below assumes a simple reconciliation; it does not determine gross-versus-net revenue presentation for every contract.
Worked example
Explain a delivery payout
Fictional settlement: LKR 90,000 customer orders, LKR 4,000 refunds and LKR 12,000 agreed platform deductions. Ignore taxes, tips and other adjustments.
- Orders after refundsRemove the supported refunds.
- LKR 86,000.00
- Expected platform receiptDeduct the contractually assumed fees.
- LKR 74,000.00
The LKR 74,000 receipt is a settlement total. Preserve the gross orders, refunds and deductions for accounting review instead of discarding their detail.
Frequently asked questions
Can I use the delivery bank payout as my only record?
No. Keep the platform statement and order detail so fees, refunds and unsettled periods can be explained.
Does the example prescribe platform revenue accounting?
No. The contract, role of each party and applicable accounting framework need review. The arithmetic only explains the assumed payout.
Sources and limits
Illustrative restaurant workflow. Platform terms, tax, tips and revenue presentation depend on your contracts and circumstances and are not prescribed here.
- IFRS Foundation — IAS 2 overview
Background on inventory cost and expense recognition; local applicability and valuation choices require accounting review.
Accessed: 2026-10-08 - IFRS Foundation — IFRS 15 overview
Background on revenue recognition; examples here do not determine the accounting standard or treatment applicable to a particular business.
Accessed: 2026-10-08