Accounting
Accounting Checklist for UAE Restaurants and Cafés
A practical accounting checklist for UAE restaurants covering daily sales, delivery platforms, cash, suppliers, inventory, payroll, VAT and monthly reporting.
Reconcile every sales channel
Restaurant revenue may come through cash, cards, online ordering, delivery platforms and catering invoices. Daily point-of-sale totals should be matched to settlement reports and accounting entries.
Record platform commissions, discounts, refunds and timing differences separately so gross sales are not confused with the net amount received in the bank.
Control cash, suppliers and inventory
Document daily cash counts and investigate shortages or overages. Supplier invoices should be approved, coded and matched to statements where available.
Regular inventory counts help management understand food cost, wastage and gross margin. Significant differences between purchases, usage and closing stock should be reviewed.
- ✓Daily POS reconciliation
- ✓Delivery-platform settlement matching
- ✓Supplier statement reconciliation
- ✓Stock counts and wastage records
- ✓Petty-cash controls
- ✓Payroll and staff-cost review
Maintain VAT-ready records
Tax invoices, credit notes, sales reports and expense documents should be organized by tax period. Output VAT and recoverable input VAT should be reconciled to the accounting ledger before return preparation.
Promotions, complimentary items, delivery charges and platform arrangements can create accounting and VAT questions that require transaction-specific review.
Review restaurant performance monthly
Management should review sales by channel, food cost, gross margin, payroll, occupancy costs, platform commissions and net profit. Compare results with budget and prior periods.
MAHTABCERT provides restaurant accounting services in the UAE, including bookkeeping, reconciliations and management reporting.
Frequently Asked Questions
How often should restaurant sales be reconciled?
Daily reconciliation is recommended because restaurants usually process high volumes across several payment channels.
Should delivery-app commissions be recorded separately?
Yes. Separating gross sales, commissions, discounts and net settlements improves reporting and reconciliation.
Which monthly reports are most useful?
Common reports include profit and loss, food-cost analysis, sales by channel, cash reconciliation, supplier ageing and VAT reconciliation.