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Free refill at cafe -accounting treatment

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many cafe provide free refill on cold drink so does they record it separately or it is just recorded as cost of goods sold ?
Replies (3)
It's better to record separately to determine such free refill provided.
Ok , and many restaurants provide unlimited food at a certain amount how the cost of food is recorded, does it is recorded as cost of manufacturing??

sir can we also debit the cost of material(cold drink) consumed/sold ??


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