{"id":1238,"date":"2020-02-16T08:38:19","date_gmt":"2020-02-16T08:38:19","guid":{"rendered":"http:\/\/ihmnotessite.com\/?page_id=1238"},"modified":"2020-02-16T08:40:21","modified_gmt":"2020-02-16T08:40:21","slug":"records-maintained-in-the-receiving-department","status":"publish","type":"page","link":"https:\/\/ihmnotessite.com\/index.php\/home\/introduction-to-costing-sales-controls-classification-of-costs-food-control-systems-causes-of-high-food-cost-the-advantages-of-food-and-beverage-cost-control-purchasing-purchase-procedure-purchas\/records-maintained-in-the-receiving-department\/","title":{"rendered":"RECORDS MAINTAINED IN THE RECEIVING DEPARTMENT"},"content":{"rendered":"\t\t
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RECORDS MAINTAINED IN THE RECEIVING DEPARTMENT<\/u><\/strong><\/span><\/p>

RECEIVING SHEET<\/u><\/strong><\/span><\/p>

There are two receiving sheets, one for food and all other items and one for beverage. All other items include everything received by the hotel other than food and beverage. Beverage includes liquor, wine, beer, mixers and soft drinks.<\/span><\/p>

Both receiving sheets are made in duplicate. Each and every document accompanying a delivery of merchandise or presented for a service being performed must be entered on the receiving sheet.<\/span><\/p>

  • Date<\/span><\/li>
  • Number the receiving sheet<\/span><\/li>
  • Receiving stamps: date received, reference number, signature of receiving clerk<\/span><\/li>
  • Posting to receiving sheet<\/span><\/li>
  • Reference number<\/span><\/li>
  • Posting of cash purchases<\/span><\/li>
  • Posting of credit memorandum<\/span><\/li>
  • Distribution of receiving sheet<\/span><\/li><\/ul>
    1. Goods inward book sheet-food: <\/u><\/strong>the book sheet categorises all food purchases as follows:-<\/span><\/li><\/ol>
      • Dry foods<\/span><\/li>
      • Dairy produce<\/span><\/li>
      • Bread<\/span><\/li>
      • Meat<\/span><\/li>
      • Fish<\/span><\/li>
      • Poultry<\/span><\/li>
      • Fruits and vegetables- directly delivered to kitchen. (Figure 10)<\/span><\/li><\/ul>

        Goods inward book sheet- beverage: <\/u><\/strong>\u00a0the items of beverage can also be categorized. Information on daily deliveries, a container received\/returned record and an up-to-date balance is maintained in this book. (Figure 4.11)<\/span><\/p>

        1. Meat tag:<\/u><\/strong> tagging is done for most expensive items such as special processed meats such as ham, fish such as smoked salmon, poultry and shell fish etc. refer figures 4.12, 4.13 and 4.14)<\/span><\/li><\/ol>

          This serves many purposes such as:-<\/span><\/p>

          • Control of expensive food<\/span><\/li>
          • Receiving department weighs and records each item against the specific weight range<\/span><\/li>
          • Assists in obtaining a more accurate daily food cost percentage figure<\/span><\/li>
          • Assists in controlling the stock level of these items<\/span><\/li>
          • It provides a reference number to aid issuing to the kitchen and when yield testing<\/span><\/li>
          • With clearly marked date on the tag, it helps in efficient rotation of stock<\/span><\/li><\/ul>

            A meat tag must be completed by the receiving clerk on both parts for all incoming meats.\u00a0<\/span><\/p>

            1. Daily receiving report: <\/u><\/strong>all purchases are broken down into the following categories:-<\/span><\/li><\/ol>
              • Direct purchases: <\/u><\/strong><\/span><\/li>
              • all dairy products<\/span><\/li>
              • bread<\/span><\/li>
              • ice cream<\/span><\/li>
              • fresh fish<\/span><\/li>
              • vegetables (except bulk purchases of potatoes\/onions<\/span><\/li>
              • Fresh perishable fruits (papaya, pineapple, mango etc.)<\/span><\/li>
              • storeroom purchases:<\/u><\/strong><\/span><\/li>
              • canned goods<\/span><\/li>
              • all tagged meat and fish items<\/span><\/li>
              • butter<\/span><\/li>
              • eggs<\/span><\/li>
              • sales tax will be recorded in the direct column<\/strong><\/span><\/li>
              • credit and debit adjustments are recorded under the category concerned (figure 4.15)<\/strong><\/span><\/li><\/ul>

                Account payable:-<\/u><\/strong><\/span><\/p>

                • The f and b controller checks extensions and additions of invoices and verifies postings on receiving recorded<\/span><\/li>
                • All invoices must bear the stamp and signature of the storeroom clerk. This proves that the merchandise has been received and checked.<\/span><\/li>
                • The f and b controller keeps memo invoices in the file until the actual invoice has been received. He matches corresponding invoices. This precludes a double recording of invoices.<\/span><\/li><\/ul>

                  \u00a0FRAUDS IN THE RECEIVING:<\/u><\/strong><\/span><\/p>

                  • Theft by receiving personnel<\/span><\/li>
                  • No system of credit for law quality, damaged merchandise, or goods not received<\/span><\/li>
                  • Lack of facilities and or sales<\/span><\/li>
                  • Perishable foods left out of proper storage.<\/span><\/li><\/ul>

                    \u00a0<\/u><\/strong><\/span><\/p>

                    ASSESSING THE PERFORMANCE AND EFFICIENCY OF RECEIVING DEPARTMENT<\/u><\/strong><\/span><\/p>

                    The food and beverage controller is responsible for assessing the performance and efficiency of receiving department. Without his stamp no bill will be paid by the accounting department but should be returned to the food and beverage controller. After the food and beverage controller has finished with the receiving sheet the duplicate with all attachments is forwarded to the accounting department.<\/span><\/p>

                    Duties of the food and beverage controller:<\/strong><\/span><\/p>

                    • Verifies the unit costs on each invoice against market quotations and or the purchase order<\/span><\/li>
                    • Verifies the extensions on item where the weight or count as changed and corrects the grand total of the invoice<\/span><\/li>
                    • Verifies the extensions of each item on the invoice and the grand total<\/span><\/li>
                    • Checks that all invoices are properly stamped and signed by the receiving clerk<\/span><\/li>
                    • Checks the accuracy of the meat tags against the invoice<\/span><\/li>
                    • Checks the distribution of each invoice to perishables, meat storeroom and all other<\/span><\/li>
                    • Totals each column of each receiving sheet and checks the cross footing to the total columns.<\/span><\/li>
                    • Calculates unit costs for pricing storeroom requisitions. This is done on the day the items are delivered.<\/span><\/li>
                    • Posts received groceries on the kardex<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

                      RECORDS MAINTAINED IN THE RECEIVING DEPARTMENT RECEIVING SHEET There are two receiving sheets, one for food and all other items and one for beverage. All other items include everything received by the hotel other than food and beverage. Beverage includes liquor, wine, beer, mixers and soft drinks. Both receiving sheets are made in duplicate. Each […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1195,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","footnotes":""},"class_list":["post-1238","page","type-page","status-publish","hentry","entry"],"yoast_head":"\nRECORDS MAINTAINED IN THE RECEIVING DEPARTMENT - IHMNOTESSITE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ihmnotessite.com\/index.php\/home\/introduction-to-costing-sales-controls-classification-of-costs-food-control-systems-causes-of-high-food-cost-the-advantages-of-food-and-beverage-cost-control-purchasing-purchase-procedure-purchas\/records-maintained-in-the-receiving-department\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RECORDS MAINTAINED IN THE RECEIVING DEPARTMENT - IHMNOTESSITE\" \/>\n<meta property=\"og:description\" content=\"RECORDS MAINTAINED IN THE RECEIVING DEPARTMENT RECEIVING SHEET There are two receiving sheets, one for food and all other items and one for beverage. 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