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Receiving
09 Control
Food and Beverage Management
om singh
Page No :1
Receiving Control
Unit – 3 Class – DHM- 2nd
Contents:
• Receiving.
• Receiving Control.
• Methods
• Level of Techniques
• Perpetual Inventory
• Monthly Inventory
• Pricing of Commodities
• Comparison of Physical Inventory
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Pre – Requisite:
• Knowledge of Purchasing.
Receiving Control
Aims of Receiving:-
• The quantity of goods delivered matches the quantity which has been
ordered. This means that all goods will have to be weighed or control.
• The prices stated on the delivery note are in accordance with the price on
purchase order form.
• When the quantity and quality of food ordered is not in accordance with the
purchase order or an item is omitted from the order a request for credit note
is raised by the receiving clerk.
• An accurate record is maintained in the goods received book recording
details of the delivery.
The receiving practice must be clearly stated and all employees related to receiving
must adhere to the system adopted for the hotel:-
• It provides verification of the date on which food items have been received. It
provides signature of the receiving clerk and voucher for the accuracy of
quantities, qualities and price.
• It provides for the steward’s signature acknowledging that the food has been
delivered
• It provides for food controller verification of the arithmetical accuracy of the bill
• It provides for the signature approval of the bill for the payment by an
authorized individual before a check is drawn.
Efficient operations of receiving department will provide will provide a vital link in
the food control cycle and profitable results of the purchase manager’s effort in
preparing purchase specification , negotiating price and trading terms with the
suppliers .In order to ensure adequate control at the receiving stage the following
routine must be carried out :-
Blind Receiving
• Store will receive the goods blind and reweight /recount the goods received.
• Details of goods received in stores will be entered by the storekeeper on
“Receiving Returns” in triplicate .The store keeper will only enter the following
columns in this forms :-
– Description of material
– Quantity accepted
– Description should be matched with the purchase order.
• All three copies of the receiving returns will then be handed over to the
accounting department representative at stores who will use those to fill in the
store record cards .Kardex cards for each items will have the relevant material
code or check digits. He will then fill in the following columns in the receiving
returns :-
– Purchase order number and date
– The second copy of the receiving return will be retained and filed in
stores.
• The original and first copy of the form will be sent to accounting department.
• Accounting office with then compare items and quantities on the day receiving
return with those on the daily receiving report received from receiving section to
ensure that these agrees.
• The accounting department will finally complete the original first copy of the
receiving return by filling in the following columns :-
– Date of bill passing
– Voucher number
– Value of receipt
• The original will be filed month by month in the accounting department.
• The first copy of the receiving return will be retained by accounting department
who will file them with the relevant vouchers for payments to supplier.
Advantages:-
• It is an excellent method
• It gives the best possible control.
Disadvantages:-
Credit Note
A credit note is a monetary instrument issued by a seller that allows a buyer to
purchase an item or service from that seller on a future date; I.e. A gift card or store
card credit. Credit notes may be issued by a seller as a goodwill gesture to a buyer
who wishes to return previously purchased merchandise (instead of cash
repayment) in circumstances where the original sales agreement did not include an
explicit refund policy for returned items. In such circumstances, a credit note of
value equal to the price of the returned item is usually issued allowing the buyer to
exchange his purchase for other items available with the sale.
A Credit Note or Credit Memo can also be used to adjust or rectify errors made in a
sales invoice which has already been processed and sent to a customer. If you have
already sent an invoice to a customer but now need to provide a credit for that
invoice, you would send them a Credit Note or Credit Memo. You can think of a
credit note as a "negative invoice."
A Credit Note can also be raised for returned goods. After the sale, if the customer
is not happy with the goods for various reasons like damage, expired he would
return the goods. This transaction has to be reversed for accounting purposes and a
special type called credit note can be used.
When the delivery merchandise does not confirm with what ordered or with what
appears on the invoice in quality, quantity, specification of price and all or part
of the shipment is returned a credit memo is made out in triplicate. Distribution
of copies is as follows:-
Each request for credit note is pre numbered and accounted for. If one note is to be
voided it must be clearly stated on the original and two copies. The original and one
copy are then sent to the accounting department and one copy is retained in the
receiving department.
Delivery note
Document accompanying a shipment of goods that lists the description, grade, and
quantity of the goods delivered. A copy of the delivery note, signed by the buyer or
consignee, is returned to the seller or consignor as a proof of delivery.
The receiving department must check all deliveries for quantity by comparing the
delivery note with a copy of the purchase order. If all the quantities match up the
purchase order ,the items are checked for quality .The delivery note is normally in
duplicate .The top copy is retained in the receiving department and the second copy
is signed by the senior member of the receiving department and returned to the
delivery man ,in case the quantity of items delivered is less than that stated on the
delivery note and the items are not acceptable the receiving department must
obtain a credit note.
Any alternation to the delivery note must be countersigned by the delivery man. if a
supplier does not supply a delivery note fro some reason the delivery man must
asked to sign a dummy delivery note which can be drawn up.
All deliveries of goods received must be recorded daily on goods inward book.
These goods may be categorized as :-\
– Food items
– Beverage and tobacco including the containers or empties received
and returned
– Non –food and beverage items.
The originals of all food and beverage delivery notes must be passed on to the food
and beverage controller. Finally these are sent to the bought ledger where all
invoice will be attached with the respective purchase order form and delivery note.
These should again be checked:-
– To ensure that the delivery note and invoice have been properly signed
by the receiving clerk and others.
– To check the delivery note and invoice against the purchase order
particularly for price..
– To verify that purchase order is correctly authorized.
– To check that the goods received sheet has been correctly completed
from the delivery note or invoice.
– To check the goods received sheet with arithmetical accuracy.
– To check the food has been correctly allocated between that which
went direct to the kitchen and that which went into stores.
– To file delivery notes, invoice, and purchase order by suppliers.
– To on receipt of statements from suppliers, check these against the
appropriate invoices and delivery notes and pass to the accounts
department.
– At the end of each accounting period, prepare a schedule of all
outstanding delivery notes or invoices which no statement has
received. The list should be sent to account department.
Receiving Sheet
There are two receiving sheet one for food and all other and one for beverages. All
other items include everything received by the hotel other than food and beverage.
Both receiving sheet are made in duplicate
Goods Inward Book Sheet
Meat Tag
Tagging is done for most expensive items such as special processed meats such as
ham, fish, such as smoked salmon, poultry, shell fish etc.