If you sell these goods to customers, it will constitute the operating cost of your daily operation. When you buy these goods, you can make the following entry-

Debit: inventory goods

Loan: bank deposit/cash on hand

When these goods are sold, You should first record the operating income (regardless of taxes and fees)-

Borrow: bank deposit/cash on hand

Loan: main business income

Carry-over cost-

Borrow: main business cost

Loan: inventory goods

A restaurant is a place to provide catering services, which not only focuses on food, but also involves services.