drinks are accounted by the selling price method, and enter the wine reservoir according to the selling price. The difference between the selling price and the cost makes the difference between meals and drinks.

the allocation of drinks between the wine reservoir and the restaurant (summarized at the end of the month). The entries are: debit: stock goods-drinks-restaurant, and credit: stock goods-drinks-wine reservoir.

The attachments are: the wine transfer form and the month-end wine inventory form of the wine reservoir keeper. The approval process is: the wine transfer form is signed by the warehouse keeper and the restaurant wine keeper, and the wine inventory form is signed by the keeper and the department manager. The decrease in the inventory form this month is equal to the increase in the restaurant this month.