1. ReceivingReceiving
• All establishments must have set down
procedures for receiving, checking and
accepting goods
• These goods must be checked against the
purchase specification.
• The procedures involved in checking goods
delivered will vary in different establishments
• The receiver of the goods needs to be
competent and have knowledge of purchase
specifications.
2. What to CheckWhat to Check
• SPS
• Quantity
• Quality
• Price
• Date of Expiry
• Freshness of Vegetables etc.
3. Cont..Cont..
• Goods received should stored as soon as
possible.
• The goods received area should have an
adequate space and be adequately lit.
• The goods receiver should have a copy of
order sent to the supplier.
• The necessary documentation.
5. Function of Receiving Deptt.Function of Receiving Deptt.
• Aware of the commodities ordered .
• Inspection and receiving procedures should be completed in a
reasonable amount of time.
• Experience receiving personals
• Receiving personnel should know the time and temperature at which
different products may be stored.
• They should also know the shelf life of various commodities.
• It is advisable to have this information as wall charts and on the other
easily understood illustrations.
6. Cont..Cont..
• Receivers should also be aware of specifications, description
of terms, weights and measures
• Receiver should have a copy of invoice or the delivery ticket
• The purchasing department should be promptly informed of
any items that were not delivered
• If possible, the deliveries should be scheduled in such a way
that there is even and smooth transfer of goods.
• Too many shipments at one time will interfere with adequate
receiving and may result in food spoilage and other losses.
7. Receiving of Food ItemsReceiving of Food Items
• Quantity
• Quality
• Price
• Expiry Date
• As per SPS
8. Receiving Flow ChartReceiving Flow Chart
– Be ready for the delivery.
– Check the merchandise.
– Weigh each item separately. (Ice & Water
consideration)
– Weigh meat orders separately.
– Tag meat on delivery.
– Check for quality.
– Check for price.
– Check for expiry date & manufacturing date.
– Check for leakage & damage.
– Store items properly.
9. Document by SupplierDocument by Supplier
• Advice Note-Advice notes are sent to the
purchaser, informing him that goods ordered
have been dispatched, giving the date of
dispatch and method of carriage used. eg.
Post, rail etc. Most suppliers on a regular basis
do not use these procedures; the most common
would be for equipment or deliveries of high
value.
10. Delivery NoteDelivery Note
• Sent by the supplier to the purchaser
accompanying the goods ordered.
• The goods must be checked against delivery
notes and then signed for.
• The delivery note should be in duplicate one
copy for the purchaser and another for the
supplier.
11. Format- Delivery NoteFormat- Delivery Note
XYZ Whole Sale Supplier
Date
To Purchaser order No.
Hotel ABC Delivery Note No.
S. No. Items SPS Qty Unit Price Checked
Goods Received By
12. INVOICEINVOICE
The supplier sends an invoice to the purchaser usually
a few days after delivery has been made and
accepted, giving financial details of the transaction
(bill). Some suppliers will incorporate the invoice
with the delivery note to minimize their paper work.
A disadvantage of this system is complications that
may be created when goods are returned involving
the issue of credit notes. The layout of invoice will
vary according to the supplier and their particular
system; the supplier retains a copy for accounting
purpose.
13. Format- InvoiceFormat- Invoice
XYZ Whole Sale Supplier
Date
To Purchaser order No.
Hotel ABC Invoice No.
S. No. Items SPS Qty Unit Price Total Cost
Total
Less Discount
Sales Tax
Signature of Supplier Grand Total
14. REQUEST FOR CREDIT MEMORANDUMREQUEST FOR CREDIT MEMORANDUM
REQUEST FOR CREDIT MEMORANDUM
is made up by the receiver when the
goods have to be returned. It is signed by the
delivery driver, who takes the duplicate
copy back to the supplier as proof that the
goods were sent back. The supplier will
subsequently issue a credit invoice.
•
15. Format-Format- Request for CreditRequest for Credit
MemorandumMemorandum
Hotel ABC
Date
To S No.
XYZ Supplier
Please issue credit memo for items listed below
S. No. Items SPS Qty Unit Price Total
Reason- Liver not found Satisfactory
Fish is Smelling
Beef not delivered but invoiced
F&B Controller Accounting Department Van Driver Requested by
16. Credit NoteCredit Note
Are advices to clients, setting out allowances made
for goods returned or adjustments. They should also
be issued when crates, boxes or containers are
returned. Credit note is exactly the same form as
invoices except the word “credit note” appears in
place of the word invoice.
To make them more easily distinguishable they are
usually printed in red, whereas invoices are always
printed in black.
A credit note should be sent as soon as it is known
that a client is entitled to the credit of the sum with
which he has been previously charged by invoice.
17. StatementStatement
Are summaries of all invoices and credit notes
sent to the purchaser during the previous
accounting period usually one month.
They also show any sums owing or paid from
previous accounting period and the total
amount due.
18. RECORDS MAINTAINED IN RECEIVINGRECORDS MAINTAINED IN RECEIVING
DEPARTMENTDEPARTMENT
• Goods Received Book
• Daily Food Receiving Report.
19. Goods Received BookGoods Received Book
• Large establishments will have their own goods received
documentation, either in the form of notes or books
specifically designated to meet their own needs. The
information contained on such documents needs to include the
following
• Date of delivery
• Name of supplier
• Order No.
• Delivery note no.
• Space for comments as to any variances in quantity and
quality.
• Signature of the receiver
20. Format-Format- Goods ReceivedGoods Received
BookBook
Goods Received Book
ABC Hotel Date
Delivery
note no.
Supplier Dry
Store
Meat Poultry Fish Main
Kitchen
Staff
Kitchen
Signature of Receiving Clerk
21. RECEIVING CLERK’S DAILY REPORTRECEIVING CLERK’S DAILY REPORT
• It is prepared in duplicate for F & B Control
verification.
• The receiving clerk from invoices received with
goods purchased and delivered that day completes
daily food receiving report at the end of each day.
• This report summarizes all daily food deliveries to the
establishment. The main purpose of daily report of
food received is to summarize purchase for that day.
• However, this daily report can themselves be
summarized each day by transfixing the column totals
22. Format-Format- Receiving Clerk’s Daily ReportReceiving Clerk’s Daily Report
Receiving Clerk’s Daily Report
No. _________
Date ________
Items SPS Quantity Unit price Total Distribution
Main
Kitchen
Store Sundries
Total
Signature of Receiving Clerk
24. Meat TagMeat Tag
Hotel ABC
Food Copy
Item Name- Beef No. 2215
Cut
Total Cut
Cost/ Unit
Total Cost
Supplier
Date Received
Date Issued
Rib
22Kg
200/-
4400/-
XYZ
10/02/10
25/02/10
25. Meat TagMeat Tag
Hotel ABC
Food & Beverage Control Copy
Item Name- Beef No. 2215
Cut
Total Cut
Cost/ Unit
Total Cost
Supplier
Date Received
Date Issued
Rib
22Kg
200/-
4400/-
XYZ
10/02/10
25/02/10
26. ADVANTAGES OF MEAT TAGADVANTAGES OF MEAT TAG
• Facilitation and supplementation of inventory records and the
checking process.
• Shortage and discrepancies- Check
• Assurance of checking procedures.
• Assists the FIFO procedures.
• Reweighing is eliminated.
• It helps in the calculation of meat costs per day.
• It helps in comparative evaluation of meat.
• It helps for reordering of stock.
• It aids in tracing the origin of meat in case of problem.
• It helps to keep a strict control in general.
• Receiving stamp to be affixed on invoice.
• Items are send to respective storage areas.
28. FRAUDS- By SupplierFRAUDS- By Supplier
• Excessive Packaging Material to Increase Weight.
• Excessive iced Fish.
• Placing Satisfactory Goods on Top.
• Excessive Billing.
• Deliberately not supplying the item but invoicing
them.
• Supplying of Expired Goods.
• Meat Full of Bones
• Incomplete Shipment
29. Frauds- By StaffFrauds- By Staff
• Over charging or under charging for items.
• Stealing of food, drink or cash.
• Billing with used cheques.
• Bringing own liquor in and selling it
• Under pouring of peg
• Adulteration of Drinks
30. Fraud- By CustomerFraud- By Customer
• Deliberately walking out without paying.
• Unjustifiably claiming that the food or drink
that they had partly or totally consumed was
unpalatable and indicating that they will not
pay for it.
• Disputing the number of drinks served.
• Making payments by stolen cheques or credit
cards.
