Capture source records daily, reconcile cash and card activity, match supplier invoices to receiving evidence, and keep a clear list of unresolved items. Use the weekly review to close gaps—not to delay time-critical payroll or tax obligations.
The bank balance is not the sales total. A supplier statement is not a new invoice. A deposit in the bank is not automatically the same thing as revenue earned that day.
Those distinctions are easy to lose when records arrive through the till, a card terminal, email, delivery paperwork and a manager’s notebook. A weekly bookkeeping routine should bring those records together while keeping their different purposes clear. The approach below is a suggested operating routine for Irish restaurants, pubs and hotel food-and-beverage teams—not a substitute for an accountant’s advice.
Start with daily capture, not a weekly scramble
Assign responsibility for the daily POS close, cash count, payment records, supplier documents and relevant booking deposits or refunds. Keep the business date and legal entity with each record. A late-night service can cross midnight; agree how the venue identifies that trading day and apply it consistently.
Use a shared, access-controlled place for source documents. Give files useful references, such as supplier name, document number and date. Avoid personal inboxes as the only record of an invoice query. A spreadsheet total is easier to trust when the supporting document can be found without asking the person who happened to receive it.
Revenue requires business records that support the accounting process, with general guidance to retain original records for six years. Do not treat that as an automatic destruction date for every document: confirm the relevant retention trigger, electronic-storage requirements and any longer need with your accountant. Outsourcing the bookkeeping does not remove the business’s responsibility for its records. [1]
Reconcile sales with the right supporting records
Start with the POS report for the period. Separate sales, discounts, refunds, voids, payment methods and other transaction types so the bookkeeper can see what the report contains. Investigate unusual adjustments instead of simply passing through a net total.
Keep VAT categories distinct. Revenue says sales records should separate transactions by the applicable VAT rates, including exempt transactions, and be supported by the relevant records. A single total labelled “restaurant sales” may not provide the detail needed for a correct return. [3]
For restaurant and catering services, Revenue states that the second reduced VAT rate applies from 1 July 2026, while takeaway supplies are treated as goods with rates depending on the items supplied. Check the actual classification of your menu items and supplies rather than applying one blanket rate to food, drinks, accommodation or packages. This article deliberately does not replace a product-by-product VAT review. [4]
Separate the till reconciliation from the bank reconciliation
A till reconciliation asks whether recorded payment activity agrees with the cash count and payment records. A bank reconciliation asks whether the bank transactions agree with the accounting records, allowing for genuine timing differences. Both are needed; one does not replace the other.
For cash, document the opening float, cash receipts, refunds, authorised paid-outs, transfers to the safe and the counted closing balance. Keep the evidence for any difference and the manager’s review. Do not change a sales figure merely to make the cash count agree.
For cards, match the transactions to the processor’s settlement report, then match the payout to the bank. The processor may settle a different period from the POS business day or deduct fees and adjustments. Those differences need an explanation, not a second sales entry.
| Component | Amount |
|---|---|
| Card transactions in the settlement batch | €5,000 |
| Refunds included in that batch | −€100 |
| Processor fees deducted | −€65 |
| Expected bank payout | €4,835 |
The €165 difference is explained by the stated refunds and fees; it is not automatically missing revenue. This simplified example assumes the same batch and no reserves, chargebacks or other adjustments. Use the real settlement report to determine the actual reconciliation.
Give purchase documents a clear route
Collect purchase invoices and credit notes promptly. Identify the supplier, venue, invoice number, invoice date and receiving references. Check for duplicates before creating a new payable. Match goods purchases against the order and the staff receiving record where available.
Keep supplier statements as reconciliation documents, not extra purchase invoices. They help you find missing invoices, credits or allocations, but posting both the statement and its invoices can duplicate the liability. Keep an exceptions list for missing documents, disputed quantities, price changes and promised credits.
Revenue’s VAT guidance sets out invoice and credit-note information requirements. Use those sources when checking documents and ask the supplier for a corrected document where needed; do not silently recreate the supplier’s original. [6] [7]
Agree with the bookkeeper how unresolved invoices are recorded and how any disputed payment is handled. Receipt, accounting recognition and payment approval are separate questions. The answer should follow your accounting policy and commercial terms, not an attempt to make every status green.
Track deposits, vouchers, tips and refunds separately
Maintain a record that connects a booking deposit to the reservation, the payment, any refund and the eventual bill. The bookkeeping treatment depends on the transaction and your accounting policy. Avoid recording the same deposit once when received and again as new income when it is applied to the final bill.
Keep voucher sales and redemptions distinguishable, and have your accountant confirm the correct accounting and tax treatment. Likewise, tips, service charges and staff-related payments need their own agreed handling. Do not bury them in a general sales number or assume that all money processed by the terminal belongs in the same revenue category.
Make refund approvals traceable to the original transaction. A cash refund against a card payment, or a refund in a later period, needs enough detail for the person reconciling the records to understand it.
Keep payroll on its own deadline
Before payroll is processed, resolve missing clockings, approved leave, pay adjustments and the hours that managers are responsible for approving. Pass a controlled set of inputs to the payroll process and retain the relevant approval record.
A weekly bookkeeping meeting must not delay payroll reporting. Revenue requires employers to report payroll information on or before the pay date, and responsibility remains with the employer whether software, a payroll company or ROS is used. [5]
Reconcile the resulting payroll records, bank payments and liabilities as part of the finance process. Questions about pay rates, deductions, employment rights or a particular employee’s treatment need the appropriate payroll or professional advice; the checklist is not a payroll calculator.
Close the week with an exceptions list
Create one list of items still needing attention. Include the amount where known, source reference, owner, next action and due date. Examples might be a missing invoice, an unsettled card batch, a supplier credit not yet received or an unexplained cash difference.
Do not label the week complete simply because everything available has been uploaded. State what is reconciled, what is missing and what is still under review. Ask the manager and bookkeeper to agree the handover so open issues do not disappear between teams.
A useful weekly review ends with three answers: what happened, what remains uncertain and who will resolve it. This is more valuable than a tidy folder that contains unresolved contradictions.
Use a short, repeatable weekly checklist
| Check | Evidence to retain | Suggested owner |
|---|---|---|
| Daily POS closes are complete | Sales and adjustment reports for each business day | Duty manager |
| Cash and safe movements reconcile | Cash counts, paid-outs, deposit and transfer records | Manager / bookkeeper |
| Card batches reconcile to payouts | Processor reports, fees, refunds and bank entries | Bookkeeper |
| Invoices and credits are captured once | Original documents and order / receiving references | Purchasing / finance |
| Deposits and vouchers have clear status | Receipt, application, redemption or refund references | Reservations / finance |
| Payroll records reconcile | Approved inputs, payroll outputs and payment records | Payroll / bookkeeper |
| Open questions have an owner | Dated exceptions list with next actions | Manager |
Use the working sheet to assign an owner and evidence reference. A tick is not a substitute for the supporting record.
Download the printable weekly checklistWhere automation helps — and where checking remains
Use document capture to reduce retyping, payment imports to prepare reconciliations and workflow reminders to bring missing records to attention. Test corrections, duplicates and failed imports as well as the happy path. Keep access permissions and approval limits appropriate to each role.
Before connecting a system to accounting, ask whether it posts directly, exports a file or prepares entries for review. Confirm the supported accounting product, the exact data transferred, treatment of corrections and who resolves a failed import. These are different capabilities, not interchangeable meanings of “integrated”.
Revenue’s VAT-record guidance emphasises full, accurate and current records that allow transactions to be checked. The useful role for technology is to make that evidence easier to capture and retrieve—not to replace missing source information with a plausible-looking entry. [2]
Questions about Irish restaurant bookkeeping
Can I use the bank statement as the sales record?
Not by itself. Payout timing, refunds, fees, cash receipts and other transactions can make the bank movement different from the underlying sales. Keep the source sales and settlement records and reconcile them.
How long should we keep invoices and supporting records?
Revenue’s general business guidance says six years for original records. Confirm the correct retention period and format for your records, and retain them longer where a relevant obligation or unresolved matter requires it.
Is this checklist a tax return or a compliance certification?
No. It is an operational handover aid. Your accountant or tax adviser should confirm coding, tax treatment, deadlines and any requirements specific to your business.
What should we improve first?
Choose the handover that causes repeated queries: missing daily closes, unidentified payouts or supplier invoices without receiving evidence. Fix that process, measure unresolved items and build from there.
Sources and editorial notes
Primary guidance checked on 26 October 2026. Operational routines and worked examples are Inntally’s editorial recommendations; adapt them to your venue.
- Revenue — keeping business records
- Revenue — keeping VAT records
- Revenue — sales records and VAT categories
- Revenue — restaurant, catering and canteen services
- Revenue — payroll submissions and employer responsibility
- Revenue — information required on a VAT invoice
- Revenue — information required on a VAT credit note
All numerical examples are fictional and explain the method; they are not customer results or savings claims. Accounting and tax treatment should be confirmed with your accountant. Images are illustrations, not photographs of identified customers or evidence of product outcomes.
Read next
- How to compare restaurant supplier prices — and find the real cost
- A pub stocktake template that helps you explain the difference
- Three-way invoice matching for restaurants: ordered, received, invoiced
- How to reduce restaurant no-shows without losing the welcome
- The 30% rule — what the weekly numbers should tell you.
- Inntally IntelliFlow — the product page.