There is not enough information to answer most of this

1. Depends on what the charcoal is for?  The company's own use or to resell?
2. Not sure what this means.  Why are customers charging delivery expenses?  Which part of the transaction are you referring to?  The charging you do when you charge your customer (eg. record it as Delivery revenue) or the bill you get from the delivery company (eg. Delivery expense).  They are not the same thing and do they really get to you at the same time?
3. I would also include the appropriate sales tax assuming the company is registered appropriately.  Why would cash be short?  Remember your Daily Cash total report journal entry?  Add the appropriate lines there and your cash can't be short the $5.
4. Not enough information.  The amounts you are referring to should be in the clearing accounts on the balance sheet at year end waiting for them to be deposited into the bank, revenue should already be recorded, etc.  So just deposit the money and record the journal entry as discussed before to take the money from the clearing accounts to the bank.

Thank you very much, sorry for the ambiguity.

1. Depends on what the charcoal is for?  The company's own use or to resell?

customers, when eat-in, will use the charcoal, it is equal to reselling?

1. Not sure what this means.  Why are customers charging delivery expenses?  Which part of the transaction are you referring to?  The charging you do when you charge your customer (eg. record it as Delivery revenue) or the bill you get from the delivery company (eg. Delivery expense).  They are not the same thing and do they really get to you at the same time?

for take-out customers, if customers are over 2.5 KM, then customers will be charged $5 by the restaurant. and delivery was outsourced to the third party, then at the end of the month, restaurant settles with the delivery company.

1. I would also include the appropriate sales tax assuming the company is registered appropriately.  Why would cash be short?  Remember your Daily Cash total report journal entry?  Add the appropriate lines there and your cash can't be short the $5.

yes, that is what I mean. My question is if I record Dr cleaning supplies $5  Cr  1060 cash $5 separately without in daily cash journal, when I reconcile with a bank statement, Can book and bank match? 

1. Not enough information.  The amounts you are referring to should be in the clearing accounts on the balance sheet at year-end waiting for them to be deposited into the bank, revenue should already be recorded, etc.  So just deposit the money and record the journal entry as discussed before to take the money from the clearing accounts to the bank.

Yes, while in 2017,  no journal entries were recorded in that restaurant was set up in Nov 2017, so there was no year-end closing at 2017. But the end of 2017, the restaurant was open and all sales were deposited at Jan 02, 2018. 

OK, the customers are not using the charcoal, the company is using it to cook the food.  This is likely going to be a cost of goods account but I don't know what you chart looks like so I can't be more specific than this.

Re: delivery charge (you are calling a take-out charge) would be handled as I indicated.

re: Cleaning Supplies - assume you had $298 in cash at the end of the day.  $200 of that is your float., your cash register says you had customers pay $105 in cash therefore you should have $200+105 at the end of the day, but you know you paid $5 including sales tax for cleaning supplies out of the cash drawer.  So you should have $300 but you have $298, so $2 short.

If you post the cleaning supplies separately, your daily cash reporting will show a deposit of $305 (or $303 if you leave the float at $200) but in reality it was $298, so you are going to have to do math when you do the bank rec.  Post the cleaning supplies appropriately with the sales tax amount paid at the time of the daily cash posting and you will not have to do math during the bank rec.

Sounds like you are doing cash-basis transactions instead of accrual during 2017.  I would be talking with the company's accountant about this.  You are encroaching on tax issues rather than how to post entries in/use Sage 50. and I am not an accountant so I cannot advise you on how to handle a possibly incorrect year end filing.  You are completely missing the purchases for 2017 that had to have taken place to keep a restaurant open.

Tons of thanks

Tons of thanks