In restaurants , is it necessary to open an account for the rice in the GL ?

rice is inventory , so if your program manual inventory , so all inventory had one account in GL and rice will be item in inventories and in this way you will used something like assemble  , but if you not had u can open inventory with parts like rice and other

and you make the cost by transfer from inventory to cost of sales

Thanks & Regards

I agree with previous answers, rice is part of inventories (you can also manage the rise costs by controlling suppliers accounts or just create analytics on your cost accounts)

Rice is part of your inventory. once you disposed it you debit  the Cost of good sold and credit inventory.

I agree with Professor answer / Waleed Abdul Kader