Final answer:
The purchase of a meal in a food outlet would be considered an accounting event as it entails a financial transaction that must be documented in the entity's financial records.
Step-by-step explanation:
The event that would be recorded as an accounting event is the purchase of a meal in a food outlet. This is because an exchange of goods or services for payment occurs here, which affects the financial position and operations of the business. Financial transactions like these are what accounting primarily concerns itself with — documenting and analyzing the financial activities of an entity.
On the other hand, a complaint about a dirty restroom, a guest being seated in the dining room, and a valet parking a car, while important aspects of customer service, do not represent accounting transactions since they do not result in changes to the financial statements of the entity.