Chapter17

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Chisom Obianozie

the restaurant business

Business Technologie

Chapter 17 Accounting, Finance, and Cost Control

After Reading and Studying This Chapter, You Should Be Able to: ,[object Object],[object Object],[object Object]

After Reading and Studying This Chapter, You Should Be Able to: ,[object Object],[object Object]

Accounting in the Hospitality Industry ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Uniform System of Accounting and Regulatory Agencies ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Principles Established by Profession ,[object Object],[object Object],[object Object]

Types of Accounting ,[object Object],[object Object],[object Object],[object Object],[object Object]

Types of Business Organizations ,[object Object],[object Object],[object Object]

Finance in the Hospitality Industry ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Financial Statements ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Food and Beverage Cost Control ,[object Object],[object Object],[object Object],[object Object]

Cost Lowering Methods ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Food Cost Percentage Cost of Foods Sold Total Food Sales x 100

Beverage Cost Percentage Cost of Beverage Sold Total Beverage Sales x 100

Labor Costs Control ,[object Object],[object Object],[object Object],[object Object]

Labor Cost Percentage Total Labor Cost Total Sales Revenue

Other Operating Costs ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Other operating Cost Percentage Total Other Operating Costs Total Sales Revenue

Trends ,[object Object],[object Object],[object Object]

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Chapter17

1. Chapter 17 Accounting, Finance, and Cost Control

10.

11. Figure 17-1 Income Statement

12.

13.

14. Food Cost Percentage Cost of Foods Sold Total Food Sales x 100

15. Beverage Cost Percentage Cost of Beverage Sold Total Beverage Sales x 100

16.

17. Labor Cost Percentage Total Labor Cost Total Sales Revenue

18.

19. Other operating Cost Percentage Total Other Operating Costs Total Sales Revenue

20.

21. Figure 17-2 Balance Sheet

Chapter17

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Chapter17