*G IF GPMMPXT UIF TUFQT PVUMJOFE JO UIF QSFDFEJOH QBHFT 'BSJT XJMM OPX IBWF DPN- QMFUFEUIFEFWFMPQNFOUPGIJTSFWFOVFTFDVSJUZTZTUFN*UTGJWFLFZQSJODJQMFTBSF
1. /PQSPEVDUTIBMMCFJTTVFEGSPNUIFLJUDIFOPSCBSVOMFTTBQFSNBOFOU SFDPSEPGUIFJTTVFJTNBEF
5IF$PNQMFUF3FWFOVF4FDVSJUZ4ZTUFN 385
c11.indd 05:6:36:PM 11/25/2014 Page 385 Trim Size: 8.5 in X 11 in
2. 1SPEVDUJTTVFTNVTUFRVBMHVFTUDIBSHFT
3. #PUIUIFDBTIJFSBOEBNFNCFSPGNBOBHFNFOUNVTUWFSJGZTBMFT SFDFJQUT
4. .BOBHFNFOUNVTUQFSTPOBMMZWFSJGZBMMCBOLEFQPTJUT
5. .BOBHFNFOUPSUIFJOEJWJEVBMBVUIPSJ[JOHUIFQVSDIBTFTIPVMEWFSJGZ UIFMFHJUJNBDZPGUIFWFOEPSTJOWPJDFCFGPSFJUJTQBJE
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
'PSUVOBUFMZ JOFYQFOTJWF 104 TZTUFNT UIBU DBO IFMQ ZPV FBTJMZ BOE RVJDLMZ BTTFNCMF UIF EBUB ZPV OFFE UP NBLF HPPE NBOBHFNFOU EFDJTJPOT BSF SFBEJMZ BWBJMBCMF *U JT EBOHFSPVT IPXFWFS GPS B GPPETFSWJDF NBOBHFS UP FYQFDU UIBU B 104 TZTUFN XJMMiCSJOHu DPOUSPM UP BO PQFSBUJPO5IBU IBQQFOT SBSFMZ" 104 TZTUFNXJMMIPXFWFSUBLFHPPEDPOUSPMTZTUFNTUIBUIBWFCFFODBSFGVMMZEFTJHOFE CZ NBOBHFNFOU BOE BEE UP UIFN JO UFSNT PG TQFFE BDDVSBDZ PS BEEJUJPOBM JOGPSNBUJPO
*GZPVIPQFUPJNQSPWFZPVSSFWFOVFTFDVSJUZPSBOZPUIFSDPTUDPOUSPMTZTUFN JO UIF PQFSBUJPO ZPVS 104 TZTUFN XJMM CF PG JNNFOTF WBMVF *G IPXFWFS ZPVS PQFSBUJPO IBT OP DPOUSPMT BOE ZPV BSF OPU DPNNJUUFE UP UIF DPOUSPM QSPDFTT ZPVS 104 XJMM TJNQMZ CFDPNF B IJHIUFDI BEEJOH NBDIJOF VTFE QSJNBSJMZ UP TVNHVFTUQVSDIBTFTBOEOPUIJOHNPSF1SPQFSMZTFMFDUFEBOEVUJMJ[FEIPXFWFS 104 TZTUFNTŇ QMBZ B DSVDJBM SPMF JO UIF JNQMFNFOUBUJPO PG B DPNQMFUF SFWFOVF TFDVSJUZTZTUFN
Green and Growing!
*ONPTUGPPETFSWJDFPQFSBUJPOTUIFVTFPGTPQIJTUJDBUFE JOGPSNBUJPOUFDIOPMPHZ *5TZTUFNTDPOUJOVFTUPHSPX 0QFSBUPSTDBOQVSDIBTF104TZTUFNTEFTJHOFEUPHBUIFS BOEBOBMZ[FNPSFPQFSBUJPOBMBOEDVTUPNFSSFMBUFEEBUB UIBOFWFSCFGPSF
5IFTFTBNF104TZTUFNTQSPWJEFBOFYDFMMFOUFYBN- QMFPGIPXDPNQBOJFTTFFLJOHUPSFEVDFFOFSHZDPOTVNQ- UJPOBOECFDPNFNPSFFOWJSPONFOUBMMZSFTQPOTJCMFDBO EP TP JO FWFSZ BSFB PG UIFJS PQFSBUJPOT $POTJEFSJOH UIF QVSDIBTF PG B iHSFFOu 104 TZTUFN NFBOT DIPPT- JOH FOFSHZFGGJDJFOU TZTUFNT EFTJHOFE GPS VQHSBEBCJMJUZ FYQBOEBCJMJUZBOEMPOHMJGF#ZVTJOHFOFSHZFGGJDJFOU104 FRVJQNFOU GPS MPOHFS QFSJPET PG UJNF PQFSBUJOH DPTUT BSF SFEVDFE BOE MBOEGJMM XBTUF MFTTFOFE (SFFOPSJFOUFE PQFSBUPSTDBOBMTPJOTJTUUIBU104TZTUFNNBOVGBDUVSFST EPUIFJSQBSUCZVUJMJ[JOHTVTUBJOBCMFTIJQNFOUQBDLBHJOH
NBUFSJBMT 'PS FYBNQMF CZ TXJUDIJOH GSPN 4UZSPGPBN QBDLBHJOHUPSFDZDMFEBOESFVTBCMFQBQFSQBDLBHJOHUIF BWFSBHFQBDLBHJOHGPPUQSJOUDBOCFSFEVDFECZBOFTUJ- NBUFEQFSDFOU
4PNF SFDFOUMZ JOUSPEVDFE 104 TPMVUJPOT DPOTVNF MFTT FOFSHZ UIBO B TUBOEBSE XBUU MJHIU CVMC &GGJ- DJFODZ BEWBODFNFOUT TVDI BT UIFTF IFMQ PQFSBUPST TBWF NPOFZ GSPN IJHI FOFSHZ DPTUT XIJMF BMTP IFMQJOH UP SFMJFWF UIF TUSFTT PG FYDFTT FOFSHZ DPOTVNQUJPO PO UIF FOWJSPONFOU8IFOGPPETFSWJDFPQFSBUPSTiHSPXHSFFOu CZ QVSDIBTJOH SFGVSCJTIFE DPNQVUFS FRVJQNFOU GPS VTF JO UIFJS DPTU BOE SFWFOVF DPOUSPM TZTUFNT UIFZ NBZ CF BCMFUPTBWFFWFONPSFNPOFZ#PUIPGUIFTFBQQSPBDIFT UP104TZTUFNJNQMFNFOUBUJPO DIPPTJOHOFXPSSFGVS- CJTIFEFRVJQNFOUBMMPXPQFSBUPSTUPBHHSFTTJWFMZQVSTVF UIFJSQSPGJUHPBMTJOBOFOWJSPONFOUBMMZGSJFOEMZGBTIJPO
386 $IBQUFSứứ.BJOUBJOJOHBOE*NQSPWJOHUIF3FWFOVF$POUSPM4ZTUFN
c11.indd 05:6:36:PM 11/25/2014 Page 386 Trim Size: 8.5 in X 11 in
Technology Tools
*OUIJTDIBQUFSUIFQSJODJQMFTPGSFWFOVFDPOUSPMXFSFJOUSPEVDFE*OZFBSTQBTUUIFNBOVBMDPVOUJOHPGNPOFZBOE CBMBODJOHPGDBTIJFSESBXFSTXBTUJNFDPOTVNJOHBOEJONPTUDBTFTUFEJPVT8JUIUIFBEWFOUPGDSFEJUBOEEFCJU DBSE TBMFT UIF QSPDFTT IBT CFDPNF FBTJFS CVU JUT JNQPSUBODF IBT OPU EJNJOJTIFE 1SPUFDUJOH TBMFT SFWFOVF GSPN FYUFSOBMBOEJOUFSOBMUISFBUTPGUIFGUSFRVJSFTEJMJHFODFBOEBUUFOUJPOUPEFUBJM5IF104TPGUXBSFBOETQFDJBMJ[FE IBSEXBSFOPXPOUIFNBSLFUUIBUDBOIFMQJOUIJTBSFBJODMVEFTUIPTFUIBU
1..BJOUBJOEBJMZDBTICBMBODFTGSPNBMMTPVSDFTJODMVEJOHUIPTFPGNVMUJVOJUBOEJOUFSOBUJPOBM PQFSBUJPOT
2.3FDPODJMFJOWFOUPSZSFEVDUJPOTXJUIQSPEVDUJTTVFTGSPNLJUDIFO 3.3FDPODJMFQSPEVDUJTTVFTGSPNLJUDIFOXJUIHVFTUDIFDLUPUBMT 4.3FDPODJMFHVFTUDIFDLUPUBMTXJUISFWFOVFUPUBMT
5.$SFBUFPWFSBOETIPSUDPNQVUBUJPOTCZTFSWFSTIJGUBOEEBZ
6.#BMBODFEBJMZCBOLEFQPTJUTXJUIEBJMZTBMFTSFWFOVFBOEJEFOUJGZWBSJBODFT 7..BJOUBJOEBUBCBTFPGSFUVSOFEDIFDLT
8..BJOUBJOBDDPVOUTSFDFJWBCMFSFDPSET 9..BJOUBJOBDDPVOUTQBZBCMFSFDPSET
10..BJOUBJOSFDPSETSFMBUFEUPUIFTBMFBOESFEFNQUJPOPGHJGUDBSET
11.*OUFSGBDFCBDLPGGJDFBDDPVOUJOHTZTUFNTXJUIEBUBDPNQJMFECZUIFPQFSBUJPOT104TZTUFN 12.*OUFSGBDFCVEHFUJOHTPGUXBSFXJUISFWFOVFHFOFSBUJPOTPGUXBSF
13.$SFBUFJODPNFTUBUFNFOUTTUBUFNFOUTPGDBTIGMPXTBOECBMBODFTIFFUT
*U JT JNQPSUBOU UP OPUF UIBU JOUFSGBDJOH FMFDUSPOJDBMMZ DPOOFDUJOH UIF WBSJPVT TPGUXBSF QSPHSBNT ZPV TFMFDU JT WFSZ IFMQGVM 'PS FYBNQMF B QSPHSBN UIBU GPSFDBTUT TBMFT SFWFOVF BOE BMTP TVQQMJFT UIBU EBUB UP UIF TPGUXBSF QSPHSBN ZPV BSF VTJOH UP TDIFEVMF MBCPS IPVST OFFEFE XJMM CF NPSF FGGFDUJWF BOE IFMQGVM UP ZPV UIBO POF UIBU EPFTOPUEJSFDUMZDPOOFDUUPUIFTDIFEVMJOHGFBUVSF*OBTJNJMBSNBOOFSBTPGUXBSFQSPHSBNUIBUDPNQBSFTTBMFT SFDPSEFE PO UIF 104 XJUI EBJMZ CBOL EFQPTJUT JT QSFGFSBCMF UP POF UIBU EPFT OPU DPOOFDU UIFTF UXP JOEFQFOEFOU CVUDPSSFMBUFEGVODUJPOT
DPOBME8SJHIUXPSLFEGPSZFBSTBTBTOBDLCBSDBTIJFSGPSUIF4QPSUT"SFOBNBO- BHFECZ4UBOMFZ)BSQFSTDPNQBOZ%POBMEIBEUXJDFXPOUIFDPNQBOZTi&NQMPZFF PGUIF:FBSuBXBSEBOE4UBOMFZDPOTJEFSFE%POBMEBWBMVFEBOEUSVTUFEFNQMPZFF XIPIBEPONBOZPDDBTJPOTQFSGPSNFEBCPWFBOECFZPOEUIFDBMMPGEVUZ
4UBOMFZXBTTVSQSJTFEXIFOOFXMZJOTUBMMFEWJEFPTVSWFJMMBODFFRVJQNFOUDPO- GJSNFE UIBU %POBME EFTQJUF SVMFT BHBJOTU JU IBE PO TFWFSBM PDDBTJPOT HJWFO GSFF GPPEBOECFWFSBHFTUPGSJFOETXIPIBEWJTJUFEUIFBSFOB
0OUIFBEWJDFPGUIFDPNQBOZTIVNBOSFTPVSDFSFQSFTFOUBUJWF4UBOMFZJTEPDV- NFOUJOHJOXSJUJOHIJTEFDJTJPOPOIBOEMJOHUIFTJUVBUJPO
1. "TTVNFZPVBSF4UBOMFZBOEESBGUBMFUUFSUP%POBMEJOEJDBUJOHUIFDPO- TFRVFODFTPGIJTBDUJPOT
2. %PZPVCFMJFWFBOFNQMPZFFDBVHIUEFGSBVEJOHIJTIFSFNQMPZFSTIPVME FWFSCFHJWFOBTFDPOEDIBODF *GTPVOEFSXIBUDJSDVNTUBODFT
3. 8IBUJNQBDUXJMM4UBOMFZTEFDJTJPOJOUIJTDBTFIBWFJGJOUIFGVUVSF PUIFSFNQMPZFFTBSFDBVHIUTUFBMJOH
Apply What You Have Learned
5FTU:PVS4LJMMT 387
c11.indd 05:6:36:PM 11/25/2014 Page 387 Trim Size: 8.5 in X 11 in
Key Terms and Concepts
TIFGPMMPXJOHBSFUFSNTBOEDPODFQUTEJTDVTTFEJOUIFDIBQUFSUIBUBSFJNQPSUBOU GPSZPVBTBNBOBHFS5PIFMQZPVSFWJFXQMFBTFEFGJOFUIFUFSNTCFMPX
XBMLTLJQ UIFCJMM RVJDLDIBOHFBSUJTU DPVOUFSGFJUNPOFZ DSFEJUDBSET
USBWFMBOEFOUFSUBJONFOU 5&DBSET
EFCJUDBSET JOUFSGBDF
NFSDIBOUTFSWJDFQSPWJEFS .41
FMFDUSPOJDGVOETUSBOTGFS &'5
DSFEJUDBSETLJNNJOH HVFTUDIFDL
QSFDIFDLQPTUDIFDL TZTUFN
VTFSXPSLTUBUJPO PQFODIFDL TIPSU PWFS
CPOEJOH DPMMVTJPO FNCF[[MFNFOU CBOLSFDPODJMJBUJPO BDDPVOUTQBZBCMF EJSFDUCJMMFE BDDPVOUTSFDFJWBCMF
:PVNBZEPXOMPBEUIF&YDFMTQSFBETIFFUTGPSUIF5FTU:PVS4LJMMTFYFSDJTFTGSPN UIF TUVEFOU DPNQBOJPO XFCTJUF BU XXXXJMFZDPNDPMMFHFEPQTPOŇ $PNQMFUF UIF FYFSDJTFTCZQMBDJOHZPVSBOTXFSTJOUIFTIBEFECPYFTBOEBOTXFSJOHUIFRVFTUJPOT BTJOEJDBUFEŇ
1. 5SJTIB4BOHVTNBOBHFTBMBSHFIPUFM3FDFOUMZIFSIPUFMDPOUSPMMFSJEFOUJGJFE BQSPCMFNJOPOFPGUIFIPUFMEJOJOHSPPNT&TTFOUJBMMZ4UFWJFPOFPGUIF FWFOJOH DBTIJFST XBT WPJEJOH QSPEVDU TBMFT BGUFS UIFZ IBE CFFO SVOH VQ POUIF104BOEUIFOSFNPWJOHBOFRVBMBNPVOUPGNPOFZGSPNUIFDBTI ESBXFSTPUIBUUIFESBXFSCBMBODFEBUUIFFOEPGUIFTIJGU8IBUQSPDFEVSFT XPVME ZPV SFDPNNFOE UP 5SJTIB UP QSFWFOU B GVSUIFS PDDVSSFODF PG UIJT UZQFPGJODJEFOU "TTVNFUIBUBQSFDIFDLQPTUDIFDLHVFTUDIFDLTZTUFNJT JOQMBDF
2. $PVOUFSGFJU NPOFZ JT B QSPCMFN GPS BMM 64 CVTJOFTTFT JODMVEJOH UIPTF JO UIF IPTQJUBMJUZ JOEVTUSZ 5IF 64 %FQBSUNFOU PG 5SFBTVSZ IBT EFWFMPQFE FEVDBUJPOBMBJETUPBTTJTUNBOBHFSTXIPNVTUUSBJOUIPTFXIPIBOEMFDBTI 5P EP TP UIFZ IBWF DPNQJMFE JOGPSNBUJPO UIBU JT DSJUJDBM JO UIF EFUFDUJPO PGJNJUBUJPODVSSFODZBOEDPJOT
(PUPUIF644FDSFU4FSWJDFXFCTJUFUPMFBSOBCPVUIPXUPEFUFDUDPVO- UFSGFJUNPOFZwww.secretservice.gov.6OEFSi*OWFTUJHBUJPOTuDMJDLi,OPX :PVS.POFZuBOEUIFODMJDLi)PXUP%FUFDU$PVOUFSGFJU.POFZuBOEi*G :PV4VTQFDUB/PUF*T$PVOUFSGFJUuUPMFBSONPSFBCPVUUIJTUISFBUUPSFW- FOVFTFDVSJUZ8IFOZPVBSFEPOFQSFQBSFBUSBJOJOHTFTTJPOBQQSPQSJBUFGPS DBTIJFSTXIPNBZSPVUJOFMZCFSFTQPOTJCMFGPSUIFEFUFDUJPOPGDPVOUFSGFJU NPOFZ*ODMVEFBNFNPUPZPVSDBTIJFSTEFUBJMJOHXIBUUIFZTIPVMEBDUVBMMZ EPJGUIFZTVTQFDUBCJMMJTDPVOUFSGFJU
3. .BSZ.BSHBSFUBOE#MVFBSFUIFPXOFSTPQFSBUPSTPGBOFYUSFNFMZVQTDBMF CBLFSZHPPETCPVUJRVFBOEUIFZBSFJOUFSFTUFEJOBDPNQMFUFBTTFUDPOUSPM TZTUFNUIBUJODMVEFTQSPUFDUJPOPGCPUIQSPEVDUTBOESFWFOVF*EFOUJGZUXP DPOUSPMEFWJDFTQSPDFEVSFTUIBUUIFZDPVMEJNQMFNFOUUPIFMQUIFNDPOUSPM SFWFOVFTFDVSJUZJOUIFGPMMPXJOHBSFBTBOEFYQMBJOZPVSSFBTPOGPSDIPPT- JOHFBDI
a. 1SPEVDUJTTVFT b. (VFTUDIBSHFT
Test Your Skills
388 $IBQUFSứứ.BJOUBJOJOHBOE*NQSPWJOHUIF3FWFOVF$POUSPM4ZTUFN
c11.indd 05:6:36:PM 11/25/2014 Page 388 Trim Size: 8.5 in X 11 in
c. 4BMFTSFDFJQUT d. 4BMFTEFQPTJUT e. "DDPVOUTQBZBCMF
4. &BDI PG UIF GPMMPXJOH QBZNFOU NFUIPET BMMPXT GPS QPUFOUJBM FNQMPZFF BOEPSHVFTUUIFGU"TTVNFUIBU%FCCJFPQFSBUFTBTFNJQSJWBUFDPVOUSZDMVC XIFSF DMVC NFNCFST BOE UIF HFOFSBM QVCMJD NBZ QVSDIBTF QSPEVDUT JO B WBSJFUZPGTFUUJOHT6TJOH'JHVSFTBOEBOEUIFTFDUJPOPOEJSFDU CJMMJOHBTBHVJEFJEFOUJGZBUMFBTUUXPQPUFOUJBMNFUIPETPGUIFGUGPSFBDI PGUIFGPMMPXJOHBTXFMMBTBEFTDSJQUJPOPGUIFTQFDJGJDQSPDFEVSFT%FCCJF TIPVMEJNQMFNFOUUPQSFWFOUTVDIUIFGU
a. (VFTUQBZTDBTIJFSEJSFDUMZ b. (VFTUQBZTTFSWFSBUUIFUBCMF c. (VFTUJTEJSFDUCJMMFE
8IJDITZTUFNXPVMEZPVGBWPSVTJOH
5. %FOJTF$SPOJOPQFSBUFTBRVJDLTFSWJDFTBOEXJDISFTUBVSBOUJOBCVTZTFD- UJPO PG B NBKPS EPXOUPXO BSFB -BTU XFFL UIF 104 TZTUFN JO %FOJTFT PQFSBUJPOSFQPSUFEUIFGPMMPXJOHHVFTUDIBSHFTBOE%FOJTFVQPOWFSJGZJOH DBTIPOIBOEBUUIFFOEPGFBDIEBZHFOFSBUFEUIFGPMMPXJOHTBMFTSFDFJQUT
%FUFSNJOF%FOJTFTEBJMZBOEXFFLMZPWFSBHFBOETIPSUBHFBNPVOUT
%PFT%FOJTFIBWFBDBTIDPOUSPMQSPCMFN )PXPGUFOJOBEBZEPZPV CFMJFWF%FOJTFTIPVMECBMBODFIFSTBMFTSFDFJQUTXJUIIFSHVFTUDIBSHFT Ň8IZ
Day Sales Receipts Guest Charges Over/(Short)
.POEBZ
5VFTEBZ
8FEOFTEBZ
5IVSTEBZ
'SJEBZ
4BUVSEBZ
4VOEBZ
ứứ5PUBM
6. "MMJTPO )PMNFT IBT KVTU CFFO QSPNPUFE UP UIF KPC PG SFHJPOBM CFWFSBHF NBOBHFS BU "QQMFCPZT 3FTUBVSBOUT )FS EJTUSJDU JODMVEFT TJY TVDDFTTGVM VOJUT*OPOFVOJU"MMJTPOTVTQFDUTUIBU3POUIFSFTUBVSBOUNBOBHFSBOE 5POZ UIF CBS NBOBHFS IBWF DPMMBCPSBUFE UP EFGSBVE UIFJS SFTUBVSBOU CZ TFSWJOH DBTIQBZJOH HVFTUT BU UIF CBS OPU SJOHJOH VQ UIF TBMFT BOE UIFO TQMJUUJOHUIFSFWFOVFDPMMFDUFEGSPNUIPTFHVFTUT
4JODF UIF VOJUT DBTI ESBXFST BSF BMXBZT JO CBMBODF OP POF IBT QSFWJ- PVTMZ JOWFTUJHBUFE UIF QPTTJCJMJUZ PG FNQMPZFF UIFGU JO UIJT VOJU8IBU BSF TPNF JOEJDBUJPOT PG TVDI GSBVEVMFOU BDUJWJUZ UIBU XPVME MFOE TVQQPSU UP
"MMJTPOTTVTQJDJPOT )PXXPVMEZPVTVHHFTU"MMJTPOàOEPVUJGTIFJTBDUV- BMMZDPSSFDU
7. ,BUIZUIFHFOFSBMNBOBHFSXBTTIPDLFEUPEJTDPWFSUIBUUIFUIJFGJOIFSTVD- DFTTGVMTFBGPPESFTUBVSBOUXBT%BOIFSPXOEJOJOHSPPNTVQFSWJTPS%BO IBEVTFEIJTEFUBJMFELOPXMFEHFPGXFBLOFTTFTJOUIF104EBUBNPOJUPSJOH TZTUFN,BUIZIBEEFTJHOFEUPWPJEMFHJUJNBUFTBMFTBGUFSUIFGBDUBOEUIVT
5FTU:PVS4LJMMT 389
c11.indd 05:6:36:PM 11/25/2014 Page 389 Trim Size: 8.5 in X 11 in
EFGSBVE UIF SFTUBVSBOU PVU PG BO BWFSBHF PG JO SFWFOVF QFS EBZ FWFSZEBZGPSUIFQBTUTJYNPOUIT8IFOGJOBMMZDPOGSPOUFE%BODPOGFTTFE UPUIFUIFGUTDJUJOHBHBNCMJOHQSPCMFNBTUIFSFBTPOGPSIJTBDUJPOT
5IFJOGPSNBUJPOCFMPXEFUBJMT,BUIZTSFQPSUFESFWFOVFGPPEDPTUMBCPS DPTUPUIFSDPTUTBOEQSPàUGPSUIFQBTUEBZT$BMDVMBUFUIFQPUFOUJBM àOBODJBMQFSGPSNBODFJOEPMMBSTBOEQFSDFOUBHFTIFSSFTUBVSBOUXPVMEIBWF BDIJFWFEIBEJUOPUCFFOGPS%BOTBDUJPOT Spreadsheet hint: 'PPE$PTU -BCPS$PTUBOE0UIFS$PTUTXJMMCFUIFTBNFGPS"DUVBMBOE1PUFOUJBM
Kathy’s Restaurant Performance 3FWFOVF4UPMFO
"DUVBM "DUVBM 1PUFOUJBM 1PUFOUJBM
Revenue
'PPE$PTU
-BCPS$PTU
0UIFS$PTUT
1SPGJU
a. )PXNVDIQSPàUJOEPMMBSTEJE,BUIZMPTFCFDBVTFPG%BOTGSBVEVMFOU BDUJWJUJFT EJGGFSFODFCFUXFFOQPUFOUJBMBOEBDUVBM
b. )PX NVDI QSPàU QFSDFOU EJE ,BUIZ MPTF CFDBVTF PG %BOT GSBVEVMFOU BDUJWJUJFT EJGGFSFODFCFUXFFOQPUFOUJBMBOEBDUVBM
c. -JTUUISFFUIJOHTUIBU,BUIZDPVMEIBWFEPOFUPNJOJNJ[FUIFQPUFOUJBMGPS
%BOTJMMFHBMBDUJWJUZ
8. ,JN PXOT B TNBMM CBS JO B TVCVSCBO UPXO BOE IF DBUFST UP UIF iBGUFS GJWFu CVTJOFTT DSPXE )F IBT CFFO FYQFSJFODJOH IJT IFBWJFTU CVTJOFTT PO 8FEOFTEBZ5IVSTEBZBOE'SJEBZFWFOJOHTTPIFIBTSFDFOUMZIJSFEBOFYUSB CBSUFOEFSGPSUIPTFTIJGUT"TQBSUPGIJTTUBOEBSEPQFSBUJOHQSPDFEVSFTŇIF SFRVJSFTBMMTQJMMTUPCFSFDPSEFEPOBTQJMMSFQPSU)JTBWFSBHFESJOLQSJDFŇJT BOEIJTTQJMMBHFIBTIJTUPSJDBMMZCFFOSVOOJOHBCPVUŇŇQFSDFOUŇPGŇTBMFT 5IFJOGPSNBUJPOCFMPXEFUBJMT,JNT4QJMMBHF3FQPSUGPSMBTUXFFL$BM- DVMBUFUIFEPMMBSBOEQFSDFOUBHFTQJMMFEUPTFFIPXXFMM,JNTCBSUFOEFSTBSF EPJOHBTDPNQBSFEUPUIFIJTUPSJDBMBWFSBHFPGQFSDFOU%PFT,JNIBWF BOZDPOUSPMTQSPCMFNT *GTPXIBUNBZCFUIFDPOUSJCVUJOHGBDUPSTGSPNB SFWFOVFTFDVSJUZQFSTQFDUJWFBOEIPXNJHIUIFDPSSFDUUIFN
Kim’s Spillage Report Day
Sales
Receipts # Spilled
Average
Drink Price $ Spilled
% of Sales Spilled
.POEBZ ứ ứ
5VFTEBZ ứ ứ
8FEOFTEBZ ứ ứ
5IVSTEBZ ứ ứ
'SJEBZ ứ ứ
4BUVSEBZ ứ ứ
4VOEBZ ứ ứ
5PUBM ứ ứ ứ ứ ứ
390 $IBQUFSứứ.BJOUBJOJOHBOE*NQSPWJOHUIF3FWFOVF$POUSPM4ZTUFN
c11.indd 05:6:36:PM 11/25/2014 Page 390 Trim Size: 8.5 in X 11 in
9. &SJDBJTUIF4QFDJBM&WFOUT$PPSEJOBUPSPGBMBSHFIPUFMBOETIFJTSFWJFXJOH IFSFOEPGFWFOUSFQPSUTBGUFSBXFEEJOHSFDFQUJPOTIFIBTKVTUNBOBHFE 5IF CSJEF BOE HSPPN IBE QMBOOFE PO HVFTUT BOE UIFZ POMZ XBOUFE DIBNQBHOFBOEXJOFTFSWFE#BTFEPOBOBWFSBHFPGESJOLTDPOTVNFEQFS HVFTUBOEBOBWFSBHFPGESJOLTTFSWFEQFSCPUUMF&SJDBIBEFTUJNBUFEUIF OVNCFSPGCPUUMFTTIFTIPVMETFSWFGPSUIFSFDFQUJPO#FMPXJTUIFSFQPSU UIBUIFSCBORVFUDBQUBJOQSFQBSFEPOBDUVBMCPUUMFTVTFEBUUIFSFDFQUJPO 5IFBDUVBMOVNCFSPGBUUFOEFFTBUUIFSFDFQUJPOXBTHVFTUT
5IFJOGPSNBUJPOCFMPXTIPXTCFWFSBHFVTBHFBUUIFXFEEJOHSFDFQUJPO
$BMDVMBUF UIF EJGGFSFODF JO QMBOOFE WFSTVT VTFE CFWFSBHFT BOE UIF EJGGFS- FODF JG BOZ JO OVNCFS PG HVFTUT TFSWFE WFSTVT FTUJNBUFE "SF UIFSF BOZ VOVTVBM EJTDSFQBODJFT CBTFE PO UIF OVNCFS PG BDUVBM SFDFQUJPO BUUFOEFFT HVFTUT 4IPVME&SJDBCFDPODFSOFEBCPVUUIFTFOVNCFST *GTPXIBU NJHIU&SJDBEPUPJOWFTUJHBUFUIFTFDPODFSOT
Beverage Usage Report
Beverage Selection
# of Guests Selecting
Average Drinks per Bottle
Estimated Bottles
Used Bottles
Difference in Bottles Used
Difference in
# of Drinks Served
Average Drinks per Guest
Difference in
# of Guests Served
$IBNQBHOF ứ ứ ứ 3 ứ
8JOF ứ ứ ứ 3 ứ
5PUBM ứ ứ ứ ứ ứ 3 ứ
10. 4PNFUJNFTJUDBOCFEJGGJDVMUUPEFUFSNJOFXIFUIFSFSSPSTNBEFJOUIFQBZ- NFOUPGBOPQFSBUJPOTCJMMT XIFOUIFZBSFVODPWFSFECZBOBVEJUSFQSFTFOU JOUFOUJPOBMGSBVEPSTJNQMZBSFNJTUBLFTSFTVMUJOHGSPNBOFNQMPZFFTQPPS USBJOJOHPSMBDLPGLOPXMFEHF
"TTVNF BO BVEJU VODPWFSFE EVQMJDBUF JOWPJDF QBZNFOUT NBEF UP UISFF EJGGFSFOUGPPEWFOEPSTPWFSBEBZQFSJPE5IFQBZNFOUTXFSFNBEFUP UIFNCZUIFJOEJWJEVBMJOZPVSPQFSBUJPOXIPJTSFTQPOTJCMFGPSBDDPVOUT QBZBCMF8IBUTQFDJàDBDUJPOXPVMEZPVUBLFUPEFUFSNJOFXIFUIFSUIFJOEJ- WJEVBMT NJTUBLFT XFSF JOUFOUJPOBM PS TJNQMZ FYQPTFE XFBLOFTTFT JO ZPVS BDDPVOUTQBZBCMFTZTUFN