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*OBMMDBTFTUIFGPPETFSWJDFNBOBHFSTIPVMEIBWFBUIPSPVHIVOEFSTUBOEJOHPG IPXUIFSFWFOVFTFDVSJUZTZTUFNXPSLTBOEUIVTXIBUJTSFRVJSFEUPNBJOUBJOJU 5PJMMVTUSBUFUIFGJWFTUFQQSPDFTTPGSFWFOVFTFDVSJUZDPOTJEFSUIFTJUVBUJPOPG'BSJT XIPPQFSBUFTB-FCBOFTFSFTUBVSBOUJO/FX:PSL$JUZ
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
Product issues=Guest charges=Sales receipts=Sales deposits =Funds available for accounts payablee
'BSJTLOPXTUIBUUIFGJSTUHPBMIFNVTUBDIJFWFJTUIBUPGWFSJGZJOHIJTQSPEVDU JTTVFT
STEP 1. VERIFICATION OF PRODUCT ISSUES
5IF LFZ UP WFSJGJDBUJPO PG QSPEVDU JTTVFT JO UIF SFWFOVF TFDVSJUZ TZTUFN JT UP GPM- MPX POF CBTJD SVMFNo product shall be issued from the kitchen or bar unless a permanent record of the issue is made.
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*OUIFCBSUIJTQSJODJQMFPGWFSJGZJOHBMMQSPEVDUTBMFTJTFWFONPSFJNQPSUBOU
#BSUFOEFST TIPVME CF JOTUSVDUFE OFWFS UP JTTVF B ESJOL VOMFTT UIBU ESJOL IBT GJSTU CFFO SFDPSEFE JO UIF 104 TZTUFN5IJT TIPVME CF UIF QSPDFEVSF FWFO JG UIF CBS- UFOEFSJTXPSLJOHBMPOF
5IJT SVMF SFHBSEJOH QSPEVDU JTTVJOH JT JNQPSUBOU GPS UXP SFBTPOT *O UIF GJSTU QMBDF SFRVJSJOH B QFSNBOFOU EPDVNFOUFE PSEFS FOTVSFT UIBU UIFSF JT B SFDPSE PG FBDIQSPEVDUTBMF4FDPOEUIJTSFDPSEPGQSPEVDUTBMFTDBOCFVTFEUPWFSJGZCPUI QSPQFS JOWFOUPSZ VTBHF BOE QSPEVDU TBMFT UPUBMT 'BSJT FOGPSDFT UIJT CBTJD SVMF CZ SFRVJSJOHUIBUOPNFOVJUFNCFTFSWFEGSPNIJTLJUDIFOPSUIFCBSXJUIPVUUIFTBMF GJSTUCFJOHFOUFSFEJOUPIJT104TZTUFN
378 $IBQUFSứứ.BJOUBJOJOHBOE*NQSPWJOHUIF3FWFOVF$POUSPM4ZTUFN
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*G IJT WFSJGJDBUJPO PG QSPEVDU TBMFT TZTUFN JT XPSLJOH DPSSFDUMZ 'BSJT XJMM GJOE UIBUUIFGPMMPXJOHGPSNVMBTIPVMEIPMEUSVF
Documented product requests = Product issues
&YQFSJFODFE GPPETFSWJDF PQFSBUPST LOPX UIBU JU JT QPTTJCMF GPS FNQMPZFFT UP JTTVFQSPEVDUTwithoutBEPDVNFOUQSPEVDUSFRVFTUXIFO
1. 5XPPSNPSFFNQMPZFFTXPSLUPHFUIFSUPEFGSBVEUIFPQFSBUJPO$PMMV- TJPOPGUIJTUZQFDBOCFEJTDPWFSFEXIFONBOBHFSTIBWFBTZTUFNJOQMBDF UPDBSFGVMMZDPVOUUIFOVNCFSPGJUFNTSFNPWFEGSPNJOWFOUPSZBOEUIFO DPNQBSFUIBUOVNCFSUPUIFOVNCFSPGQSPEVDUTUIBUXFSFBDUVBMMZJTTVFE 2. "TJOHMFFNQMPZFF TVDIBTBCBSUFOEFSXPSLJOHBMPOFJTSFTQPOTJCMFGPS
CPUINBLJOHBOEàMMJOHUIFQSPEVDUSFRVFTU*OUIJTDBTFBMTPNBOBHFST XJMMVODPWFSUIJTUZQFPGGSBVEXIFOUIFZDBSFGVMMZDPNQBSFUIFOVN- CFSPGJUFNT PSTFSWJOHTSFNPWFEGSPNJOWFOUPSZXJUIUIFOVNCFSPG SFDPSEFEQSPEVDUJTTVFT
STEP 2. VERIFICATION OF GUEST CHARGES
8IFO UIF QSPEVDUJPO TUBGG JT SFRVJSFE UP QSFQBSF BOE EJTUSJCVUF QSPEVDUT POMZ JO SFTQPOTF UP B QSPQFSMZ EPDVNFOUFE SFRVFTU JU JT DSJUJDBM UIBU UIPTF EPDVNFOUFE
FIGURE 11.6 Sample Guest Check
Faris’s Phone #: 123-4567
Date Table Server Guests
Check Number 123456
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4VCUPUBM 5BY (SBUVJUZ 5PUBM
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5PUBM
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SFRVFTUTSFTVMUJODIBSHFTUPUIFHVFTU*UNBLFTMJUUMFTFOTFUPFOGPSDFBWFSJGJDBUJPO PGQSPEVDUJTTVFTTUFQXJUIPVUBMTPSFRVJSJOHUIFTFSWJDFTUBGGUPFOTVSFUIBUHVFTU DIBSHFTNBUDIUIFTFSFRVFTUT5IJTDPODFQUDBOCFTVNNBSJ[FEBTGPMMPXTProduct issues must equal guest charges.
5IFSF BSF B WBSJFUZ PG XBZT UIJT DBO CF BDIJFWFE *G NBOBHFST VTF NBOVBMMZ HFOFSBUFEHVFTUDIFDLTBTBQSJNBSZDPOUSPMEFWJDFUIFNBOBHFSJBMHPBMJTUPFOTVSF UIBUQSPEVDUJTTVFTFRVBMHVFTUDIFDLUPUBMT*GUIFZEPBMMJTTVFEQSPEVDUTXJMMSFTVMU JOBQQSPQSJBUFDIBSHFTUPUIFHVFTU'JHVSFJTBTBNQMFPGBHVFTUDIFDLUIBU DPVME CF JO VTF BU 'BSJTT /PUF UIBU UIF DIFDL JT OVNCFSFE PO CPUI UIF UPQ BOE UIFCPUUPNPSHVFTUSFDFJQUQPSUJPO
*GHVFTUDIFDLTBSFVTFEBTBDPOUSPMEFWJDFJUJTJNQPSUBOUUPSFNFNCFSUIBU UIFOVNCFSTPOUIFDIFDLTBSFPGOPPQFSBUJPOBMWBMVFJGUIFDIFDLTBSFOPUUJHIUMZ DPOUSPMMFE &BDI HVFTU DIFDL NVTU CF BDDPVOUFE GPS BOE FNQMPZFFT NVTU LOPX UIBUUIFZXJMMCFIFMESFTQPOTJCMFGPSFBDIDIFDLUIFZBSFJTTVFE5IJTJTCFDBVTFBO VOTDSVQVMPVT FNQMPZFF DPVME QSFTFOU B HVFTU DIFDL GPS QBZNFOU UP B HVFTU UIFO EFTUSPZUIFDIFDLBOELFFQUIFNPOFZ'PSUIJTSFBTPOiMPTUuHVFTUDIFDLTTIPVME BMXBZT CF BDDPVOUFE GPS5P LFFQ USBDL PG UIF DIFDLT JTTVFE UP TFSWJDF QFSTPOOFM NBOBHFSTVTFBHVFTUDIFDLDPOUSPMGPSN'JHVSFJTBOFYBNQMFPGTVDIBGPSN UIBUDPVMECFVTFEBU'BSJTT
/PUF UIBU UIJT DPOUSPM GPSN SFDPHOJ[FT UIBU TPNF HVFTU DIFDLT DBO CF MPTU PS EBNBHFE8IFOVTJOHUIFHVFTUDIFDLTZTUFNPGWFSJGZJOHHVFTUDIBSHFTZPVNVTU CFBXBSFPGUIFTFJODJEFOUTXIFOUIFZPDDVSBOENVTUJOWFTUJHBUFXIFOJUJTEFUFS- NJOFEUIBUBDIFDLJTNJTTJOH&BDIMPTUPSEFTUSPZFEDIFDLTIPVMECFiBQQSPWFEu CZ NBOBHFNFOU 5IBU JT NBOBHFNFOU TIPVME LOPX XIZ BOE IPX FBDI NJTTJOH DIFDLDBNFUPCFNJTTJOH
FIGURE 11.7 Sample Guest Check Control Form Faris’s
Date: 1/15 Shift: Lunch
Check Numbers Issued
Check Numbers Returned
From To Issued To From To
Checks Used
Checks Accounted for
Number Missing
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(FSSZ
Unaccounted Checks:
Check Number Issued To Explanation Manager’s Initials
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"104TZTUFNTJNQMJGJFTUIFUBTLPGHVFTUDIFDLDPOUSPMCZDSFBUJOHBVOJRVF USBOTBDUJPO OVNCFS HVFTU DIFDL GPS FBDI TFSWFS SFRVFTU 5IBU JT B EPDVNFOUFE SFRVFTUGPSQSPEVDUTHFOFSBUFTXJUIJOUIF104TZTUFNBHVFTUDIFDLUIBUJTNBUDIFE UPUIBUSFRVFTU(VFTUDIFDLTDBOOPUCFiMPTUuPOQVSQPTFCFDBVTFUIF104LFFQTB SFDPSEPGFBDIUSBOTBDUJPOBTXFMMBTBUUFNQUTCZFNQMPZFFTUPSFRVFTUBQSPEVDU SFDFJWF JU GSPN UIF LJUDIFO PS CBS BOE UIFOvoid TVCUSBDU UIF DIBSHF GSPN UIF HVFTUTCJMM(VFTUDIFDLDPOUSPMJTBOPUIFSTJHOJGJDBOUBEWBOUBHFFOKPZFECZPQFSB- UPSTXIPVUJMJ[FUIFJS104TZTUFNTQSPQFSMZ
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Product issues = Guest charges
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STEP 3. VERIFICATION OF SALES RECEIPTS
4BMFTSFDFJQUTBTEFGJOFEJOUIJTTUFQSFGFSUPBDUVBMSFWFOVFSFDFJWFECZUIFDBTIJFS PSPUIFSEFTJHOBUFEQFSTPOOFMJOQBZNFOUGPSQSPEVDUTTFSWFE*O'BSJTTDBTFUIJT NFBOTBMMTBMFTSFWFOVFGSPNIJTSFTUBVSBOUBOEMPVOHF5IJTFTTFOUJBMQSJODJQMFDBO CF TVNNBSJ[FE BT GPMMPXTBoth the cashier and a member of management must verify sales receipts.
7FSJGZJOHTBMFTSFDFJQUTJTNPSFUIBOBTJNQMFNBUUFSPGDPVOUJOHDBTIBUUIFFOE PGBTIJGU*OGBDUDBTIIBOEMJOHBMUIPVHIJUJTBOJNQPSUBOUQBSUPGUIFUPUBMTBMFT SFDFJQUSFDPODJMJBUJPOJTPOMZPOFQBSUPGUIFUPUBMTBMFTSFDFJQUWFSJGJDBUJPOTZTUFN 5PJMMVTUSBUFUIJTDPOTJEFS'JHVSFUIFGPSN'BSJTVTFTUPWFSJGZIJTUPUBMTBMFT SFDFJQUT5IFGPSNJOEJDBUFTUIBUCPUIUIFDBTIJFSBOEBTVQFSWJTPSNBLFUIFTBMFT SFDFJQU WFSJGJDBUJPO"MUIPVHI UIJT XJMM OPU QSFWFOU QPTTJCMF DPMMVTJPO CZ UIJT QBJS JUJTFYUSFNFMZJNQPSUBOUUIBUTBMFTSFDFJQUWFSJGJDBUJPOCFBUXPQFSTPOQSPDFTT
'BSJTXJTIFTUPFOTVSFUIBUUIFBNPVOUPGDBTIBOEDIFDLTJOIJTDBTIESBXFS BTXFMMBTIJTQBZNFOUDBSEDIBSHFTNBUDIFTUIFEPMMBSBNPVOUUIBUIFIBTDIBSHFE IJTHVFTUT*GUIJTJTTPIFIBTBDDPVOUFEGPSBMMPGIJTTBMFTSFDFJQUTHJWFOUIBUIF IBT DPOUSPMMFE CPUI QSPEVDU JTTVFT BOE HVFTU DIBSHFT "T ZPV DBO TFF UIF GPSN QSFTFOUFEJO'JHVSFEFUBJMTCPUIUIFHVFTUDIBSHFTSFDPSEFEJOUIF104TZTUFN BOEUIFNPOFZ'BSJTIBTDPMMFDUFE
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Total charges=Sales receipts
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FIGURE 11.8 Sales Receipt Report
Faris’s
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STEP 4. VERIFICATION OF SALES DEPOSITS
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STEP 5. VERIFICATION OF ACCOUNTS PAYABLE
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c11.indd 05:6:36:PM 11/25/2014 Page 384 Trim Size: 8.5 in X 11 in
FIGURE 11.9 Banquet Event Order/Invoice
Faris’s Date 1/15
Banquet Event Order/Invoice
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