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Basic Accounting Standards
註釋Abstract: Many of the most basic and important accounting concepts are presented to help the practicing foodservice manager gain new ideas about how to effectively use accounting techniques. Emphasis is placed on 3 themes: principles and standards of financial accounting in the foodservice industry that should be incorporated into financial data management systems and procedures; application of these principles and standards for developing and implementing often novel procedures for monitoring and controlling foodservice operations; and the promotion of "common sense" approaches in accounting system design. Topics include profit evaluation; financial accounting basics; balance sheets; income statements; cost allocation; operating budgets; profit pricing; and financial analysis. (wz).